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(�,3h_2 <br />• New administrative remedies and tools are provided that will enhance staff's ability <br />to enforce the UUT ordinance; <br />• The statute of limitations on claims against the City are reduced from three years to <br />one year, and new language that minimizes City's exposure to class action lawsuits; <br />and, <br />• "Due process" and administrative remedies are now available in connection with <br />decisions by the City's tax administrator under the ordinance. <br />The City staff has consulted extensively with Donald Maynor, Esq., an expert in the area of <br />utility users' taxes. Attached is a copy of an article by Mr. Maynor in a Western Cities <br />Magazine. Mr. Maynor currently represents 45 California cities on UUT issues, and has <br />assisted, or is currently assisting, approximately half of those cities in updating their UUT <br />ordinances [Burbank, Berkeley, Calabasas, Culver City, El Monte, Emeryville, Gardena, <br />Glendale, Hawthorne, Huntington Beach, La Verne, Pasadena, Redondo Beach, <br />Richmond, Sacramento, San Bernardino, Santa Monica, San Gabriel, Santa Ana, San <br />Leandro, Tulare, Vallejo, and Ventura]. <br />Alternatives <br />Not adopting the proposed ordinance may result in uneven application of the City's UUT <br />and will leave the City with some measure of exposure to claims and legal actions. The <br />purpose of the changes is to eliminate ambiguities and out -dated language that could lead <br />to unnecessary and costly litigation. These new clarifications also achieve the goals of <br />equity and tax fairness by assuring that UUT ordinance will be applied in an even - handed <br />manner irrespective of the technology used to provide similar services. Finally, there are a <br />number of new administrative "enhancements" that will provide due process, improve <br />enforcement capability, and reduce the City's exposure to claims and class action lawsuits. <br />Fiscal Impact <br />Adopting the proposed changes will result in neither an increase nor decrease in UUT <br />revenues; the UUT may only be increased with voter approval. <br />Brian Ponty <br />Director of Finance and Financial Planning <br />rEvereft <br />Edwar <br />City Manager <br />Attachment <br />UUT article authored by Donald Maynor, Esq. <br />