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07/28/2003 <br /> <br /> (5) charges, fees, or surcharges for gas services or programs which are <br /> mandated by the California Public Utilities Commission or the Federal <br /> Energy Regulatory Commission, whether or not such charges, fees, or <br /> surcharges appear on a bundled or line item basis on the customer <br /> billing. <br /> <br /> (c) As used in this section, the term "charges" shall include the value of <br /> any other services, credits, property of every kind or nature, or other <br /> consideration provided by the service user in exchange for the gas or services <br /> related to the delivery of such gas. <br /> <br /> (d) The Tax Administrator, from time to time, may survey the gas service <br /> suppliers to identify the various unbundled billing components of gas retail <br /> service that they commonly provide to residential and commercial/industrial <br /> customers in the City, and the charges therefor, including those items that are <br /> mandated by state or federal regulatory agencies as a condition of providing <br /> such gas service. The Tax Administrator, thereafter, may issue and disseminate <br /> to such gas service suppliers an administrative ruling identifying those <br /> components and items which are: i) necessary for or common to the receipt, use <br /> or enjoyment of gas service; or, ii) currently are or historically have been included <br /> in a single or bundled rate for gas service by a local distribution company to a <br /> class of retail customers. Charges for such components and items shall be <br /> subject to the tax of subsection (a) above. <br /> <br /> (e) There shall be excluded from the base on which the tax imposed in this <br />..._. section is computed (1) charges made for gas which is to be resold and delivered <br /> through mains or pipes; (2) charges made for gas to be used in the generation of <br /> electrical energy by an electrical corporation; and (3) charges for the use of gas <br /> by a gas corporation in the production or distribution of gas. <br /> <br /> (f) The tax on gas provided by self-production or by a non-utility service <br /> supplier not under the jurisdiction of this Article shall be collected and remitted in <br /> the manner set forth in Section 32.505 of this Article. All other taxes on charges <br /> for gas imposed by this section shall be collected from the service user by the <br /> gas service supplier or its billing agent. The amount of tax collected in one (1) <br /> month shall be remitted to the Tax Administrator, and must be received by the <br /> Tax Administrator, on or before the twentieth (20th) day of the following month; or, <br /> at the option of the person required to collect and/or remit the tax, such person <br /> shall remit an estimated amount of tax measured by the tax billed in the previous <br /> month or upon the payment pattern of the service user, which must be received <br /> by the Tax Administrator on or before the twentieth (20th) day of the following <br /> month, provided that such person shall submit an adjusted payment or request <br /> for credit, as appropriate, within sixty (60) days following each calendar quarter. <br /> The credit, if approved by the Tax Administrator, may be applied against any <br /> subsequent remittance that becomes due. <br /> <br /> F:Atty/Ord/Ord.186 2250 <br /> 060403 10 <br /> <br /> <br />