AgdaPkt 2003-07-28 - Laserfiche WebLink

Browse Search

(�.i -14 the City may, with the permission of the Director, pay the tax in equal quarterly installments directly to the City. The Director shall inform all service suppliers of the names and locations of all service users making payments directly to the City. (Ord. No. 1871, § 1, 7- 11 -83) Sec. 32.510. Substantial Nexus / Minimum Contacts. For purposes of imposing a tax or establishing a duty to collect and remit a tax under this Article, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and /or remittance of the utility users tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Sec. 32.511. Duty to Collect and Remit — Procedures. The duty of service suppliers to collect and remit the taxes imposed by the provisions of this Article shall be performed as follows: (a) The tax shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. Where the amount paid by a service user to a service supplier is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier of refusal to pay the tax imposed on said charges, Section 32.515 shall apply. (b) The duty of a service supplier to collect the tax from a service user shall commence with the beginning of the first regular billing period applicable to the service user where all charges normally included in such regular billing are subject to the provisions of this Article. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period. Sec. 32.512. Filing return and payment. Each person required by this Article to remit a tax shall file a return with the Tax Administrator, on forms approved by the Tax Administrator on or before the due date. The full amount of the tax owed shall be included with the return and filed with the Tax Administrator. The Tax Administrator is authorized to require such additional information as he or she deems necessary to determine if the tax is being levied, collected and remitted in accordance with this Article. Returns are due immediately upon cessation of business for any reason. Pursuant to California Revenue and Tax Code Section 7284.6, the Tax Administrator, and its agents, shall maintain such filing returns as confidential information. F:Atty /Ord /Ord.186 060403 14