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G.4 A- 10 <br />(5) charges, fees, or surcharges for gas services or programs which are <br />mandated by the California Public Utilities Commission or the Federal <br />Energy Regulatory Commission, whether or not such charges, fees, or <br />surcharges appear on a bundled or line item basis on the customer <br />billing. <br />(c) As used in this section, the term "charges" shall include the value of <br />any other services, credits, property of every kind or nature, or other <br />consideration provided by the service user in exchange for the gas or services <br />related to the delivery of such gas. _- <br />(d) The Tax Administrator, from time to time, may survey the gas service <br />suppliers to identify the various .unbundled billing components of gas retail <br />service that they commonly provide to residential and commercial /industrial <br />customers in the City, and the charges therefor, including those items that are <br />mandated by state or federal regulatory agencies as a condition of providing <br />such gas service. The Tax Administrator, thereafter, may issue and disseminate <br />to such gas service suppliers an administrative ruling identifying those <br />components and items which are: i) necessary for or common to the receipt, use <br />or enjoyment of gas service; or, ii) currently are or historically have been included <br />in a single or bundled rate for gas service by a local distribution company to a <br />class of retail customers. Charges for such components and items shall be <br />subject to the tax of subsection (a) above. <br />(e) There shall be excluded from the base on which the tax imposed in this <br />section is computed (1) charges made for gas which is to be resold and delivered <br />through mains or pipes; (2) charges made for gas to be used in the generation of <br />electrical energy by an electrical corporation; and (3) charges for the use of gas <br />by a gas corporation in the production or distribution of gas. <br />(f) The tax on gas provided by self - production or by a non - utility service <br />supplier not under the jurisdiction of this Article shall be collected and remitted in <br />the manner set forth in Section 32.505 of this Article. All other taxes on charges <br />for gas imposed by this section shall be collected from the service user by the <br />gas service supplier or its billing agent. The amount of tax collected in one (1) <br />month shall be remitted to the Tax Administrator, and must be received by the <br />Tax Administrator, on or before the twentieth (20 day of the following month; or, <br />at the option of the person required to collect and /or remit the tax, such person <br />shall remit an estimated amount of tax measured by the tax billed in the previous <br />month or upon the payment pattern of the service user, which must be received <br />by the Tax Administrator on or before the twentieth (20 day of the following <br />month, provided that such person shall submit an adjusted payment or request <br />for credit, as appropriate, within sixty (60) days following each calendar quarter. <br />The credit, if approved by the Tax Administrator, may be applied against any <br />subsequent remittance that becomes due. <br />F:Atty /Ord /Ord.186 <br />060403 10 <br />