HomeMy WebLinkAboutCC Ord 969 1975-08-11
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ORDINANCE NUMBER
q~9
AN ORDINANCE OF THE CITY OF SEAL BEACH PROVIDING
FOR SENIOR CITIZEN EXEMPTION TO THE UTILITY USERS
TAX AND AMENDING THE CODE OF THE CITY OF SEAL BEACH,
CALIFORNIA.
THE CITY COUNCIL OF THE CITY OF SEAL BEACH DOES ORDAIN AS FOLLOWS:
Section 1. Article VIII of Chapter 22 of the Code of the City of Seal
Beach, California is hereby amended to add Section 22-61.1 to read as follows:
Sec. 22-61.1: Senior Citizen Exemption.
(a) The tax imposed by this Chapter shall not apply to any individual
sixty-five (65) years of age or older who uses telephone, electric, or gas
services, in or upon any premises occupied by such individual, provided the
combined adjusted gross income as used for Federal Income Tax reporting
purposes of all members of the household in which such individual resided
was less than Five Thousand Dollars' $5;000, for the calendar year prior to
the fiscal year (July 1 through June 30) for which the exemption provided
in this Chapter is applied for.
The exemption granted by this section shall not eliminate the duty. of
the service supplier from collecting taxes from such exempt individuals or
the duty of jlucn exempt individuals from paying such taxes to the service
supplier un~ess an exemption is applied for by the service user and granted
in accordance with the provisions of subsection (b) hereof.
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(b) Any"service user exempt from the taxes imposed by this Chapter
because of the provisions of subsection (a) above, may file an application
with the Director of Finance for an exemption. Such application shall be
made upon forms supplied by the Director of Finance and shall recite facts
IIDder oath which qualify the applicant for an exemption. The Director of
Finance shall review all such applications and certify as exempt those
applicants determined to qualify therefor and shall notify all service
suppliers affected that such exemption has been approved, stating the name
of the applicant, the address to which such exempt service is being supplied,
the account munber, if any, and such other information as may be necessary
for the service supplier to remove the exempt service user from its tax
billing procedure. Upon receipt of such notice, the service supplier shall
not be required to continue to bill any further tax imposed by this Chapter
from such exempt service user until further notice by the Director of Finance
is given. The service supplier shall eliminate such exempt service user from
its tax billing procedure for the first regular full billings dated on or
after November 1, 1975" upon receipt of such notice from the Director of
Finance prior to" "O~tober 1, '1975', ana..thereafterj no 'later' than sixty (60) ~
days after' receipt:gf such .notice:from the Ilire'ctor 'of Ffnance. ,':,
All exemptions shall continue and be renewed automatically by the
Director of Finance so long as the prerequisite facts supporting the initial
qualification for exemption shall continue; provided however that the exemp-
tion shall automatically terminate with any change in the service address
or residence of the exempt individual; fUrther provided such individual may
nevertheless apply for a new exemption with each change of address or residence.
Any individual exempt from the tax shall notify the Director of Finance within
ten (10) days of any change in fact or circumstance which might disqualify
said individual from receiving such exemption. It shall be a misdemeanor
for any person to knowingly receive the benefits of the exemptions provided
by this section when the basis for such exemption either does not exist or
ceases to exist.
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Notwithstanding any of the provisions of this subsection, however,
any service supplier who determines by any means that a new or non-exempt
service user is receiving service through a meter or connection exempt by
virtue of an exemption issued to a previous user or exempt user of the
same meter or connection, such service supplier shall immediately notify
the Director of Finance of such fact and the Director of Finance shall
conduct an investigation to ascertain whether or not the provision of
this section have been complied with, and, where appropriate, order the
service supplier to commence collecting the tax from the nonexempt service
user.
Section 2. The City Clerk shall certify to the passage of this
ordinance by the City Council of the City of Seal Beach, and cause
the same to be published in the Seal Beach Journal within fifteen days
of the adoption, and it shall take ,effect thirty days after the final
passage and become operative on October __' 1, 1975; provided however,
the Director of Finance is authorized to establish a procedure for the
filing and processing of applications for exemption prior to the operative
date.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Seal Bea~
California, at a regular meeting thereof held on the II'/!. day of au, ,
1975.
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ATI'EST: '
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STATE OF CALIFORNIA )
COUNTY OF ORANGE ) SS
CITY OF SEAL BEACH )
I, Jerdys Weir, City Clerk of the City of Seal Beach, do hereby certify to
the passage and adoption of the for~going ordin~ by the City Council at
a meeting thereof held on the /I'i!- day of ?nL1~t', 1975, by the
following vote:
C~Oil_'~,b,..,~ ~uu..!- 4-&--/
Councilmen ~k~. C~~
Councilmen ~ ' .
AYES:
NOES:
ABSENT: