Loading...
Ord 2007 - Suspending Operation of Article V, Chapter 25 (Utility Users Tax) and Amending Chapter 25 to Provide the Administrative Framework for Utility Users Tax if Approved by the Voters of the TownORDINANCE 2007 AN ORDINANCE OF THE TOWN OF LOS GATOS SUSPENDING OPERATION OF ARTICLE V, CHAPTER 25 (UTILITY USERS TAX) OF THE TOWN CODE AND AMENDING CHAPTER 25 TO PROVIDE THE ADMINISTRATIVE FRAMEWORK FOR A UTILITY USERS TAX IF APPROVED BY THE VOTERS OF THE TOWN THE TOWN COUNCIL OF THE TOWN OF LOS GATOS DOES ORDAIN AS FOLLOWS: SECTION I The California Supreme Court in its decision in Santa Clara County Local Transportation Authority vs. Guardino determined that Proposition 62 adopted by the voters of the State of California in 1986 is constitutional and therefore imposes upon all local agencies, including the Town of Los Gatos, the requirement that before any new tax, whether special or general, can be imposed, the Town Council must submit that tax to the voters of the Town for approval. This ordinance is intended to suspend operation of Article V, Chapter 25 of the Town Code, Utility Users Tax, until the voters of the Town approve such a tax or the Guardino case is reversed or otherwise determined not to require submission of the utility users tax adopted in Ordinance No. 2001 to the voters. This ordinance is further intended to realign the provisions of Chapter 25, so that should the voters approve the utility users tax, the administrative provisions will be in place for prompt and efficient application of the tax. SECTION II Until such time as the voters of the Town of Los Gatos approve a utility users tax or the Guardino case is reversed or otherwise determined not to require submission of the utility users tax adopted in Ordinance No. 2001 to the voters, the provisions of Article V, Chapter 25 are suspended. SECTION III If the voters of the Town of Los Gatos approve the utility users tax proposed in Resolution No. 1995 -161 at the special municipal election on March 26, 1996, the following sections are repealed: Section 25.50.030 Section 25.50.035 Section 25.50.045 Section 25.50.055 Section 25.50.060 SECTION IV If the voters of the Town of Los Gatos approve the utility users tax proposed in 1995 -161 at the special municipal election on March 26, 1996, Section 25.50.040 of the Town Code is amended to read: Sec. 25.50.040 Electrical energy users tax As used in Section 25.50.005 of this chapter, the words "using electrical energy" shall not mean: (a) 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, the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; or W (b) The receiving of such energy by an electrical corporation or governmental agency at a point within the Town for resale to service users. SECTION V If the voters of the Town of Los Gatos approve the utility users tax proposed in Resolution No. 1995 -161 at the special municipal election on March 26, 1996, Section 25.50.050 of the Town Code is amended to read: Sec. 25.50.050 Gas users tax: Exclusions As used in Section 25.50.005 of this article, the term "charges" shall not: (a) Include charges made for gas used in the generation of electrical energy by a public utility or a governmental agency; or (b) Be construed to mean the receiving of such gas by a gas corporation or governmental agency at a point within the Town for resale to service users. SECTION VI If the voters of the Town of Los Gatos approve the utility users tax proposed in Resolution No. 1995 -161 at the special municipal election on March 26, 1996, Section 25.50.075(b) of the Town Code is amended to read: (b) 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. SECTION VII This ordinance was introduced at a regular meeting of the Town Council of the Town of Los Gatos on November 20, 1995, and adopted by the following vote as an ordinance of the 3 Town of Los Gatos at a regular meeting of the Town Council of the Town of Los Gatos on December 4, 1995 . This ordinance takes effect immediately. COUNCIL MEMBERS: AYES: Joanne Benjamin, Steven Blanton, Linda Lubeck, Patrick O'Laughlin Mayor Randy Attaway NAYS: None ABSENT: None ABSTAIN: None SIGNED: MAYOR OF E TOWN OF S GATOS LOS GATOS, CALIFORNIA ATTEST: CLERK OF THE TOWN OF LOS TOS LOS GATOS, CALIFORNIA M