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.+A- <br />tax collected in one (1) month shall be remitted to the Tax Administrator, and <br />must be received by the Tax Administrator on or before the twentieth (20"') day of <br />the following month. <br />Sec. 32.503. Electricity Users Tax. <br />(a) There is hereby imposed a tax upon every person using electricity in <br />the City. The tax imposed by this section shall be at the rate of five (5 %) percent <br />of the charges made for such electricity, and for any supplemental services or <br />other associated activities directly related to and /or necessary for the provision of <br />electricity to the service user, which are provided by a service supplier or non - <br />utility service supplier to a service user. The tax shall be collected from the <br />service user by the service supplier or non - utility service supplier, or its billing <br />agent. Notwithstanding the foregoing, the tax shall not apply to any individual <br />who qualifies, and has been accepted, for the California Alternate Rates for <br />Energy (CARE) Program pursuant to Califomia Public Utilities Code Sections <br />327 and 739.1 et. seq., and as it may be amended from time to time. In the <br />event that the CARE Program is repealed or otherwise ceases to exist in a <br />substantially similar form, the exemption granted under this subsection shall <br />automatically terminate. <br />(b) As used in this section, the term "charges" shall apply to all services, <br />components and items that are: i) necessary for or common to the receipt, use <br />or enjoyment of electric service; or, ii) currently are or historically have been <br />included in a single or bundled rate for electric service by a local distribution <br />company to a class of retail customers. The term "charges" shall include, but is <br />not limited to, the following charges: <br />(1) energy charges; <br />(2) distribution or transmission charges; <br />(3) metering charges; <br />(4) stand -by, reserves, firming, ramping, voltage support, regulation, <br />emergency, or other similar charges for supplemental services to <br />self - generation service users; <br />(5) customer charges, late charges, service establishment or <br />reestablishment charges, demand charges, fuel or other cost <br />adjustments, power exchange charges, independent system <br />operator (ISO) charges, stranded investment or competitive <br />transition charges (CTC), public purpose program charges, nuclear <br />decommissioning charges, trust transfer amounts (bond financing <br />charges), franchise fees, franchise surcharges, annual and monthly <br />charges, and other charges, fees or surcharges which are <br />necessary for or common to the receipt, use or enjoyment of <br />electric service; and, <br />(6) charges, fees, or surcharges for electricity services or programs <br />which are mandated by the California Public Utilities Commission or <br />F:Atty /Ord /Ord.186 <br />060403 7 <br />