ORDINANCE 11331133
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF EL SEGUNDO, CALIFORNIA, AMENDING SECTIONS
3.24.010(a) and 3.24.040 OF CHAPTER 3.24 OF
THE EL SEGUNDO MUNICIPAL CODE TO REMOVE THE
EXEMPTION FROM THE UTILITY USERS TAX FOR AN
ELECTRICAL CORPORATION USING GAS FOR THE
GENERATION OF ELECTRICITY.
WHEREAS, a Utility Users Tax is contained in Chapter 3.24 of
the E1 Segundo Municipal Code; and
WHEREAS, it is in the best interest of the City to amend
said Utility Users Tax to eliminate selected exemptions;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL SEGUNDO
DOES ORDAIN AS FOLLOWS:
SECTION 1. Section 3.24.010(a) of Chapter 3.24 of the E1
Segundo Municipal Code is amended to read as follows:
3.24.010: Definitions. The following words and phrases
whenever used in this ordinance shall be construed as defined in
this section.
(a) "Person" shall mean any commercial or industrial
utility user conducting business as described in Chapter 5.08,
Business License Schedule, Sections: 5.08.020, 5.08.078,
5.08.080, 5.08.090, 5.08.140, 5.08.150, 5.08.170, 5.08.180,
5.08.190, 5.08.195, 5.08.220, 5.08.236, 5.08.240, 5.08.360,
5.08.370, 5.08.420, 5.08.440, 5.08.490, 5.08.510, 5.08.520,
5.08.570, 5.08.580, 5.08.585, 5.08.590, 5.08.600, 5.08.640,
5.08.665, and 5.08.670, of the E1 Segundo Municipal Code; and
shall mean "electrical corporation," "gas corporation," and
"water corporation."
SECTION 2. Section 3.24.040 of Chapter 3.24 of the E1
Segundo Municipal Code is amended to read as follows:
3.24.040 GAS USERS TAX. (a) There is hereby imposed a tax
upon every person in the City other than a Gas Corporation, using
in the City, gas which is delivered through mains or pipes. The
tax imposed by this section shall be at the rate of two percent
(2%) of the charges made for such gas and shall be paid by the
person paying for such gas. "Charges," as used in this section,
shall include: (1) gas which is delivered through mains or pipes;
(2) minimum charges for services, including customer charges,
service charges, and annual and monthly charges.
(b) There shall be excluded from the base on which the tax
imposed in this section is computed: (1) charges made for gas
which is to be resold and delivered through mains or pipes; (2)
charges made for gas sold for use in production or distribution
of water by a public utility or governmental agency; (3) charges
made by a gas public utility for gas used and consumed in the
conduct of the business of gas public utilities; (4) charges made
for gas used in the propulsion of a motor vehicle, as that phrase
is defined in the Vehicle Code of the State of California,
utilizing natural gas; and (5) charges related to late payments
and returned checks.
(c) The tax imposed by this section shall be collected from
the service user by the person selling the gas. The person
selling the gas shall, on or before the 20th of each calendar
month, commencing on the 20th day of the calendar month after the
effective date of this part, make a return to the tax
administrator stating the amount of taxes billed during the
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preceding calendar month. At the time such returns are filed,
the person selling the gas shall remit tax payments to the tax
administrator in accordance with schedules established or
approved by the tax administrator.
SECTION 3. This ordinance shall become effective
immediately upon the final passage and adoption hereof.
SECTION 4. The City Clerk shall certify to the passage and
adoption of this ordinance; shall cause the same to be entered in
the book of original ordinances of said City; shall make a minute
of the passage and adoption thereof in the records of the meeting
at which the same is passed and adopted; and shall within fifteen
days after the passage and adoption thereof, cause the same to be
published once in the El Segundo Herald, a weekly newspaper of
general circulation, published and circulated within said City of
El Segundo and which is hereby designated for that puppose.
W
PASSED, APPROVED AND ADOPTED this 4th daYf o)f Apil, 1989.
yor of t� "-City of E1 Segundo
Cal'fornia
ty Clerk (SEAL)
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STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS
CITY OF EL SEGUNDO )
I, Ronald L. Hart City Clerk of the City of El Segundo,
California, DO HEREBY CERTIFY that the whole number of members of
the City Council of the said City is five; that the foregoing
ordinance, being Ordinance No. 1133 is a full, true correct
original of Ordinance No. 1133 of the said City of E1 Segundo,
California, entitled:
AN ORDINANCE OF THE CITY OF EL SEGUNDO, CALIFORNIA,
AMENDING SECTIONS 3.24.010(A) AND 3.24040 OF CHAPTER
3.24 OF THE EL SEGUNDO MUNICIPAL CODE, TO REMOVE THE
EXEMPTION FROM THE UTILITY USERS TAX FOR AN ELECTRICAL
CORPORATION USING GAS FOR THE GENERATION OF
ELECTRICITY.
which was duly passed and adopted by the said City Council,
approved and signed by the Mayor of said City, and attested by
the City Clerk of said City, all at a regular meeting of the said
Council held on the 4TH day of APRIL 1989 and the same was so
passed and adopted by the following vote:
AYES: Councilmembers:
Jacobson.
Dannen, Clutter and Mayor
NOES: Councilmembers Anderson and West
ABSENT: None
I do hereby further certify that pursuant to the provisions
of Section 36933 of the Government Code of the State of
California, that the foregoing Ordinance No. 1133 was duly and
regularly published according to law and the order of the City
Council of said City of El Segundo Herald, a weekly newspaper of
general circulation, printed, published and circulated within
said City and that the same was so published therein on the
following date, to wit:
( SEAL)
City of E1 Segundo, California