This is an archive of a past election.
See http://www.smartvoter.org/ca/sm/ for current information.
LWV League of Women Voters of California Education Fund If you appreciate our service to voters, please consider helping us with a donation.
Smart Voter
San Mateo County, CA November 5, 2013 Election
Measure V
Utility Tax
City of Pacifica

Majority Approval Required

Fail: 2,575 / 34.1% Yes votes ...... 4,970 / 65.9% No votes

See Also: Index of all Measures

Results as of Jan 15 5:15pm, 100.0% of Precincts Reporting (28/28)
25.4% Voter Turnout (91,335/359,535)
Information shown below: Impartial Analysis | Arguments | Full Text

Without raising the current 6.5% rate, and to fund fire protection; emergency services; police protection; Meals on Wheels and other senior citizen services; street, sidewalk and pothole repair; and other essential services, shall an ordinance be adopted to amend the City of Pacifica's Utility Users Tax adding telecommunications services, requiring equal treatment regardless of technology used, maintaining senior exemptions and adding independent citizens oversight, with all funds staying in Pacifica and no funds for Sacramento?

Impartial Analysis
State law authorizes the City Council of the City of Pacifica to levy a Utility Users' Tax ("UUT") on the users of utilities in the City if the ordinance proposing the tax is approved by a two-thirds vote of all members of the City Council and the tax is approved by a majority vote of the City's voters. On July 8, 2013, the City Council by unanimous vote approved an ordinance to amend the Pacifica Municipal Code to establish a UUT on telecommunications services in the City for a period of eight years to raise revenue for general City purposes. The City Council also directed that this Measure V be placed on the ballot for majority voter approval. Pursuant to Chapter 3.11 of the Pacifica Municipal Code, City residents and businesses currently pay a utility users' tax on electricity and gas services (the "Existing UUT"). The tax rate for the Existing UUT is 6.5% of the amount charged for each of these services. As proposed by Measure V, the UUT on telecommunications services will include the following tax rate, exemption and cap on certain users: 6.5% tax rate; an exemption for senior citizens (residential service users who have reached the age of 62); and a $500 cap for business service users. These provisions are the same as are set forth currently in the Existing UUT. Measure V also includes an annual audit and public report requirement and provides for the appointment of a Citizen Oversight Committee to ensure that the tax is being collected and remitted properly and that the revenue raised is spent in accordance with law. Except where precluded by federal law, the proposed measure would apply to all types of telecommunication, video communication, text messaging, and paging services in addition to the telephone, cellular telephone and voice over internet protocol ("VOIP") services. Measure V would not apply to cable, internet access, internet content, or digital downloads of games, ringtones, music, and books. If adopted, Measure V would automatically expire eight years after becoming operative. Measure V cannot be extended, nor can the tax rate be increased, without voter approval. Measure V is considered a general tax under state law. The revenues received from the tax will be placed in the City's general fund and may be used in any manner authorized by law and as directed by the City Council. All monies collected could be used by the City to pay for general City operations and programs such as fire and police services, street and sidewalk maintenance, and support for senior citizen services (such as Meals on Wheels). A yes vote on Measure V would impose a utility users' tax on telecommunications services in Pacifica at a rate of 6.5%. Collection of the new tax would commence approximately 30 days following certification of the election results. A no vote on Measure V would reject the proposed tax. This measure requires a simple majority vote ( i.e. 50 percent plus one) to pass. /s/ Michelle Marchetta Kenyon City Attorney City of Pacifica

 
This election is archived. Any links to sources outside of Smart Voter may no longer be active. No further links will be added to this page.
Links to sources outside of Smart Voter are provided for information only and do not imply endorsement.

Arguments For Measure V Arguments Against Measure V
Vote Yes on Measure V to protect police and fire services, 911 emergency response, and keep our neighborhoods, schools, parks and beaches safe. These services are part of what makes Pacifica a safe and desirable place to live. To ensure Measure V will benefit Pacifica, all funds will stay in our community--the state cannot take away a single penny. Citizen oversight and annual audits ensure all funds are used appropriately to protect important city services for local residents. Sacramento has taken $26 million away from Pacifica since 1997. These "takebacks" have harmed the city's ability to maintain the public safety and health services that Pacificans depend on. We can't rely on the state to protect the services that make Pacifica one of the 100 safest cities in the United States--that is why Measure V is essential. Measure V will update our city's existing UUT to add telecommunications services-- without increasing the current rate. Measure V will provide locally-controlled funding for critical services, including:
  • Fire protection and 911 emergency response
  • Police protection
  • Senior citizen support, including Meals on Wheels
  • Street and sidewalk maintenance, including pothole repair
  • Food and shelter assistance for struggling residents Measure V continues the existing exemption for senior citizens. Measure V includes strict fiscal accountability provisions.
  • All funds will stay in Pacifica and cannot be taken away by the state
  • Measure V expires in 8 years and cannot be extended, increased or changed without voter approval
  • Independent citizens' oversight, mandatory third-party audits and yearly reports to the community are required to ensure funds are spent on priority city services Please join Pacifica community leaders, business owners and senior citizens to protect the vital services that keep our residents safe and healthy--vote Yes on V. /s/ Linda L. Jonas August 6, 2013 38 year Resident of Pacifica /s/ Dave Bertini August 6, 2013 Former Pacifica Police Captain /s/ Bruce M Banco August 12, 2013 Chair - Pacifica Financing City Services Task Force /s/ Allan Hale August 14, 2013 Retired 52 year Pacifica resident /s/ Suzan Getchell-Wallace August 13. 2013 Business Owner

Rebuttal to Arguments For
Don't be deceived - THIS IS A 60% TAX INCREASE

  • Pacifica has a balanced budget, a $1.4 million surplus, and enough money to pay for consultants, conduct voter surveys, send us campaign mailers and call a costly special election
  • Growing our tax base, not new taxes, is a better way to meet revenue needs
  • Don't overlook all the tax overrides we already pay on our property tax bills
  • This tax hits just residents and exempts visitors and is unfair
  • $500 yearly cap for businesses. No cap for residents.
  • Exempting based solely on age while the truly needy are forced to pay is unjust
  • Seniors - you are not automatically exempted - You have to submit paperwork to apply
  • This is a new tax on an essential safety services - your phones
  • None of the proposed revenue is guaranteed to go for any of the lovely programs that Pacifica cites as it's reason for raising our taxes
  • The supposed independent oversight committee's only real job would be to watch tax monies disappear into the City's General Fund. Council will spend the money as it chooses
  • The eight year duration of this tax is too long. Then they'll want it extended forever. There's no temporary tax
  • Pacifica will never make overdue economies as long as it thinks the voters can be fooled into taxing ourselves more VOTE NO ON MEASURE V. THE FLAWED TAX AT THE WRONG TIME. /s/ Thomas Clifford August 24, 2013 Co-Chair, Pacficans Against Higher Utility Taxes /s/ Karen Rosenstein August 24, 2013 Business Owner /s/ William "Leo" Leon August 24, 2013 Concerned Citizen /s/ Mary Catherine Neff August 24, 2013 Retired teacher /s/ Barbara Ash August 24, 2013 Bus. Owner
Here we go again - another tax increase on the ballot, this one unnecessary and unfair.

We already pay extra taxes approved for the county, schools, city, community colleges, and the state. Is this where and how you'd choose to raise your taxes? What about our schools?

Pacifica's Government always wants more more threatening us unless we approve taxes. Pacifica's budget surplus is $1.4 million. The state is no longer taking it's money. Raising property values means more than local revenue.

The City Council spent almost $60,000 on a costly special election, expensive campaign mailers promoting the new tax, and another outside consultant. That could have funded a needed economic development coordinator.

We still pay what Pacifica's web site describes as "excellent" and "generous" compensation. Eighty-six employees and some retirees get over $100,000 a year. Instead of adjusting compensation to match our tax base, Pacifica borrowed to pay it's pension shortfall.

  • Many Pacificans are at the poverty level but are not exempt under Measure V. Others are exempt based on age, not ability to pay. This 60% tax increase hurts the single parents, unemployed, large families and disabled veterans among us.

  • Only residents, not visitors, would pay this tax.

  • Businesses are favored with a $500 annual cap. There is no cap for residents.

  • This tax revenue would go into the General Fund and be spent on salaries. No programs are protected. Pacifica has overpromised what this tax can deliver.

  • Do you really think this would be a "temporary tax?"

Pacifica operates too much in secret, withholding information from the public. It hires too many outside consultants. City Council subcommittees make the important decisions behind closed doors. Has it earned your trust in higher taxes?

Join us, your neighbors of all political stripes, in voting NO on unfair, unnecessary Measure V.

/s/ Thomas Clifford Co-Chair, P.A.H.U.T.

/s/ William "Leo" Leon Concerned Citizen

/s/ Mary Catherine Neff Retired Teacher

/s/ Barbara Ash Bus. Owner

/s/ Karen Rosenstein Business Owner

Rebuttal to Arguments Against
The argument against Measure V is simply not true. We are Pacifica residents who reviewed the city budget. We care about preserving fire and police protection, senior citizen services, street repair and the future of Pacifica. We know the facts and are voting Yes on V. Pacifica needs Measure V . There is no $1.4 million budget surplus. Pacifica has balanced its budget by freezing employee salaries, cutting pensions and benefits and laying off 33% of its staff. The independent Financing City Services Task Force, comprising a diverse group of Pacifica residents, carefully studied the city budget and found there was no "fat" to cut. The group recommended Measure V to protect community services. Measure V is necessary now to avoid cuts to critical city services threatened by new, imminent state takebacks. Get the facts at http://www.CityofPacifica.org. Measure V is the result of a transparent, public process, including two city council meetings and a public hearing that opponents attended on July 8, 2013. At this meeting, one of the authors of the opposing argument made an official public comment that it was "clear the city needs the money." Measure V is fiscally responsible and seniors are eligible for an exemption. Measure V would add less than $6 to an average phone bill , and requires independent citizens' oversight, mandatory audits and yearly reports. Measure V isn't permanent. It expires in 8 years and cannot be extended without voter approval. Pacificans deserve a vibrant, safe and desirable community. Vote Yes on V. http://www.SupportPacificasFuture.org /s/ Eric Ruchames August 25, 2013 Retired Police Sergeant /s/ Kalimah Salahuddin August 25, 2013 Former Pacifica Resource Ctr Client /s/ Susan Vaterlaus August 26, 2013 Planning Commissioner /s/ Joseph Kell August 26, 2013 Member, Financing City Services Task Force

Full Text of Measure V
AN ORDINANCE OF THE CITY OF PACIFICA, CALIFORNIA, AMENDING THE PACIFICA MUNICIPAL CODE TO ADD CHAPTER 3-11A IMPOSING A UTILITY USERS' TAX ON TELECOMMUNICATIONS SERVICES WHEREAS , the City is experiencing an existing and immediate funding crisis, which is the result of factors largely outside of its control, including national economic trends, decreases in revenue from existing taxes and fees, increases in charges by the County of San Mateo, and unpredictable State takeaways of local revenue; and WHEREAS , the City has taken significant steps to reduce its operational costs including: cutting service positions, negotiating salary reductions with all staff members, reducing pensions and benefits, and implementing cost saving and efficiencies by consolidating services and eliminating unnecessary overhead; and WHEREAS , because of changes in State law, particularly the approval of Propositions 62 and 218, the City has very few means available for increasing General Fund revenue; and WHEREAS , if staff and service levels are further reduced, the health, safety, and welfare of the residents of Pacifica will be endangered, public safety standards will degrade, crime and violence will increase, public facilities and property will not be properly maintained, the community will not have adequate and safe recreational opportunities, and businesses and families will be discouraged from moving to, or remaining in, Pacifica; and WHEREAS , because of that threat to the public health, safety, and welfare, an emergency exists in the City, as the term "emergency" is used in Article XIIIC, section 2(b) of the California Constitution ; and WHEREAS , the City must immediately address that emergency by ensuring that the City has the resources necessary to preserve the public health, safety, and welfare; and WHEREAS , the identified emergency necessitates that the City Council submit an essential City services temporary funding measure in the form of a eight (8) year, six and one-half percent (6.5%) utility users' tax on telecommunications services, to the voters of Pacifica at the November 5, 2013 election, even though such an election would not be consolidated with a general election for a member of the City Council; and WHEREAS , Article XIIIC, section 2(b) of the California Constitution permits the City, in an emergency situation declared by a unanimous vote of the City Council to seek voter approval for a general tax at an election that is not consolidated with an election for a member of the City Council. NOW, THEREFORE , the People of the City of Pacifica do hereby ordain as follows: Section 1 : Amendment of Municipal Code . Chapter 11A is hereby added to Title 3 of the Pacifica Municipal Code to read in its entirety as follows: "Chapter 11A TELECOMMUNICATIONS USERS' TAX Sec. 3-11A.01 Short Title. Sec. 3-11A.02 Authority and Purpose. Sec. 3-11A.03 Definitions. Sec. 3-11A.04 Telecommunications Users' Tax. Sec. 3-11A.05 Exemptions. Sec. 3-11A.06 Bundling Taxable Items with Non- taxable Items. Sec. 3-11A.07 Substantial Nexus/Minimum Contacts. Sec. 3-11A.08 Maximum Tax Liability for Telecommunications Usage. Sec. 3-11A.09 Duty to Collect--Procedures. Sec. 3-11A.10 Collection Penalties--Service Suppliers. Sec. 3-11A.11 Actions to Collect. Sec. 3-11A.12 Deficiency Determination and Assessment--Tax Application Errors. Sec. 3-11A.13 Administrative Remedy--Non-Paying Service Users. Sec. 3-11A.14 Additional Powers and Duties of Tax Administrator. Sec. 3-11A.15 Records. Sec. 3-11A.16 Refunds. Sec. 3-11A.17 Appeals. Sec. 3-11A.18 No Injunction/Writ of Mandate. Sec. 3-11A.19 Remedies Cumulative. Sec. 3-11A.20 Notice of Changes to this Chapter. Sec. 3-11A.21 Effect of State and Federal Reference/ Authorization. Sec. 3-11A.22 Annual Audit and Public Report. Sec. 3-11A.23 Citizens Oversight Committee. Sec. 3-11A.24 Violations; Penalties. Sec. 3-11A.25 Jurisdiction of the State Public Utilities Commission. Sec. 3-11A.26 Termination Date. Sec. 3-11A.01 Short title. This chapter shall be known as the "Telecommunication Users' Tax Law" of the City of Pacifica. Sec. 3-11.02 Authority and Purpose. This chapter is adopted pursuant to the provisions of Section 37100.5 of the Government Code of the State for the purpose of providing general municipal revenues to be used for general municipal purposes. Sec. 3-11A.03 Definitions. For the purposes of this chapter, unless otherwise apparent from the context, certain words and phrases used in this chapter shall have the meanings set forth in this Section. (a) "Ancillary telecommunication services" means services that are associated with or incidental to the provision, use, or enjoyment of telecommunications services, including but not limited to the following services:
1. "Conference bridging service" means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging service does not include the telecommunications services used to reach the conference bridge. Measure V 2 Compiled by the Pacifica City Clerk Ms. Kathy O'Connell City of Pacifica
2. "Detailed telecommunications billing service" means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.
3. "Directory assistance" means an ancillary service of providing telephone number information, and/or address information.
4. "Vertical service" means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.
5. "Voicemail service" means an ancillary service that enables the customer to store, send or receive recorded messages. Voicemail service does not include any vertical services that the customer may be required to have in order to utilize the voicemail service. (b) "Billing address" means the mailing address of the service user where the service supplier submits invoices or bills for payment by the customer. (c) "Business service use" shall have the meaning ascribed thereto by Section 3-11.04(j) in Chapter 11 of this title. (d) "City" means the City of Pacifica. (e) "Due date" means the date specified in Section 3-11A.04(F) of this chapter that the Tax Administrator must receive the tax collected on telecommunications imposed by this chapter. (f) "Mobile telecommunications service" has the meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C.A. Section 124) and the regulations thereunder. (g) "Month" means a calendar month. (h) "Paging service" means a "telecommunications service" that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds. (i) "Person" means, without limitation, any natural individual, firm, trust, common law trust, estate, partnership of any kind, association, syndicate, club, joint stock company, joint venture, limited liability company, corporation (including foreign, domestic, and non-profit), municipal district or municipal corporation (other than the City) cooperative, receiver, trustee, guardian, or other representative appointed by order of any court. (j) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. (k) "Post-paid telecommunication service" means the telecommunication service obtained by making a payment on a communication-by-communication basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a service number which is not associated with the origination or termination of the telecommunication service. (l) "Prepaid telecommunication service" means the right to access telecommunication services, which must be paid for in advance and which enables the origination of communications using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. (m) "Private telecommunication service" means a telecommunication service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. A communications channel is a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points (i.e., the location where the customer either inputs or receives the communications). (n) "Service address" means either:
1. The location of the service user's telecommunication equipment from which the telecommunication originates or terminates, regardless of where the telecommunication is billed or paid; or,
2. If the location in subsection (1) of this definition is unknown (e.g., mobile telecommunications service or VoIP service), the service address means the location of the service user's place of primary use.
3. For prepaid telecommunications service, "service address" means the location associated with the service number. (o) "Service supplier" means any entity or person, including the City, that provides telecommunication service to a user of such service within the City. (p) "Service user" means a person required to pay a tax imposed under the provisions of this chapter. (q) "State" means the State of California. (r) "Streamlined Sales and Use Tax Agreement" means the multi-state agreement commonly known and referred to as the Streamlined Sales and Use Tax Agreement, as it is amended from time to time. (s) "Tax Administrator" means an employee of the City of Pacifica designated by the City Manager. (t) "Telecommunications service" means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used. The term "telecommunications services" includes such 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 services are referred to 3 Compiled by the Pacifica City Clerk Ms. Kathy O'Connell City of Pacifica as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/ or data services that are functionally integrated with "telecommunication services." "Telecommunications services" include, but are not limited to the following services, regardless of the manner or basis on which such services are calculated or billed: ancillary telecommunication services; intrastate, interstate, and international telecommunication services; mobile telecommunications service; prepaid telecommunication service; post- paid telecommunication service; private telecommunication service; paging service; 800 service (or any other toll-free numbers designated by the Federal Communications Commission); 900 service (or any other similar numbers designated by the Federal Communications Commission for services whereby subscribers who call in to pre-recorded or live service). For the purposes of applying this chapter, "telecommunications services" shall include both "telecommunications services" and "ancillary telecommunication services." (u) "Telecommunications users' tax" means the tax imposed by Section 3-11A.04 of this chapter. (v) "VOIP (Voice Over Internet Protocol)" means the digital process of making and receiving real-time voice transmissions over any Internet Protocol network. (w) "800 service" means a "telecommunications service" that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name "800", "855", "866", "877", and "888" toll-free calling, and any subsequent numbers designated by the Federal Communications Commission. (x) "900 service" means an inbound toll "telecommunications service" purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. "900 service" does not include the charge for collection services provided by the seller of the "telecommunications services" to the subscriber, or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name "900" service, and any subsequent numbers designated by the Federal Communications Commission. Sec. 3-11A.04 Telecommunications users' tax. A. There is hereby imposed a tax upon every person in the City using telecommunications. The tax imposed by this section shall be at the rate of six and one-half percent (6.5%) of the charges made for such services and shall be collected from the service user by the telecommunications services supplier or its billing agent. There is a rebuttable presumption that telecommunications services, which are billed to a billing or service address in the City, are used, in whole or in part, within the City's boundaries, and such services are subject to taxation under this chapter. 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 telecommunications services. B. "Mobile Telecommunications Service" shall be sourced in accordance with the sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C.A. Section 124) or any successor statute. The Tax Administrator may issue and disseminate to telecommunications service suppliers, which are subject to the tax collection requirements of this chapter, sourcing rules for the taxation of other telecommunications services, including but not limited to post-paid telecommunications services, prepaid telecommunications services, and private telecommunications services, provided that such rules are based upon custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation (e.g., Streamlined Sales and Use Tax Agreement). C. Upon request from a telecommunications service supplier, the Tax Administrator may issue and disseminate to telecommunications service suppliers which are subject to the tax collection requirements of this chapter an administrative ruling identifying those telecommunications services, or charges therefor, that are subject to or not subject to the tax of subsection A of this section. D. As used in this section, the term "telecommunications services" shall include, but is not limited to, charges for connection, reconnection, termination, movement, or change of telecommunication services; late payment fees; detailed billing; central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three- way calling); voicemail and other messaging services; directory assistance; access and line charges; universal service charges; regulatory, administrative and other cost recovery charges; local number portability charges; and text and instant messaging. "Telecommunication services" shall not include digital downloads that are not "ancillary telecommunication services," such as music, ring tones, games, and similar digital products. E. To prevent actual multi-jurisdictional taxation of telecommunications services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user has previously paid the same tax in another state or city on such communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the City under this section. F. The tax on telecommunication services imposed by this section shall be collected from the service user by the service supplier. The amount of tax collected in one (1) month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the 20th day of the following month. G. Proceeds of the tax imposed by this section shall be deposited in the general fund of the City and be available for any legal purpose. H. Any unexpended proceeds raised by the City pursuant to this section may be left in the general fund and used in succeeding years for any legal purpose. 8 Compiled by the Pacifica City Clerk Ms. Kathy O'Connell City of Pacifica Council, may issue an administrative subpoena to compel a person to deliver, to the Tax Administrator, copies of all records deemed necessary by the Tax Administrator to establish compliance with this chapter, including the delivery of records in a common electronic format on readily available media if such records are kept electronically by the person in the usual and ordinary course of business. As an alternative to delivering the subpoenaed records to the Tax Administrator on or before the due date provided in the administrative subpoena, such person may provide access to such records outside the City on or before the due date, provided that such person shall reimburse the City for all reasonable travel expenses incurred by the City to inspect those records, including travel, lodging, meals, and other similar expenses, but excluding the normal salary or hourly wages of those persons designated by the City to conduct the inspection. C. The Tax Administrator is authorized to execute a nondisclosure agreement approved by the City Attorney to protect the confidentiality of customer information pursuant to California Revenue and Tax Code Sections 7284.6 and 7284.7. D. If a service supplier uses a billing agent or billing aggregator to bill, collect, and/or remit the tax, the service supplier shall: (1) provide to the Tax Administrator the name, address and telephone number of each billing agent and billing aggregator currently authorized by the service supplier to bill, collect, and/or remit the tax to the City; and (2) upon request of the Tax Administrator, deliver, or effect the delivery of, any information or records in the possession of such billing agent or billing aggregator that, in the opinion of the Tax Administrator, is necessary to verify the proper application, calculation, collection and/or remittance of such tax to the City. E. If any person subject to record- keeping under this section unreasonably denies the Tax Administrator access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, then the Tax Administrator may impose a penalty of five hundred dollars ($500.00) on such person for each day following: (1) the initial date that the person refuses to provide such access; or (2) the due date for production of records as set forth in the administrative subpoena. This penalty shall be in addition to any other penalty imposed under this chapter. Sec. 3-11A.16 Refunds. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter from a person or service supplier, it may be refunded as provided in this section as follows: A. Written Claim for Refund . Any person seeking a refund of over-payment of taxes, interest or penalties imposed by this chapter and collected by the City must file a claim with the City Clerk pursuant to Chapter 3-16 of this Code. B. Refunds to Service Suppliers . A service supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established that the person from whom the tax has been collected was not a service user. C. Refunds to Service Users . Any service user may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection A of this section, but only when the service user having paid the tax to the service supplier establishes to the satisfaction of the Tax Administrator that the service user has been unable to obtain a refund from the service supplier who collected the tax. D. Proof Required . No person shall be entitled to a refund or a credit pursuant to this section unless it first clearly establishes, to the satisfaction of the Tax Administrator, the right to the credit by written records showing entitlement thereto. Under no circumstances shall an overpayment taken as a credit against an underpayment pursuant to this subsection qualify a service supplier for a refund to which it would not otherwise be entitled under the one (1) year written claim requirement of Chapter 3-16. Sec. 3-11A.17 Appeals. A. Any person directly aggrieved by a decision of the Tax Administrator may appeal that decision in accordance with the procedure set forth in this section. A "decision" of the Tax Administrator includes any decision, determination, assessment, or administrative ruling made pursuant to this chapter. This section does not apply to a decision relating to a refund pursuant to Section 3-11A.16. Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers. B. The City Manager shall select a hearing officer to hear all appeals filed pursuant to this section. A written notice of appeal shall be filed with the City Clerk, or his or her designee, within fourteen (14) days of the decision being appealed. C. Upon receipt of the notice of appeal, the City Clerk, or his or her designee, shall schedule a hearing before a hearing officer selected by the City Manager within thirty (30) days from the receipt of the appeal. The appealing party shall be served with written notice of the time and place of the hearing at least five (5) calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent of the parties and the hearing officer. D. Upon the conclusion of the hearing, the hearing officer shall consider any relevant evidence presented at the hearing and shall issue a written determination upholding, modifying or reversing the decision from which the appeal is taken. The hearing officer's determination shall be given within thirty (30) days after the conclusion of the hearing and shall state the reasons therefor. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within ninety (90) days from the date of the decision. E. All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing. Sec. 3-11A.18 No Injunction/Writ of Mandate. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this City or against any 10 Compiled by the Pacifica City Clerk Ms. Kathy O'Connell City of Pacifica (4) The collection of the tax imposed by this Ordinance, even if the City had, for some period of time, failed to collect the tax. Section 5 : Publication . The City Clerk of the City of Pacifica is hereby directed to cause the following summary of the ordinance to be published in a newspaper of general circulation, published and circulated in the City of Pacifica: Contingent upon majority voter approval, this ordinance adopts a six and one-half percent (6.5%) utility users' tax on telecommunications services within the City of Pacifica. The tax shall terminate automatically upon the eight anniversary of the City beginning to collect it, unless extended by the voters. 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. PASSED AND ADOPTED this _____ day of November, 2013, by the following vote: AYES: NOES: ABSTAIN: ABSENT: ___________________________________ Len Stone, Mayor ATTEST:


San Mateo Home Page || Statewide Links || About Smart Voter || Feedback
Created: January 15, 2014 17:15 PST
Smart Voter <http://www.smartvoter.org/>
Copyright © League of Women Voters of California Education Fund   http://cavotes.org
The League of Women Voters neither supports nor opposes candidates for public office or political parties.