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sections are repealed: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
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(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
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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
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