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Home My Public Portal About90-191 (11-12-90)RESOLUTION NO. 90-191 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LYNWOOD, CALIFORNIA, DEFINING EXEMPTIONS AND IMPLEMENTATION SCHEDULING FOR A UTILITY USER'S TAX AS ESTABLISHED UNDER ORDINANCE 1352. WHEREAS, On October 25, 1990 the City Council determined that the City is facing a current budget crisis which could necessitate a reduction in fire service, maintenance of the streets, sidewalks, alleys, trees and other property open to the public as well as other community services vital to the preservation of the public peace, health and safety; and ' WHEREAS, in recognition of the current budget crisis the City Council on October 25, 1990 adopted Ordinance No. 1352 whereunder utility users taxes were imposed in order to prevent reductions in the aforementioned services; and WHEREAS, the City Council in adopting ordinance No. 1352, determined that imposition of the utility users taxes might cause undue hardship to certain individuals and that said individuals would be exempted from payment of the utility users taxes under guidelines to be, established by separate order or Resolution; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lynwood, California, as follows: SECTION 1. SPECIAL EXEMPTION. SENIOR CITIZENS. The taxes imposed by Ordinance No. 1352 on charges made for utility services to the personal residence of any person who is 65 years of age or older shall be subject to exemption or waiver of payment. ~; SECTION 2. SPECIAL EXEMPTION. COGENERATION. Any corporation or person employing cogeneration technology for producing power from other than a conventional power source s352_l be exempt from paying the tax imposed by Ordinance No. , Section 6:Electricity Users Tax. on that portion of the power produced by cogeneration and shall pay the utility user's tax on only charges made for: (1) metered energy, and (2) minimum charges for services, including customer charges, demand charges, standby charges, and annual and monthly charges, cost adjustments, etc. SECTION 3. SPECIAL EXEMPTION. CABLE TV USERS. Any corporation or person using cable television service is exempted from paying the tax imposed by Ordinance No. 1352, Section 10: Cable Television Users Tax. SECTION 4. SPECIAL EXEMPTION. WATER USERS. Any corporation or person using and paying for water within he ~ City of Lynwood in hereby exempted from paying the tax imposed b~+r Ordinance No. 1352 Section 9: Water Users Tax. until January 1., 1992 at which time, the City Council will decide whether or not this special exemption shall continue in effect. SECTION 5. APPLICATION FOR EXEMPTION-REVIEW AND CERTIFICATION a) Application for exemption shall be filed with the Tax Administrator on such forms as said Administrator may provide. r 1 b) Applications may be filed at any time. c) Application shall be verified by declaration under perjury and shall contain such information as may be required by i the Tax Administrator. d) The Tax Administrator shall review each application and shall certify the applicant as exempt if the eligibility requirements of this Resolution are met, except that no exemption shall be granted to an applicant who is receiving service from a service supplier through a master meter, or who is sharing or prorating service with other service users even though such service users qualify under the provisions of this Resolution and no exemption shall be granted with respect to any tax imposed by this article which is or has been paid by a public agency or where the applicant receives funds from a public agency specifically for the payment of such tax. e) If an applicant is certified as exempt, the Tax Administrator shall promptly notify applicant's service suppliers, stating the name of the applicant, the address to which such exempt service is being supplied, the account number, 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 within sixty (60) days discontinue billing applicant for taxes imposed by this article, except as otherwise provided in this Resolution. f) Taxes billed by the service supplier to the service user prior to removing the service user from its tax billing procedure, shall be collected from the service user and the service user shall pay such taxes to the service supplier. Taxes billed to and paid by the service user between the time that the application for exemption is filed and the service supplier removes the service user from its taxing procedure will not be refunded to the service user. g) Exemptions certified by the Tax Administrator shall continue so long as the facts supporting the qualification for exemption shall exist; provided, however, that the exemption shall automatically terminate with any change in the service address or residence of the exempt individual, or assignment of a different account number by the service supplier because of discontinuance or suspension of service at the request of the service user; and provided further, I°" that such individual may nevertheless apply for a new exemption with each change of address or residence. i h) Any service user who has been exempted under this Resolution shall notify the Tax Administrator 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 exemption provided by this Resolution when the basis for such exemption does not exist or ceases to exist. Any service supplier, who determines by any means that a new or nonexempt 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, shall immediately notify the Tax Administrator of such fact and the Tax Administrator shall conduct an investigation to ascertain whether or not the provisions of this section have been complied with, and, where appropriate, order the service supplier to commence collecting the tax from the nonexempt service user. i. The Tax Administrator shall review all exemptions every six months to ascertain compliance with the requirements of this Resolution. j. All certifications must be approved by City Council. SECTION 6. SCHEDULE FOR IMPLEMENTATION The utility users taxes imposed by Ordinance No. 1352 shall go into effect pursuant to the following schedule: For the period January 1, 1991 to December 31, 1991, the utility users taxes under Ordinance No. 1352 shall be imposed at the rate of three (3) % of the charges made for such utility usage as covered by said ordinance except for any exemptions made under this Resolution. This three percent rate shall be referred to and known as the Base Rate. Thereafter, the Base Rate for all utility users taxes will be ~ increased annually pursuant to the following table until the total tax rate is equal to ten percent (10%) for each utility upon which the tax is imposed. Exemptions under this Resolution shall apply to all increases as they become effective as long as the qualifications for exemption are met: Effective Percent Sum of Base Rate Date for Increase Increases Plus Increase January 1, 1992 3% 6% January 1, 1993 2°s 8% January 1, 1994 1% 9% January 1, 1995 1% 10% SECTION 7. The City Manager or his designee is authorized to proceed in accordance with this resolution upon its adoption. SECTION 8. The City Clerk shall certify to the passage and adoption of this Resolution, and it shall thereupon be in full force and effect. 3 r PASSED, APPROVED AND ADOPTED this 12Tx day of NOVFrIDER 19 9 0 . Mayor, City of wood A EST: City Clerk APPROVED AS TO CONTENT: Ctorney f Lynwood P"^ r-, I City Manager City of Lynwood 4 r STATE OF CALIFORNIA } ss. COUNTY OF LOS ANGELES ) I, the undersigned City Clerk of the City of Lynwood, do hereby certify that the above and foregoing resolution was duly adopted by the City Council of said at a special meeting i thereof held in the City Hall of said City on the 12th day of November 1990, and passed by the following vote: AYES: ~COUNCILMEMBERS HEINE, RICHARDS, WELLS, HENNING NOES: COUNCILMEMBER REA ABSENT: NONE City Clerk City of Lynw od STATE OF CALIFORNIA ) } SS. COUNTY OF LOS ANGELES ) I, the undersigned City Clerk of the City of Lyncaood, and Clerk of the City Council of said City, do hereby certify that the above and foregoing is a full, true and correct copy of Resolution No. 90-191 on file in my office and that said resolution was adopted on the date and by the vote therein stated. Dated this 14th dap of November, 199G. City Clerk i