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<br />78 <br />Page 1 <br /> <br />ii,I!.:.,'iI.:~iD~:,i:::..:",..'..J\X\i";""i;',.' .........................i..../\..<i...;,p,...;............i.....'!i.Xh:(.;....:.!!i,>:i.:,:!!.;;'.;/::\:......... <br />:.B:.~!E[:~inf~;I:\.:::.::....< .... .... ..... . ...... , .. <br />;\"j!,:";;:;:;';im::"i,";;ii;i';i!,!!ltll,~~~IIIIfI"~"i';'" <br /> <br /> <br />December 15, 2008 <br /> <br />SUBJECT <br />Introduction of Ordinance amending the Redwood City Municipal Code to conform to <br />the 2007 voter-approved Communication Users Tax <br /> <br />RECOMMENDATION <br />Introduce an ordinance repealing and adding a new section 32.501; amending section <br />32.508; and repealing sections 32.502 and 32.506 of Article VII of Chapter 32 of the <br />Redwood City Municipal Code with respect to the Utility Users Tax of the City of <br />- Redwood City. <br /> <br />BACKGROUND <br />On or about July 9,2007, Ordinance No. 2316 was introduced adding sections 32.601 - <br />32.623 of Article VIII to Chapter 32 of the Redwood City Municipal Code with respect to <br />enactment of the Communication Users Tax. The intent of this ordinance was to <br />supplant the existing telephone and video service portions of the Utility Users Tax <br />(Article VII of Chapter 32) with a communications users' tax that would among other <br />m~a~ures, reduce the rate of that tax from 5% to 4%. modernize the language of the <br />telephone and video services utility users tax so as to be applied equitably to all <br />persons regardless of the type of equipment or technologies used to receive such <br />services, and provide for an annual audit of exemptions, revenues and expenditures. <br /> <br />The City Council then adopted Resolution No. 14796 which authorized submission of <br />Ordinance No. 2316 to the voters of Redwood City at the consolidated General <br />Municipal Election of November 6,2007. On November 26,2007, Resolution No.14823 <br />was adopted which determined that Ordinance No.2316 had been approved by a <br />majority of the voters of Redwood City. <br /> <br />As the Communication Users' Tax is now in full force and effect with respect to <br />telephone and video services the City Code should be updated accordingly. This <br />ordinance will repeal and add a new section 32.501; amend section 32.508; and repeal <br />sections 32.502, and 32.506 of Article VII of Chapter 32 of the Redwood City Municipal <br />Code with respect to the Utility Users Tax. Attached hereto as Exhibit "A", is the new <br />section 32.501 and amended section 32.508. <br /> <br />1 <br />