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07/28/2003 <br /> <br /> (6) charges, fees, or surcharges for electricity services or programs <br /> which are mandated by the California Public Utilities Commission or <br /> the Federal Energy Regulatory Commission, whether or not such <br /> charges, fees, or surcharges appear on a bundled or line item basis <br /> on the customer 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 electricity or <br /> services related to the provision of such electricity. <br /> <br /> (d) The Tax Administrator, from time to time, may survey the electric <br /> service suppliers to identify the various unbundled billing components of electric <br /> retail 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 electric service. The Tax Administrator, thereafter, may issue and <br /> disseminate to such electric service suppliers an administrative ruling identifying <br /> those components and items which are: i) necessary for or common to the <br /> receipt, use or enjoyment of electric service; or, ii) currently are or historically <br /> have been included in a single or bundled rate for electric service by a local <br /> distribution company to a class of retail customers. Charges for such <br /> components and items shall be subject to the tax of subsection (a) above. <br /> <br /> (e) As used in this section, the term "using electrical energy," shall not be <br /> construed to mean the storage of such energy by a person in a battery owned or <br /> possessed by him for use in an automobile or other machinery or device apart <br /> from the premises upon which the energy was received provided however, that <br /> the term shall include the receiving of such energy for the purpose of using it in <br /> the charging of batteries. The term shall not include the mere receiving of <br /> electrical energy by an electric public utility or governmental agency at a location <br /> within the City for resale. <br /> <br /> (f) The tax on electricity provided by self-production or by a non-utility <br /> service supplier not under the jurisdiction of this Article shall be collected and <br /> remitted in the manner set forth in Section 32.505 of this Article. All other taxes <br /> on charges for electricity imposed by this section shall be collected from the <br /> service user by the electric service supplier or its billing agent. The amount of <br /> tax collected in one (1) month shall be remitted to the Tax Administrator, and <br /> must be received by the Tax Administrator on or before the twentieth (20th) day of <br /> the following month; or, at the option of the person required to collect and/or <br /> remit the tax, such person shall remit an estimated amount of tax measured by <br /> the tax billed in the previous month or upon the payment pattern of the service <br /> user, which must be received by the Tax Administrator on or before the twentieth <br /> (20th) day of the following month, provided that such person shall submit an <br /> adjusted payment or request for credit, as appropriate, within sixty (60) days <br /> <br />F:Atty/Ord/Ord.186 2250 <br />060403 8 <br /> <br /> <br />