HomeMy WebLinkAboutStaff Report 5330CITY OF PALO ALTO OFFICE OF THE CITY CLERK
December 8, 2014
The Honorable City Council
Palo Alto, California
Adoption of Resolution Declaring Results of the Consolidated Special
Municipal Election Held on November 4, 2014
Attached is the Resolution canvassing the results of the November 4, 2014,
Consolidated Election.
RECOMMENDATION
Staff recommends that the City Council adopt the attached Resolution and
Direct the Clerk to Submit the Adopted Measures to the Secretary of State.
ATTACHMENTS:
Attachment:Attachment A: Resolution Certifying 2014 Election Results (DOC)
Attachment: Attachment B: 2014 Certificate of Election (PDF)
Attachment: Attachment C: Ordinance Increasing Transient Occupancy Tax (DOCX)
Attachment: Attachment D: Ordinance Regarding Utility User Tax Cleanup (DOCX)
Attachment: Attachment E: Charter Amendment Reducing Number of Council Seats
(DOCX)
Department Head: Beth Minor, Acting City Clerk
2
Page 2
RESOLUTION NO.
RESOLUTION OF THE COUNCIL OF THE CITY OF PALO ALTO
DECLARING THE RESULTS OF THE CONSOLIDATED
GENERAL ELECTION HELD ON TUESDAY, NOVEMBER 4, 2014
WHEREAS, on November 4, 2014, a general municipal election was duly
held in the City of Palo Alto pursuant to the provisions of Article III, Section 4 of the
Charter of the City of Palo Alto for the purpose of electing five members to the City
Council, each for a full term of four years expiring December 31, 2018;
WHEREAS, on November 4, 2014, a special election was consolidated
with the general municipal election and duly held in the City of Palo Alto pursuant to
Part 3 of Division 10 of the Election Code, commencing at Section 10400, and
Education Code Section 5342, for the purpose of submitting the below three Measures
to the voters of the City, in the form set forth below:
MEASURE B
To provide funding that cannot be taken away by the State for general
fund infrastructure and City services such as earthquake safe fire stations;
pedestrian and bike improvements including safe routes to school, streets,
sidewalks, paths, and bridges; and maintaining parks and recreation
facilities, shall the City increase the hotel/motel tax by two percent and
update language to confirm equal treatment of traditional and online
bookings?
MEASURE C
To ensure continued funding for basic and essential services such as
police, fire and street maintenance and repair, shall the City of Palo Alto
maintain the telecommunications portion of the Utility Users Tax while
reducing the rate from 5% to 4.75%; modernize its provisions to ensure
equal treatment of taxpayers regardless of telecommunications technology
used; and eliminate a discounted tax rate paid by a small number of
commercial large users of gas, electric and water services?
MEASURE D
Shall the Palo Alto City Charter be amended to change the number of
Council Member seats from nine to seven, commencing on January 1,
2019?
Attachment A
WHEREAS, due and legal notice of the general municipal election was
given as required by law; and
WHEREAS, on the 4th day of November 2014 at 7:00 a.m., the polls were
duly and regularly opened for the general municipal election and the polls were
continuously kept open until 8:00 p.m.; and
WHEREAS, there were 36,781 registered voters eligible to vote, and
21,784 ballots were cast, for a total of 59.2% of eligible voters casting ballots in the
election; and
WHEREAS, the Registrar of Voters of Santa Clara County has conducted
a complete and official canvass of the returns of the election; and
WHEREAS, Article III, Section 4 of the Charter of the City of Palo Alto
requires the Council to act as the canvassing board to canvass the results of such
elections; and
WHEREAS, on December 8, 2014, the Council of the City of Palo Alto
met at its usual place of meeting, canvassed the returns of the special municipal
election and declared the results thereof;
NOW, THEREFORE, the Council of the City of Palo Alto does RESOLVE
as follows:
SECTION 1. The Council finds and declares that:
(a) A general municipal election was duly and regularly held on
November 4, 2014, according to the Charter of the City of Palo Alto, Resolution Number
9421, and the election laws of the State of California;
(b) The total number of registered voters in the City was 36,781, and
the total number of ballots cast at the municipal election for the purpose of electing five
council members for full terms including those votes cast upon absentee ballots was
21,784;
(c) The total number of votes given and cast at the municip al election,
including votes cast upon absentee ballots, was as follows for the candidates for City
Council for full terms:
KAREN HOLMAN 11,281 14.94 %
GREG SCHARFF 10,145 13.44 %
TOM DUBOIS 10,097 13.37 %
ERIC FILSETH 9,248 12.25 %
CORY WOLBACH 8,235 10.91 %
LYDIA KOU 8,100 10.73 %
NANCY SHEPHERD 6,724 8.90 %
A.C. JOHNSTON 5,239 6.94 %
MARK WEISS 2,171 2.88 %
JOHN KARL FREDRICH 2,046 2.71 %
SEELAM-SEA REDDY 1,270 1.68 %
WAYNE DOUGLASS 954 1.26 %
Total 75,510
(d) Karen Holman, Greg Scharff, Tom Dubois, Eric Filseth, and Cory
Wolbach, the five candidates receiving the highest number of votes for the office of
Council Member for a full four-year term, were duly and regularly elected for terms of
four years commencing January 1, 2015, to serve as Council Members of the City of
Palo Alto.
SECTION 2. The Council finds and declares that:
(a) A consolidated election with certain school districts and certain
special districts in Santa Clara County was duly and regularly held on November 4,
2014, pursuant to the Elections Code Section s 9268 and 9269, and the election laws of
the State of California for the purpose of considering Measure B.
(b) The total number of votes cast in the City at said Consolidated
Election, including votes cast upon absentee ballots, was 21,784.
(c) The total number of votes given and cast for Measure B at said
election, including votes cast upon absentee ballots, was as follows:
YES 15,475 76.28%
NO 4,812 23.72%
TOTAL 20,287
(d) The results have a majority of votes for Measure B, therefore the
Measure is approved.
SECTION 3. The Council finds and declares that:
(a) A consolidated election with certain school districts and certain
special districts in Santa Clara County was duly and regularly held on November 4,
2014, pursuant to the Elections Code Section s 9268 and 9269, and the election laws of
the State of California for the purpose of considering Measure C.
(b) The total number of votes cast in the City at said Consolidated
Election, including votes cast upon absentee ballots, was 21,784
(c) The total number of votes given and cast for Measure C at said
election, including votes cast upon absentee ballots, was as follows:
YES 16,988 85.08%
NO 2,978 14.92%
TOTAL 19,966
(d) The results have a majority of votes for the Measure C, therefore
the Measure is approved.
SECTION 4 The Council finds and declares that:
(a) A consolidated with certain school districts and certain special
districts in Santa Clara County was duly and regularly held on November 4, 2014,
pursuant to the Elections Code Sections 9268 and 9269, and the election laws of the
State of California for the purpose of considering Measure D.
(b) The total number of votes cast in the City at said Consolidated
Election, including votes cast upon absentee ballots, was 21,784.
(c) The total number of votes given and cast for Measure D at said
election, including votes cast upon absentee ballots, was as follows:
YES 10,495 53.70%
NO 9,048 46.30%
TOTAL 19,543
(d) The results have a majority of votes for the Charter Amendment for
Measure D; therefore the Charter is amended.
SECTION 5. Attached hereto as Exhibit "A" and incorporated herein by
this reference is the statement of the results as required by Section 10264 of the
California Elections Code.
INTRODUCED AND PASSED: December 8, 2014
AYES:
NOES:
ABSTENTIONS:
ABSENT:
ATTEST: APPROVED:
_____________ __________________________
City Clerk Mayor
APPROVED AS TO FORM:
_____________________________
City Attorney
Attachment B
Santa Clara County
OFFICIAL FINAL RESULTS
Cumulativ e Totals
Measure A - City of Mountain View Charter Amendmt
Y ES
NO
Completed Precinct: 38 of 38
9,657 61. 15%
6,136 38.85%
Mea sure B - City of Palo Alto TO T
YES
NO
Completed Precincts: 41 of 41
15,475 76.28%
4,812 23.72%
M easure C - City of Palo Alto UUT
YES
NO
Completed Precincts: 41 of 41
16,988 85 .08%
2,978 14 .92%
Measure D - City of Palo Alto Charter Amendment
Completed Precincts: 41 of 41
FOR THE AMENDMENT 10,495 53.70°
AGA INST THE AMENDMENT 9,048 46.30°
Measure E - City of Milpitas Cardroom Ordinance
Completed Precincts: 29 of 29
NO 9,983 75 .899
YES 3,172 24.11°r
SCC_20141104_E
Novembe r 4, 2014
CERTIFICATE OF ELECTION RESULTS
STATE OF CALIFORNIA )
) ss.
COUNTY OF SANTA CLARA )
I, Shannon Bushey, Registrar of Voters of the County of Santa Clara, State of
California, hereby declare:
1. A Gubernatorial General Election was held in the County of Santa Clara, for
the City of Palo Alto, on November 4, 2014 for the purpose of electing Five (5)
Council Members to the Governing Board.
2. The official canvass of the returns of this election was conducted by the
Office of the Registrar of Voters in accordance with the appropriate provisions of the
Elections Code of the State of California.
3. The Statement of Votes Cast, now on file in my office, shows the number of
votes for each candidate for the Governing Board of the City of Palo Alto and in each
of the precincts and that the total shown for each candidate are true and correct.
WITNESS my hand and Official Seal this 2nd day of December, 2014.
Shannon Bushey, Registrar of Voters
CERTIFICATE OF ELECTION RESULTS
STATE OF CALIFORNIA )
) ss.
COUNTY OF SANTA CLARA )
I, Shannon Bushey, Registrar of Voters of the County of Santa Clara, State of
California, hereby declare:
1. A Gubernatorial General Election was held in the County of Santa Clara, in the
City of Palo Alto, on November 4, 2014 for the purpose of submitting the following
measure to the voters:
B To provide funding that cannot be taken away by the State for general
fund infrastructure and City services such as earthquake safe fire stations;
pedestrian and bike improvements including safe routes to school, streets,
sidewalks, paths, and bridges; and maintaining parks and recreation
facilities, shall the City increase the hotel/motel tax by two percent and
update language to confirm equal treatment of traditional and online
bookings?
2. The official canvass of the returns of the election was conducted by the Office of
the Registrar of Voters in accordance with the appropriate provisions of the Elections Code
of the State of California.
3. The Statement of Votes Cast, now on file at my office, shows the whole number
of votes cast for Measure B in each of the precincts and the total shown is true and
correct.
WITNESS my hand and Official Seal this 2nd day of December, 2014.
Shannon Bushey, Registrar of Vot
CERTIFICATE OF ELECTION RESULTS
STATE OF CALIFORNIA )
) ss.
COUNTY OF SANTA CLARA )
I, Shannon Bushey, Registrar of Voters of the County of Santa Clara, State of
California, hereby declare:
1. A Gubernatorial General Election was held in the County of Santa Clara, in the
City of Palo Alto, on November 4, 2014 for the purpose of submitting the following
measure to the voters:
C To ensure continued funding for basic and essential services such as
police, fire and street maintenance and repair, shall the City of Palo Alto
maintain the telecommunications portion of the Utility Users Tax while
reducing the rate from 5% to 4.75%; modernize its provisions to ensure
equal treatment of taxpayers regardless of telecommunications technology
used; and eliminate a discounted tax rate paid by a small number of
commercial large users of gas, electric and water services?
2. The official canvass of the returns of the election was conducted by the Office of
the Registrar of Voters in accordance with the appropriate provisions of the Elections Code
of the State of California.
3. The Statement of Votes Cast, now on file at my office, shows the whole number
of votes cast for Measure C in each of the precincts and the total shown is true and
correct.
WITNESS my hand and Official Seal this 2nd day of December, 2014.
Shannon Bushey, Registrar of V
CERTIFICATE OF ELECTION RESULTS
STATE OF CALIFORNIA )
) ss.
COUNTY OF SANTA CLARA )
I, Shannon Bushey, Registrar of Voters of the County of Santa Clara, State of
California, hereby declare:
1. A Gubernatorial General Election was held in the County of Santa Clara, in the
City of Palo Alto, on November 4, 2014 for the purpose of submitting the following
measure to the voters:
D Shall the Palo Alto City Charter be amended to change the number of
Council Member seats from nine to seven, commencing on January 1,
2019?
2. The official canvass of the returns of the election was conducted by the Office of
the Registrar of Voters in accordance with the appropriate provisions of the Elections Code
of the State of California.
3. The Statement of Votes Cast, now on file at my office, shows the whole number
of votes cast for Measure D in each of the precincts and the total shown is true and
correct.
WITNESS my hand and Official Seal this 2nd day of December, 2014.
Shannon Bushey, Registrar of Vot
November 04, 2014 – Election
TRANSIENT OCCUPANCY TAX:
Ordinance No. _____
Ordinance of the Council of the City of Palo Alto Amending Chapter 2.33
of Title 2 of the Palo Alto Municipal Code Relating to the Transient
Occupancy Tax
The People of the City of Palo Alto do ordain as follows:
SECTION 1. Chapter 2.33 of the Palo Alto Municipal Code is hereby amended by
amending Chapter 2.33 as follows:
Chapter 2.33
TRANSIENT OCCUPANCY TAX
2.33.010 Definitions.
2.33.020 Tax imposed.
2.33.030 Exemptions.
2.33.040 Operator's duties.
2.33.050 Registration.
2.33.060 Reporting and remitting.
2.33.070 Penalties.
2.33.080 Failure to collect and report tax; determination of tax by supervisor of
revenue collections.
2.33.090 Appeal.
2.33.100 Records.
2.33.110 Refunds.
2.33.120 Actions to collect.
2.33.130 Violations; misdemeanor.
2.33.140 Third party rental transactions.
2.33.010 Definitions.
Except where the context otherwise requires, the definitions given in this section
govern the construction of this chapter:
(a) "Person" means any individual, firm, partnership, joint venture, association, social
club, fraternal organization, joint stock company, corporation, estate, trust, business
trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
Attachment C
(b) "Hotel" means any structure, or any portion of any structure, in the City of Palo
Alto which is occupied or intended or designed for occupancy by transients for dwelling,
lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel,
studio hotel, bachelor hotel, lodging house, morning house, apartment, house,
dormitory, public or private club, mobilehome or house trailer at a fixed location, or
other similar structure or portion thereof, even if such structure is also used for other
purposes, including residential purposes.
(c) "Occupancy" means the use or possession, or the right to the use or possession, of
any room or rooms or portion thereof in any hotel for dwelling, lodging or sleeping
purposes.
(d) "Transient" means any person who exercises occupancy or is entitled to
occupancy by reason of concession, permit, right of access, license or other agreement
for a period of thirty consecutive days or less, counting portions of calendar days as full
days. Any such person so occupying space in a hotel shall be deemed to be a transient
until the period of thirty days has expired unless there is an agreement in wr iting
between the operator and the occupant providing for a longer period of occupancy.
(e) "Rent" means the total consideration charged paid by a transient, including,
without limitation, transaction service fees and any unrefunded advance reservatio n or
other rental deposit, whether or not received, for the occupancy of space in a hotel,
whether or not received by the hotel operator, including, without limitation, transaction
service fees and any unrefunded advance reservation or other rental deposit. For
purposes of this definition, rent shall be valued in money, whether it is to be received in
money, goods, labor or otherwise, including all receipts, cash, credits and property and
services of any kind or nature, without any deduction therefrom whats oever.
(f) "Operator" means the person who is the proprietor of the hotel, whether in the
capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other
capacity. Where the operator performs his or her functions through a managing agent
of any type or character (other than an employee), the managing agent shall also be
deemed an operator for the purposes of this chapter and shall have the same duties and
liabilities as his or her principal. Compliance with the provisions of this chapter by either
the principal or the managing agent shall, however, be considered to be compliance by
both.
(g) “Rental agent” means any person other than an operator who collects rent from a
transient for the transient’s occupancy of a hotel.
(Ord. 4032 § 1, 1991: Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.020 Tax imposed.
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a
tax in the amount of twelve fourteen percent of the rent charged by the operator paid
by the transient. Said tax constitutes a debt owed by the transient to the city, which is
extinguished only by payment to the operator or to the city or to a rental agent
pursuant to section 2.33.140. The transient shall pay the tax to the operator of the
hotel at the time the rent is paid. If the rent is paid in installments, a proportionate
share of the tax shall be made with each installment. Any unpaid tax shall be due upon
the transient's ceasing occupancy in the hotel. If for any reason the tax due is not paid
to the operator of the hotel, the supervisor of revenue collections may require that such
tax shall be paid directly to the supervisor of revenue collections.
(Ord. 4983 § 1, 2007: Ord. 3704 § 1 (part), 1986: Ord. 3425 § 1, 19 83: Ord. 2928 § 1,
1976: Ord. 2567 § 1 (part), 1970)
2.33.030 Exemptions.
No tax shall be imposed upon:
(a) Any person as to whom, or any occupancy as to which, it is beyond the power of
the city to impose the tax herein provided;
(b) Any officer or employee of a foreign government who is exempt by reason of
express provision of federal law or international treaty;
(c) Any federal or state of California officer or employee on official business who shall
pay rent by warrant or check drawn on the treasury of the United States or the state of
California or provides written evidence of such official business on a form approved in
advance by the supervisor of revenue collections. Copies of the documentation for each
exemption claimed must be submitted to the supervisor of revenue collections with
each return made pursuant to Section 2.33.060.
No exemption shall be granted under this section except upon a claim therefor made
at the time rent is collected and under penalty of perjury upon a fo rm prescribed by the
supervisor of revenue collections. Additionally, a copy of such warrant or check and a
copy of such claim form shall be submitted with each return made pursuant to Section
2.33.060.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.040 Operator's duties.
Each operator shall collect the tax imposed by this ordinance to the same extent and
at the same time as the rent is collected from every transient. The amount of tax shall
be separately stated from the amount of the rent charged, and each transient shall
receive a receipt for payment from the operator. No operator of a hotel shall advertise
or state in any manner, whether directly or indirectly, that the tax or any part thereof
will be assumed or absorbed by the operator, or that it will not be added to the rent, or
that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.050 Registration.
(a) Within ten days after commencing business, each new or unregistered operator of
any hotel renting occupancy to transients shall present a valid certificate of occupancy
issued by the building official pursuant to Title 16 and apply for registration of said hotel
with the supervisor of revenue collections who will issue a "Transient Occupancy
Registration Certificate" to be at all times posted in a conspicuous place on the premises
by such registrant or any operator previously registered. The application shall require
such information as the supervisor of revenue collections deems necessary or
convenient to the collection of the tax imposed by this chapter. The supervisor of
revenue collections may require updating of application information from time to time
as he or she deems necessary or advisable. Registration under this section shall lapse
with the certificate of occupancy upon which it was issued. Said certificate shall, among
other things, state the following:
(1) The name of the operator;
(2) The address of the hotel;
(3) The date upon which the certificate was issued;
(4) "This Transient Occupancy Registration Certificate signifies that the person named
on the face hereof has fulfilled the requirements of Chapter 2.33 of the Palo Alto
Municipal Code 'Transient Occupancy Tax' by registering with the supervisor of revenue
collections for the purpose of collecting from transients the Transient Occupancy Tax
and remitting said tax to the supervisor of revenue collections. This certificate does not
authorize any person to conduct any unlawful business or to conduct any lawful
business in an unlawful manner, or to operate a hotel without strictly complying with all
local applicable laws, including but not limited to those requiring a permit from any
board, commission, department or office of this city. This certificate does not constitute
a permit and is not transferable to a different operator."
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.060 Reporting and remitting.
Each operator shall, on or before the last day of the month following the close of the
previous calendar month, or at the close of any shorter reporting period which may be
established by the supervisor of revenue collections, make a return to the supervisor of
revenue collections on forms provided by him or her of the total rents charged to
transients and the total rents paid by transients received and the amount of tax
collected for transient occupancies. If no tax was due or collected during the previous
reporting period, the operator shall file a return so stating under penalty of perjury. At
the time the return is filed, the full amount of the tax collected shall be remitted to the
supervisor of revenue collections. The supervisor of revenue collections may establish
shorter reporting periods for any certificate holder if he or she deems it necessary in
order to ensure collection of the tax, and he or she may require further information in
the return. Returns and payments are due immediately upon cessation of business for
any reason. All taxes collected by operators pursuant to this chapter shall be held in
trust for the account of the city until payment thereof is made to the supervisor of
revenue collections.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.070 Penalties.
(a) Original Delinquency. Any operator who fails to remit any tax imposed by this
chapter within the time required shall pay a penalty of ten percent of the amount of the
tax which penalty amount shall be added to the amount of the tax, for purposes of
calculating additional penalties.
(b) Continued Delinquency. Any operator who fails to remit any delinquent
remittance on or before a period of thirty days following the date on which the
remittance first became delinquent shall pay a second delinquency penalty of ten
percent of the amount of the tax including the ten percent penalty first imposed.
(c) Fraud or Misrepresentation. If the director of finance, in his or her judgment.
determines that the nonpayment of any remittance due under this ch apter is due to
intentional conduct, misrepresentation or fraud, a penalty of twenty-five percent of the
amount of the tax shall be added thereto in addition to the penalties stated in
subsections (a) and (b) of this section.
(d) Additional Penalty. In addition to the penalties imposed under subsections (a) and
(b) of this section, any operator who fails to remit any tax imposed by this chapter shall
pay a penalty of one percent per month or fraction thereof, whichever is less, on the
amount of the tax from the date on which the remittance first became delinquent until
paid.
(e) Penalties Merged with Tax. Every penalty imposed and such additional penalties
as accrue under the provisions of this section shall become a part of the tax herein
required to be paid.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.080 Failure to collect and report tax; determination of tax by supervisor of
revenue collections.
If any operator fails or refuses to collect said tax and to make, within the time
provided in this chapter, any report and remittance of said tax or any portion thereof
required by this chapter, the supervisor of revenue collections shall proceed in such
manner as he or she may deem best to obtain facts and information on which to ba se
his or her estimate of the tax due. As soon as the supervisor of revenue collections shall
procure such facts and information as he or she is able to obtain upon which to base the
assessment of any tax imposed by this chapter and payable by any operator who has
failed or refused to collect the same and to make such report and remittance, he or she
shall proceed to determine and assess against such operator the tax and penalties
provided by this chapter. In case such determination is made, the supervisor of revenue
and collections shall give a notice of the amount so assessed by sending it personally or
by depositing it in the United States mail, postage prepaid, addressed to the operator so
assessed at his or her last known place of address.
Such operator may within fourteen days after serving or mailing of such notice make
application in writing to the supervisor of revenue collections for a hearing on the
amount assessed. If application by an operator is not made within the time prescribed,
the tax and penalties, if any, determined by the supervisor of revenue collections to be
due shall become final and conclusive and immediately due and payable. If such
application is made, the supervisor of revenue collections shall give not less than ten
days' written notice in the manner prescribed herein to the operator to show cause at a
time and place fixed in said notice why said amount specified therein should not be
fixed for such tax and penalties. At such hearing, the operator may appear and offer
evidence why such specified tax and penalties should not be so fixed. After such
hearing, the supervisor of revenue collections shall determine the proper tax to be
remitted and shall thereafter give written notice to the person operator in the manner
prescribed herein of such determination and the amount of such tax and penalties. The
amount determined to be due shall be payable after twenty days of the serving or
mailing of such determination unless an appeal is taken as provided in Section 2.33.090.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.090 Appeal.
Any operator aggrieved by any decision of the supervisor of revenue and collections
with respect to the amount of such tax and penalties, if any, may appeal to the director
of finance or his or her designee by filing a notice of appeal with the city clerk within
twenty days of the serving or mailing of the determination of tax due. The director of
finance or the designee shall fix a time and place for hearing of such appeal, and give
notice in writing to such operator at his or her last known place of address. The findings
of the director of finance or the designee shall be final and conclusive and shall be
served upon the appellant in the manner prescribed above for service of notice of
hearing. Any amount found to be due shall be immediately due and payable upon the
service of notice.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.100 Records.
It shall be the duty of every operator liable for the collection and payment to the city
of any tax imposed by this chapter to keep and preserve all records as may be necessary
to determine the amount of such tax as he or she may have been liable for the
collection of and payment to the city. Said records shall be kept or made availab le at
one location within the limits of the city for a period of three years. The supervisor of
revenue collections and/or city auditor or their designee shall have the right at any and
all reasonable times, to examine and audit said records for the purpose of determining
the accuracy thereof.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.110 Refunds.
(a) Claim Required. Prior to seeking judicial relief with respect to a dispute regarding
the amount of any tax, penalty, or interest collected or received by the city under this
chapter, an aggrieved taxpayer, fee payer, operator, transient or any other person must
comply with the provisions of section 2.28.230 of this code.
(b) Operators. An operator may claim as an overpayment any tax previously paid
which was calculated on the basis of taxable consideration written off by the operator
as a bad debt in accordance with generally accepted accounting principles and claimed
as a deduction on a federal income tax return in accordance with provisions of the
Internal Revenue Code, and regulations issued pursuant thereto. The bad debt claim
may be taken as an adjustment to future taxes due the city after the operator's
procedure and forms for adjustment of bad debt have been reviewed and approved by
the supervisor of revenue collections.
(c) Transients. A transient may only request a refund of taxes under this chapter
when the transient, having paid the tax to the operator, establishes that the transient
has been unable to obtain a refund from the operator who collected the tax.
(Ord. 5078 § 3, 2010: Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.120 Actions to collect.
Any tax required to be paid by any transient under the provisions of this chapter shall
be deemed a debt owed by the transient to the city. Any such tax collected by an
operator which has not been paid to the city shall be deemed a debt owed by the
operator to the city. Any person owing money to the city under the provisions of this
chapter shall be liable to an action brought in the name of the city for the recovery of
such amount.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.130 Violations; misdemeanor.
Any operator or other person who violates any of the provisions of this chapter or who
fails or refuses to register as required herein, or to furnish any returns or other data
required by the supervisor of revenue collections, or who renders a false or fraudulent
return or claim, is guilty of a misdemeanor, and is punishable as provided in this code.
(Ord. 3704 § 1 (part), 1986: Ord. 2567 § 1 (part), 1970)
2.33.140 Third party rental transactions.
(a) Any transient who pays rent to a rental agent instead of to an operator shall, at the
time the rent is paid, pay the tax to the rental agent in the manner required by section
2.33.020. If for any reason the tax is not paid to the rental agent, it shall be paid to the
operator before the transient has ceased occupancy in the hotel or paid directly to the
supervisor of revenue collections pursuant to section 2.33.020. Any transient seeking a
refund under section 2.33.110 of taxes paid to a rental agent must establish that the
transient has been unable to obtain a refund from the rental agent who collected the
tax.
(b) Any rental agent who collects rent shall comply with all obligations of the operator
set forth in sections 2.33.040 and 2.33.100 of this chapter. The rental agent shall remit
all collected taxes to the operator before the deadline for the operator to remit the
taxes to the supervisor of revenue collections under section 2.33.060, and the rental
agent shall provide the operator with copies of all records required to be maintained by
the operator pursuant to section 2.33.100 of this chapter, including records necessary
for the operator to comply with its obligations under this chapter.
(c) If the supervisor of revenue collection determines that a rental agent has failed to
collect, remit, or report any tax, the supervisor may take any action against the rental
agent that he or she may take against an operator under sections 2.33.070 and 2.33.080
of this chapter subject to the requirements of those sections. If the supervisor assesses
unremitted taxes and penalties against the rental agent, the rental agent shall be
subject to the provisions of sections 2.33080, 2.33.090, 2.33.110, and 2.33.120 of this
chapter as if it were an operator. Nothing in this section shall prohibit the supervisor
from assessing the full amount of any unremitted taxes and penalties solely aga inst the
operator in lieu of assessing some or all of those taxes and penalties against the rental
agent.
SECTION 2. General Tax. Proceeds of the tax imposed by this Ordinance shall be
deposited in the general fund of the City and shall be available for any legal purpose.
SECTION 3. Amendment or Repeal. The City Council may repeal Chapter 2.33 of
the Palo Alto Municipal Code or amend that Chapter without a vote of the people
except that any amendment to Chapter 2.33 that increases the amount or rate of tax
due from any Person beyond the amounts and rates authorized by this Ordinance may
not take effect unless approved by a vote of the people.
SECTION 4. Severability. If any section, subsection, sentence, clause, phrase, or
portion of this Ordinance is for any reason held to be invalid or unenforceabl e by a court
of competent jurisdiction, the remaining portions of this Ordinance shall nonetheless
remain in full force and effect. The people hereby declare that they would have adopted
each section, subsection, sentence, clause, phrase, or portion of thi s Ordinance,
irrespective of the fact that any one or more sections, subsections, sentences, clauses,
phrases, or portions of this Ordinance be declared invalid or unenforceable.
SECTION 5. Effective Date. This ordinance shall be effective only if approved by a
majority of the voters and shall go into effect immediately after the vote is declared by
the City Council and the duty of service providers to collect the tax shall commence as
provided in California Public Utilities Code Section 799.
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SECTION 6. Execution. The Mayor is hereby authorized to attest to the adoption
of this Ordinance by the voters of the City by signing where indicated below.
November 04, 2014 – Election
UTILITIY USERS TAX:
Ordinance No. _____
Ordinance of the Council of the City of Palo Alto Amending
Chapter 2.35 of Title 2 of the Palo Alto Municipal Code Relating to
the Utility Users Tax
The People of the City of Palo Alto do ordain as follows:
SECTION 1. Chapter 2.35 of the Palo Alto Municipal Code is hereby amended
by amending Chapter 2.35 as follows:
Chapter 2.35
UTILITY USERS TAX
2.35.010 Short title.
2.35.020 Tax imposed.
2.35.030 Disposition of tax revenue.
2.35.040 Definitions.
2.35.050 Constitutional exemption.
2.35.060 Electricity users tax.
2.35.070 Gas users tax.
2.35.080 Water users tax.
2.35.090 Telephonecommunications users tax.
2.35.100 Tax rate for high volume service users.
2.35.110 Council authorization to suspend collection of a portion of tax for
limited periods of time.
2.35.120 Collection of tax.
2.35.130 Reporting and remitting.
2.35.140 Penalty for delinquency.
2.35.150 Records.
2.35.160 Failure to pay tax - Administrative remedy.
2.35.170 Actions to collect.
2.35.180 Administrative rules, regulations and agreements.
2.35.190 Refunds.
2.35.200 Bundling Taxable Items with Nontaxable Items.
2.35.010 Short title.
Attachment D
This chapter shall be known as the "Utility Users Tax."
(Ord. 3781 § 1 (part), 1987)
2.35.020 Tax imposed.
There is established and imposed, commencing on the effective date of the ordinance
codified in this chapter, a utility users tax at the rate set forth in this chapter.
(Ord. 3781 § 1 (part), 1987)
2.35.030 Disposition of tax revenue.
The tax imposed by this chapter is for the purpose of raising revenues for the general
governmental purposes of the city. All of the proceeds from the tax imposed by this
chapter shall be placed in the city's general fund.
(Ord. 3781 § 1 (part), 1987)
2.35.040 Definitions.
(a) Except where context otherwise requires, the definitions given in this section
govern the construction of this chapter:
(1) "City" means the city of Palo Alto.
(2) "Month" means a calendar month.
(3) "Person" means any natural person, firm, association, joint venture, joint stock
company, partnership of any kind, club, Massachusetts business or common law trust or
society, organization, corporation (foreign and domestic), business trust of any kind, or
the manager, lessee, agent, servant, officer or employee of any of them.
(4) "Service supplier" means a person required to collect and remit a tax imposed by
this chapter and includes the city's utilities department with respect to a tax imposed on
the use of gas, electricity and water and any telephone corporation with respect to the
tax imposed on the use of telephone services.
(5) "Service user" means a person required to pay a tax imposed by this chapter.
(6) "Utility tax year" means the period beginning on t he effective date of the
ordinance codified in this chapter and ending June 30, 1988, for the initial utility tax
year. Thereafter, the utility tax year shall be the twelve-month period beginning July 1st
and ending June 30th of the next succeeding calenda r year.
(7) "Telephone corporation" means the same as defined in Section 234 of the Public
Utilities Code of the state.
(Ord. 3781 § 1 (part), 1987)
2.35.050 Constitutional exemption.
Nothing in this chapter shall be construed as imposing a tax upon the city of Palo Alto
or any other person if imposition of such tax upon that person would be in violation of
the Constitution of the United States or that of the state of California or any other
statute or regulation that applies to charter cities. The City may adopt an administrative
policy to implement this provision.
(Ord. 3781 § 1 (part), 1987)
2.35.060 Electricity users tax.
(a) There is imposed a tax upon every person in the city using electricity in the city.
The tax imposed by this section shall be at the rate of five percent of the charges to a
service user made for such electricity by a service supplier, except as provided in Section
2.35.100. Said tax shall be paid by the person paying for such electricity.
(b) "Charges," as used in this section, shall include charges made for metered energy
and charges for service, including customer charges, service charges, standby charges,
charges for temporary services, demand charges, and annual and monthly charges.
(c) As used in this section, the term "using electricity" shall not be construed to mean
the storage of such electricity by a person in a battery owned o r possessed by him for
use in an automobile or other machinery or device apart from the premises upon which
the electricity was received; provided, however, that the term shall include the receiving
of such electricity for the purpose of using it in the ch arging of batteries; nor shall the
term include the mere transmission or receiving of such electricity by a governmental
agency at a point within the city for resale.
(Ord. 3781 § 1 (part), 1987)
2.35.070 Gas users tax.
(a) There is imposed a tax upon every person in the city using gas in the city which is
delivered through mains or pipes. The tax imposed by this section shall be at the rate of
five percent of the charges to a service user made for such gas by a service supplier,
except as provided in Section 2.35.100. Said tax shall be paid by the person paying for
such gas.
(b) "Charges," as used in this section, shall include charges made for metered gas and
charges for service, including customer charges, service charges, demand charges,
standby charges, charges for temporary service, and annual and monthly charges.
(c) There shall be excluded from the base on which the tax imposed in this section is
computed charges made for gas which is to be resold and delivered through mains or
pipes and charges made for gas to be used in the generation of electrical energy by a
governmental agency.
(Ord. 3781 § 1 (part), 1987)
2.35.080 Water users tax.
(a) There is imposed a tax upon every person in the city using water which is
delivered through mains or pipes in the city. The tax imposed by this section shall be at
the rate of five percent of the charges to a service user made for such water by a service
supplier, except as provided in Section 2.35.100. Said tax shall be paid by the person
paying for such water.
(b) "Charges," as used in this section, shall include charges for metered water and
charges for service, including customer charges, service charges, standby charges,
charges for temporary service, and annual and monthly charges.
(c) There shall be excluded from the base on which the tax imposed in this section is
computed charges made for water which is to be resold and delivered through mains or
pipes and charges made for water used in the generation of electrical energy by a
governmental agency.
(Ord. 3781 § 1 (part), 1987)
2.35.090 Telecommunicationsphone users tax.
(a) There is imposed a tax upon every person in the city, using intrastate telephone
communication services in the city, other than a telephone corporation. The tax
imposed by this section shall be at the rate of five 4.75 percent of the charges made to a
service user for such services by a service supplier and shall be paid by the person
paying for such services.
(b) As used in this section, the term "charges" shall not include charges for services
paid for by inserting coins in a coin-operated telephone except that where such coin-
operated services are furnished for a guaranteed amount, the amounts paid under such
guarantee plus any fixed monthly or other periodic charge shall be included in the base
for computing the amount of tax due; nor shall the term "telephone communications
services" include land mobile services or maritime mobile services as defined in Section
2.1 of Title 47 of the Code of Federal Regulations, or any amendment or replacement
thereof.
(c) The telephone users tax imposed by this section is intended to, and does, apply to
all charges billed to a telephone account having a situs in the city, irrespective of
whether a particular communication service originates and/or terminates within the
city. The situs shall be the service address, if known; otherwise the billing address.
(d) The term "telephone communication services" means refers to that service which
provides access to a telephone system and the privilege of telephonic quality
communication with substantially all persons having telephone stations which are part
of such telephone system. The term "telephone communication services" also refers to
that service which provides access to a telephone system for data and/or video to the
extent permitted by law. the transmission, conveyance, or routing of voice, data, audio,
video, or any other information or signals to a point, or b etween or among points,
whatever the technology used, including, but not limited to, traditional telephone
service, mobile telecommunications service, and broadband service (e.g., digital
subscriber line (DSL), fiber optic, coaxial cable, and wireless broadband, including Wi-Fi,
WiMAX, and Wireless MESH) to the extent not prohibited by Federal and/or State law,
now or in the future. "Telephone communication services" includes transmission,
conveyance, or routing in which computer processing applications are used to act on the
form, code or protocol of the content for purposes of transmission, conveyance or
routing without regard to whether such service is referred to as voice over internet
protocol (VoIP) services or is classified by the Federal Communications Commission as
enhanced or value added, and includes video and/or data service that is functionally
integrated with "telephone communication services."
(e) The tax imposed by this section applies to all telephone communication services
however charged or billed, including, but not limited to prepaid services, post -paid
services, 800 services (or any other toll-free numbers), or 900 services.
(f) The tax imposed by this section applies to ancillary telephone communication
services, which are those services that enable or enhance access to telephone
communication services. Ancillary telephone communication services include, but are
not limited to, charges for connection, reconnection, termination, movement, or change
of telephone communication services; detailed billing; central office and custom calling
features (including but not limited to call waiting, call forwarding, caller identification
and three-way calling); voice mail and other messaging services; directory assistance;
access and line charges; local number portability charges; text and instant messaging;
and conference calls.
(g) “Mobile telecommunication service” means commercial mobile radio service, as
defined in Section 20.3 of Title 47 of the Code of Federal Regulations and as set forth in
the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124) and the regulations
thereunder.
(h) “Place of primary use” means the street address representative of where the
customer's use of the telephone communications service primarily occurs, which must
be the residential street address or the primary business street address of the customer.
(i) “Service address” means either (1) the location of the service user’s telephone
communication equipment from which the communication originates or terminates,
regardless of where the communication is billed or paid; or (2) if the location of the
equipment is unknown (e.g., mobile telecommunication service or VoIP service), the
service address means the location of the service user's place of primary use; or (3) for
prepaid telephone communication service “service address” means the point of sale of
the services where the point of sale is within the city, or if unknown, the known address
of the service user (e.g., billing address or location associated with the service number),
which locations shall be presumed to be the place of primary use.
(j) There is a rebuttable presumption that a telephone communication service, which
is billed to a billing or service address in the city, is used, in whole or in part, within the
city's boundaries, and such service is subject to taxation under this section. There is also
a rebuttable presumption that a prepaid telephone communication service sold within
the city is primarily used, in whole or in part, within the city and is therefore subject to
taxation under this section. If the billing address of the service user is different from the
service address, the service address of the service user shall be used for purposes of
imposing the tax. As used in this section, the term "charges" shall include the value of
any other services, credits, property of every kind or nature, or other consideration
provided by the service user in exchange for the telephone communication service.
(c) Notwithstanding the provisions of subsection (a) of this section, the tax imposed
under this section shall not be imposed upon any persons for using intrastate telephone
communication services to the extent that the amounts paid for such services are
exempt from or not subject to the tax imposed under Division 2, Part 20 of the California
Revenue and Taxation Code, or the tax imposed under Section 4251 of the Internal
Revenue Code, any amendment or any replacement thereof.
(Ord. 3781 § 1 (part), 1987)
2.35.100 Tax rate for high volume service users.
(a) The tax rate imposed on electricity, gas and water users in Sections 2 .35.060,
2.35.070 and 2.35.080 respectively shall be three percent on all utility charges to a
service user exceeding the cumulative amount of $800,000.00 for water, gas and
electricity or any combination thereof during any utility tax year and shall be two
percent of the amount of utility charges exceeding the cumulative amount of
$2,400,000.00 for water, gas or electricity or any combination thereof during any utility
tax year.
(b) Commencing on July 1, 1988, and every July 1st thereafter, the direct or of finance
shall annually adjust the three percent and two percent tax rate thresholds specified in
subsection (a) of this section by the annual change in the Consumer Price Index, All
Urban Consumers, for the San Francisco-Oakland-San Jose Metropolitan Area published
by the Bureau of Labor Statistics or any replacement index published by said Bureau
("Index") for the preceding year as illustrated by the following formula:
NT = T (A) / (B)
NT = New threshold for the upcoming utility tax year
T = Current threshold
A = The Index for April preceding the upcoming utility tax year
B = The Index for the previous April.
For example, on July 1, 1988, the thresholds shall be adjusted by multiplying them by
the April, 1988, Index divided by the April, 1987, Index.
(c) Where any person can establish to the satisfaction of the director of finance that
be is a person responsible for the payment of one or more taxes under this chapter, he
may aggregate charges for gas, electricity or water or any combination thereof for
purposes of determining the application of the reduced rate pursuant to this section.
The city manager shall develop and publish written regulations for determining which
person(s) is a service user for the purposes of implementing the lower rates au thorized
by this section. Such regulations may be amended from time to time.
(Ord. 3781 § 1 (part), 1987)
2.35.110 Council authorization to suspend collection of a portion of tax for limited
periods of time.
The city council may from time to time determine to collect less than the five percent
tax imposed by Sections 2.35.060, 2.35.070, 2.35.080 and 2.35.090 from all service users
and may suspend a portion of the maximum rates by passage of an ordinance stating:
(a) The council's intention to suspend collection of a portion of said tax;
(b) The duration of the suspension, which in no event shall exceed one year;
(c) The exact portion of the tax, collection of which is being suspended.
This rate suspension shall apply to all service users across the board and shall be in
effect for one year from the effective date of said ordinance.
(Ord. 3781 § 1 (part), 1987)
2.35.120 Collection of tax.
(a) Every service supplier shall collect the amount of tax imposed by this chapter from
the service user.
(b) The tax shall be collected insofar as practicable at the same time as, and along
with, the collection of charges made in accordance with the regular billing practice of
the service supplier. Except in those cases where a service user pays the full amount of
said charges but does not pay any portion of a tax imposed by this chapter, or where a
service user has notified a service supplier that he is refusing to pay a tax imposed by
this chapter which said service supplier is required to collect, if the amo unt paid by a
service user is less than the full amount of the charge and tax which has accrued for the
billing period, a proportionate share of both the charge and tax shall be deemed to have
been paid.
(c) The duty to collect the tax from a service user shall commence thirty days after
the effective date of the ordinance codified in this chapter. If a person receives more
than one billing, one or more being for a different period than another, the duty to
collect shall arise separately for each billing period.
(Ord. 3781 § 1 (part), 1987)
2.35.130 Reporting and remitting.
Each service supplier, shall, on or before the last day of each month, make a return to
the director of finance, on forms provided by him, stating the amount of taxes billed by
the service supplier during the preceding month. At the time the return is f iled, the full
amount of the tax collected shall be remitted to the director of finance. The director of
finance may require further information in the return. Returns and remittances are due
immediately upon cessation of business for any reason.
(Ord. 3781 § 1 (part), 1987)
2.35.140 Penalty for delinquency.
(a) Taxes collected from a service user which are not remitted to the tax
administrator on or before the due dates provided in this chapter are delinquent.
(b) Penalties for delinquency in remittance of any tax collected or any deficiency in
remittance, shall attach and be paid by the person required to collect and remit at
the rate of ten percent of the total tax collected or imposed herein.
(c) The director of finance shall have power to impose additional penalties upon
persons required to collect and remit taxes under the provisions of this chapter
for fraud or negligence in reporting or remitting at the rate of ten percent of the
amount of the tax collected or as recomputed by the director of finance.
(d) Every penalty imposed under the provisions of this section shall become a part of
the tax required to be remitted.
(Ord. 3781 § 1 (part), 1987)
2.35.150 Records.
It shall be the duty of every service supplier required to collect and remit to the city
any tax imposed by this chapter to keep and preserve, for a period of three years, all
records as may be necessary to determine the amount of such tax as such service
supplier may have been required to collect and remit to the city, which records the
director of finance shall have the right to inspect at all reasonable times.
(Ord. 3781 § 1 (part), 1987)
2.35.160 Failure to pay tax - Administrative remedy.
Whenever the director of finance determines that a service user has deliberately
withheld the amount of the tax owed by him from the amounts remitted to a service
supplier, or that a service user has failed to pay the amount of the tax for a period or
four or more billing periods, or whenever the director of finance deems it in the best
interest of the city, he shall relieve the service supplier of the obligation to collect taxes
due under this chapter from certain named service users for specified billing periods.
The director of finance shall notify the service user that he has assumed resp onsibility to
collect the taxes due for the stated periods and demand payment of such taxes. The
notice shall be served on the service user by handing it to him personally or by deposit
of the notice in the United States mail, postage prepaid thereon, addressed to the
service user at the address to which billing was made by the service supplier, or, should
the service user have changed his address, to his last known address. If a service user
fails to remit the tax to the director of finance within fifteen days from the date of the
service of the notice upon him, which shall be the date of mailing if service is not
accomplished in person, a penalty of twenty-five percent of the amount of the tax set
forth in the notice shall be imposed, but not less than $5.00. The penalty shall become
part of the tax herein required to be paid.
(Ord. 3781 § 1 (part), 1987)
2.35.170 Actions to collect.
Any tax required to be paid by a service user under the provisions of this chapter shall
be a debt owed by the service user to the city. Any such tax collected from a service user
which has not been remitted to the director of finance shall be deemed a debt owed to
the city by the person required to collect and remit. Any person owing money to the city
under the provisions of this chapter shall be liable to an action brought in the name of
the city for the recovery of such amount including applicable pen alties and attorneys'
fees.
(Ord. 3781 § 1 (part), 1987)
2.35.180 Administrative rules, regulations and agreements.
The city manager has the authority to adopt rules and regulations not inconsistent
with the provisions of this chapter for the purpose of carrying out and enforcing the
payment, collection and remittance of any tax herein imposed, and the city manager
may also make administrative agreements to vary the strict requirements of this chapter
so that the collection of any tax imposed herein may be made in conformance with the
billing procedures of a particular service supplier so long as the overall results of such
agreements result in collection of the tax in conformance with the general purpose and
scope of this chapter. A copy of such rules and regulations and a copy of any such
agreement shall be on file and available for public examination in the office of the city
clerk. Failure or refusal to comply with any such rules, regulations or agreements
promulgated under this section shall be deemed a violation of this chapter.
(Ord. 3781 § 1 (part), 1987)
2.35.190 Refunds.
(a) Claim Required. Prior to seeking judicial relief with respect to a dispute regarding
whether the amount of any tax has been overpaid, paid more than once or
erroneously or illegally collected or received by the city under this chapter, an
aggrieved taxpayer, fee payer, service supplier, service user or any other person
must comply with the provisions of section 2.28.230 of this code.
(b) Service Suppliers. A service supplier may claim a refund or take as credit against
taxes collected and remitted, the amount overpaid, paid more than once, or
erroneously or illegally collected or received when it is established in a manner
prescribed by the director of finance that the service user from whom the tax has been
collected did not owe the tax; provided, however, that neither a refund nor a credit shall
be allowed unless the amount of the tax so collected has either been refunded to the
service user or credited to charges subsequently payable by the service user to the
service supplier.
(Ord. 5078 § 5, 2010: Ord. 3781 § 1 (part), 1987)
2.35.200 Bundling Taxable Items with Nontaxable Items.
If any nontaxable charges are combined with and not separately stated from taxable
service charges on the customer’s bill or invoice of a service supplier, the combined
charges are subject to tax unless the service supplier identifies, by reasonable and
verifiable standards, the portions of the combined charge s that are nontaxable and
taxable through the service supplier’s books and records kept in the regular course of
business, and in accordance with generally accepted accounting principles, and not
created and maintained for tax purposes. If the service supplier offers a combination of
taxable and non-taxable services, and the charges are separately stated, then for
taxation purposes, the values assigned the taxable and non-taxable services shall be
based on its books and records kept in the regular course of business and in accordance
with generally accepted accounting principles, and not created and maintained for tax
purposes. The service supplier has the burden of proving the proper valuation and
apportionment of taxable and non-taxable charges.
SECTION 2. General Tax. Proceeds of the tax imposed by this Ordinance
shall be deposited in the general fund of the City and shall be available for a ny legal
purpose.
SECTION 3. Amendment or Repeal. The City Council may repeal Chapter
2.35 of the Palo Alto Municipal Code or amend that Chapter without a vote of the
people except that any amendment to Chapter 2.35 that increases the amount or rate
of tax due from any Person beyond the inflation-adjusted amounts and rates authorized
by this Ordinance may not take effect unless approved by a vote of the people.
SECTION 4. Severability. If any section, subsection, sentence, clause, phrase,
or portion of this Ordinance is for any reason held to be invalid or unenforceable by a
court of competent jurisdiction, the remaining portions of this Ordinance shall
nonetheless remain in full force and effect. The people hereby declare that they would
have adopted each section, subsection, sentence, clause, phrase, or portion of this
Ordinance, irrespective of the fact that any one or more sections, subsections,
sentences, clauses, phrases, or portions of this Ordinance be dec lared invalid or
unenforceable.
SECTION 5. Effective Date. This ordinance shall be effective only if approved
by a majority of the voters and shall go into effect immediately after the vote is declared
by the City Council and the duty of service providers to collect the tax shall commence
as provided in California Public Utilities Code Section 799.
SECTION 6. Execution. The Mayor is hereby authorized to attest to the
adoption of this Ordinance by the voters of the City by signing where indicated be low.
SECTION 2. Adoption of Measure. If a majority of qualified
electors voting on such measure shall vote in favor of City of Palo Alto
Measure “___”, the amendment to Article III, Section 2 of the Charter
shall be deemed ratified and shall read as follows:
Sec. 2. Number - Term.
Commencing July 1, 1971 January 1, 2019, said council shall be
composed of nine seven members, each of whom shall be an elector
and shall have been a resident of the city of Palo Alto for at least thirty
days next preceding the final filing date for nomination papers for such
office. The members of said council shall be known as councilmen,
councilwomen, or council members and their terms of office shall be
four years, commencing on the first day of January next succeeding
their election. The terms of council members who took office on July 1,
1977, shall expire on December 31, 1981. Commencing January 1,
1992, no person shall be eligible to serve consecutively in more than
two full terms of office as a member of the council. Any partial term of
office longer than two years shall be deemed a full term. Terms of
office commenced before January 1, 1992, shall not be counted when
determining eligibility under this section.
Attachment E