ORDINANCE 11341134
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF EL SEGUNDO, CALIFORNIA, AMENDING SECTION
3.24.010(a) and ADDING A NEW SECTION 3.24.055
TO TITLE 3, CHAPTER 3.24 OF THE EL SEGUNDO
MUNICIPAL CODE PROVIDING THAT TELEPHONE CALLS
SHALL BE SUBJECT TO THE PROVISIONS OF CHAPTER
3.24 OF THE EL SEGUNDO MUNICIPAL CODE.
WHEREAS, a Utility Users Tax is contained in Chapter 3.24 of
the E1 Segundo Municipal Code; and
WHEREAS, it is in the best interests of the City to amend said
Utility Users Tax to include telephone usage under the provisions
of said tax;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF EL SEGUNDO
DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Section 3.24.010(a) of Chapter 3.24 of the El
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, 5.08.1700, 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 El Segundo Municipal Code; and shall mean "electrical
corporation," "gas corporation," and "water corporation."
SECTION 2. Chapter 3.24 of the E1 Segundo Municipal Code is
hereby amended by adding a new section 3.24.055 to read as follows:
3.24.055 TELEPHONE USERS TAR. (a) There is hereby imposed
a tax on the amounts paid for any telephone communication
services by every person in the City (other than a telephone
corporation regulated by the California Public Utilities
Commission) using such services. The tax imposed by this
section shall be at the rate of two percent (2%) of the
charges made for such services and shall be paid by the person
paying for such services.
(b) As used in this section, the term "charges" shall not
include charges for services paid for by inserting coins and
coin - operated telephones except that where such coin - operated
service is furnished for a guaranteed amount, the amounts paid
under such guarantee plus any fixed monthly or other periodic
charge shall be included in the base for computing the amount
of tax due; nor shall the words "telephone communication
services" include land mobile service or maritime mobile
services as defined in Section 2.1 of Title 47 of the Code of
Federal Regulations, as said section existed on January 1,
1970. The term "telephone communication services" shall mean
that service which provides access to and use of a telephone
system regardless of the mode of access to or use of the
system, but shall not include equipment provided by the entity
providing the service to the service user. The Telephone
Users Tax is intended to, and does, apply to all charges
billed to a telephone account having a situs in the City,
irrespective of whether a particular communication service
originates and /or terminates within the City.
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(c) The tax imposed by this section shall be collected from
the service user by the entity providing and /or billing for
the telephone communication services. The amount of the tax
collected in one (1) month shall be remitted to the Tax
Administrator on or before the last day of the following
month.
(d) Notwithstanding the provisions of subsection (a), the tax
imposed under this section shall not be imposed upon any
person for using telephone communication services to the
extent that the amounts paid for such services are exempt from
or not subject to the tax imposed under Division 2, Part 20
of the California Revenue and Taxation Code, or the tax
imposed under Section 4251 of the Internal Revenue Code.
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 E1 Segundo Herald, a weekly newspaper of
general circulation, published and circulated within said City of
E1 Segundo and which is hereby designated for that purpose.
PASSED, APPROVED AND ADOPTED this 4th
1989.
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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 E1 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. 1134 is a full, true correct
original of Ordinance No. 1134 of the said City of E1 Segundo,
California, entitled:
AN ORDINANCE OF THE CITY OF EL SEGUNDO, CALIFORNIA,
AMENDING SECTION 3.24.010 (A) AND ADDING A NEW SECTION
3.24.055 TO TITLE THREE, CHAPTER 3.24 OF THE EL SEGUNDO
MUNICIPAL CODE PROVIDING THAT TELEPHONE CALLS SHALL BE
SUBJECT TO THE PROVISIONS OF CHAPTER 3.24 OF THE EL
SEGUNDO MUNICIPAL CODE.
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: Dannen,
West, Clutter, Anderson and Mayor Jacobson
NOES: None
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. 1134 was duly and
regularly published according to law and the order of the City
Council of said City of E1 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 uierx or the
City of El Segundo, California