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<br />78 <br />Page 5 <br /> <br />Sec. 32.508 CONSTITUTIONAL AND STATUTORY EXEMPTIONS: <br /> <br />~.. <br /> <br />III <br /> <br />11/ <br /> <br />11/ <br /> <br />A. <br /> <br />B. <br /> <br />C. <br /> <br />Nothing in this Article shall be construed as imposing a tax upon: <br />1. Any person or service when imposition of such tax upon that person or <br />service would be in violation of a Federal or State statute, the <br />Constitution of the United States or the Constitution of the State of <br />California; and <br />2. The City. <br /> <br />Any service user that is exempt from the tax imposed by this Article pursuant <br />to subsection A shall file an application with the Tax Administrator for an <br />exemption; provided, however, this requirement shall not apply to a service <br />user that is a State or Federal agency or subdivision with a commonly <br />recognized name. Said application shall be made upon a form approved by <br />the Tax Administrator and shall state those facts, declared under penalty of <br />perjury, which qualify the applicant for an exemption, and shall include the <br />names of all utility service suppliers serving that service user. If deemed <br />exempt by the Tax Administrator, such service user shall give the Tax <br />Administrator timely written notice of any change in utility s~rvice suppliers <br />so that the Tax Administrator can properly notify the new utility service <br />supplier of the service users' tax exempt status. A service user that fails to <br />comply with this Section shall not be entitled to a refund of utility users' taxes <br />collected and remitted to the Tax Administrator from such service user as a <br />result of such non-compliance. Upon request of the Tax Administrator, a <br />service supplier or non-utility service supplier, or its billing agent shall <br />provide a list of the names and addresses of those customers which, according <br />to its billing records, are deemed exempt from the utility users' tax. <br /> <br />The decision of the Tax Administrator may be appealed pursuant to Section <br />32.520 of this Article. Filing an application with the Tax Administrator and <br />appeal to the City Manager pursuant to Section 32.520 of this Article is a <br />prerequisite to a suit thereon. <br /> <br />ATTY/ORD/ORO.311 <br />120508 <br /> <br />3 <br />