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Ord83 1871
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Ord83 1871
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Last modified
10/11/2019 3:12:03 PM
Creation date
10/11/2019 3:12:00 PM
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Template:
CC Index
CC Index - Document Type
Ordinance
Date
7/11/1983
Description
1 871 OR\G\NI\L ORDINANCE ADDING ARTICLE VII TO CHAPTER 32 OF THE REDWOOD CITY CODE ESTABLISHING A UTILITY USERS TAX; PROVIDING FOR THE COLLECTION THEREOF, PENALTIES FOR NON-PAYMENT AND DELINQUENCY THEREOF, REMEDIES, AND ENFORCEMENT PERTAINING THERETO THE COUNCIL OF REDWOOD CITY DOES ORDAIN AS FOLLOWS: SECTION 1. Article VII is hereby added to Chapter 32 of the Code of Redwood City to read as follows: "ARTICLE VII. UTILITY USERS TAX. "Section 32.500. Short Title. This Article shall be known as the 'Utility Users Tax Ordinance of the City of
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<br /> CGI- djg-c 3/22/83 <br /> CG. ljg-c 6/08/83R <br /> DES:djg-c 6/24/83R <br /> DES:rb 6/27/83R <br /> Article shall be imposed during the pendency of an appeal. <br /> "Section 32.515. Records. It shall be the duty of <br /> every service supplier required to collect and remit to the <br /> City any tax imposed by the provisions of this Article, to keep <br /> and maintain, for a period of not less than three (3 ) years, <br /> all records necessary or convenient to determine the amount of <br /> such tax that such service supplier shall have been required to <br /> collect and remit to the City. The Director shall have the <br /> right to inspect such records at all reasonable times. <br /> "Section 32.516. Refunds. Whenever the amount of any <br /> tax, interest or penalty has been overpaid or paid more than <br /> once or has been erroneonsly collected or received by the City <br /> under this Article, said amounts so collected or received may <br /> be refunded, provided that a written claim therefor is filed <br /> with the Director within three years of the date of such <br /> payment. The claim shall be made on forms furnished or <br /> approved by the Director. <br /> "No refund shall be paid under the provisions of this <br /> section unless the claimant establishes his or her right <br /> thereto supported by written records showing entitlement <br /> thereto. <br /> " (b) Notwithstanding any other provisions of this section, <br /> whenever a service supplier, pursuant to an order of the <br /> California Public Utilities Commission or a court of competent <br /> 14 <br /> _._._---_.._--....--....,.._....-.._~--_._~.__.- <br />
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