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<br />01/12/2009 <br /> <br />o <br /> <br />Sec. 32.508 CONSTITUTIONAL AND STATUTORY EXEMPTIONS: <br /> <br />A. 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 <br />person or service would be in violation of a Federal or State <br />statute, the Constitution of the United States or the Constitution <br />of the State of California; and <br />2. The City. <br /> <br />o <br /> <br />B. <br /> <br />Any service user that is exempt from the tax imposed by this Article <br />pursuant to subsection A shall file an application with the Tax <br />Administrator for an exemption; provided, however, this requirement <br />shall not apply to a service user that is a State or Federal agency or <br />subdivision with a commonly recognized name. Said application shall <br />be made upon a form approved by the Tax Administrator and shall <br />state those facts, declared under penalty of perjury, which qualify the <br />applicant for an exemption, and shall include the names of all utility <br />service suppliers serving that service user. If deemed exempt by the <br />Tax Administrator, such service user shall give the Tax Administrator <br />timely written notice of any change in utility service suppliers so that <br />the Tax Administrator can properly notify the new utility service <br />supplier of the service users' tax exempt status. A service user that <br />fails to comply with this Section shall not be entitled to a refund of utility <br />users' taxes collected and remitted to the Tax Administrator from such <br />service user as a result of such non-compliance. Upon request of the <br />Tax Administrator, a service supplier or non-utility service supplier, or <br />its billing agent shall provide a list of the names and addresses of <br />those customers which, according to its billing records, are deemed <br />exempt from the utility users' tax. <br /> <br />C. The decision of the Tax Administrator may be appealed pursuant to <br />Section 32.520 of this Article. Filing an application with the Tax <br />Administrator and appeal to the City Manager pursuant to Section <br />32.520 of this Article is a prerequisite to a suit thereon. <br /> <br />I hereby certify that the foregoing Ordinance was PASSED, APPROVED and ADOPTED <br />by the people of the City of Redwood City voting on the 12th day of January, 2009. <br /> <br /> <br />o <br /> <br />, t' <br />{ <br /> <br />ATTY/ORD/ORD.311 <br />120508 <br /> <br />3 <br /> <br />2337 <br />FORMERLY MUFF # 305 <br />