Pasadena Municipal Code Ch. 4.54 Street Light and Traffic Signal Tax

Whenever used in this chapter the following words shall have the meanings indicated:

A. "Electrical corporation" and "water corporation" have the same meanings as defined in Sections 218 and 241, respectively, of the Public Utilities Code of the state, as said sections existed on January 1, 1969. "Electrical corporation" and "water corporation" includes any municipality or franchised agency engaged in the selling or supplying of electrical power or water to a service user.

B. "Service supplier" means a person required to collect and remit a tax imposed by this chapter.

C. "Service user" means a person required to pay a tax imposed by this chapter.

D. "Tax administrator" means the revenue administrator of the city.

(Ord. 5373 § 1 (part), 1978)

A. There is imposed a street light and traffic signal tax upon every person using electrical energy in the city, hereinafter the "tax." The tax imposed by this chapter shall be at the rate of 5 percent of the charges made for such energy and shall be paid by the person paying for such energy. "Charges," as used in this chapter, shall include charges made for (1) metered energy and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges.

B. As used in this chapter, the term "using electrical energy" does not mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received; provided, however, that the term includes the receiving of such energy for the purpose of using it in the charging of batteries. The term does not include electricity used in water pumping by water corporations; nor does the term include the mere receiving of such energy by an electrical corporation at a point within the city for resale.

C. There shall be excluded from the base on which the tax imposed by this chapter is computed, charges made by a municipal light or power department, or electric public utility for electrical energy used and consumed by such department or utility in the conduct of the business of such department or utility.

D. There shall be excluded from the base on which the tax imposed by this chapter is computed, energy charges and periodic service schedule adjustment charges associated with the customer's first 1,000 KWH of electrical usage each month.

(Ord. 6439 § 1, 1991; Ord. 5486 § 1, 1980; Ord. 5408 § 1, 1979; Ord. 5373 § 1 (part), 1978)

A. Every person receiving payment of charges from a service user shall collect the amount of tax imposed by this chapter from the service user.

B. The tax shall be collected insofar as practicable at the same time as, and along with the collection of charges made in accordance with regular billing practice of the service supplier. If the amount paid by a service user is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.

C. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date hereof. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.

(Ord. 5373 § 1 (part), 1978)

Each service supplier shall, on or before the 20th of each month, make a return to the tax administrator, on forms provided by him, stating the amount of taxes billed by the service supplier during the preceding month. At the time the return is filed, the full amount of tax collected shall be remitted to the tax administrator. The tax administrator is authorized to require such further information as he deems necessary to properly determine if the tax here imposed is being levied and collected in accordance with this chapter. Returns and remittances are due immediately upon cessation of business for any reason.

(Ord. 5373 § 1 (part), 1978)

A. Taxes collected from a service user which are not remitted to the tax administrator on or before the due dates provided by this chapter are delinquent.

B. Penalties for delinquency in remittance of any tax collected or any deficiency in remittance, shall attach and be paid by the person required to collect and remit at the rate of 15 percent of the total tax collected or imposed herein.

C. The tax administrator shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this chapter for fraud or negligence in reporting or remitting at the rate of 15 percent of the amount of the tax collected or as recomputed by the tax administrator.

D. Every penalty imposed under the provisions of this section shall become a part of the tax required to be remitted.

(Ord. 5373 § 1 (part), 1978)

Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the tax administrator shall be deemed a debt owed to the city by the person required to collect and remit. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.

(Ord. 5373 § 1 (part), 1978)

Whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of 2 or more billing periods, or whenever the tax administrator deems it in the best interest of the city, he may relieve the service supplier of the obligation to collect taxes due under this chapter from the service users for specified billing periods. The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier; or should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the tax administrator within 15 days from the date of service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, but not less than $5.00. The penalty shall become part of the tax herein required to be paid.

(Ord. 5373 § 1 (part), 1978)

The taxes imposed by this chapter shall be civil debts owing to the city from the service user.

(Ord. 5373 § 1 (part), 1978)

It shall be the duty of every person required to collect and remit to the city any tax imposed by this chapter to keep and preserve, for a period of 3 years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and remittance to the tax administrator, which records the tax administrator shall have the right to inspect at all reasonable times.

(Ord. 5373 § 1 (part), 1978)

A. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this chapter, it may be refunded as provided in this section.

B. A person required to collect and remit taxes imposed under this chapter may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the tax administrator that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.

C. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. 5373 § 1 (part), 1978)