On July 1, 2012, the aforementioned tax rate shall be reduced from eight percent to seven and one-half percent. The tax imposed by this section shall be at the rate of eight percent of the charges made for such services and shall be paid by the person paying for such services.
(a) There is imposed a tax on the amounts paid for any intrastate telephone services by every person in the city using such services.
Service users shall only be entitled to an exemption after filing the required information and the receipt of notification of exemption from the tax administrator. (g) This exemption shall not apply retroactively. The tax administrator shall require such information as necessary, including, but not limited to, personal identification and verified federal and state income tax returns, to qualify a service user for such exemption. (f) The tax administrator shall adopt rules and regulations not inconsistent with the provisions of this chapter to carry out any grant of exemption authorized by the city council pursuant to this section. (e) The tax administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
(d) The city council reserves the power to, by order or resolution, establish other classes of persons or classes of utility service otherwise subject to payment of a tax imposed by this chapter and provide that such classes or persons or service shall be exempt, in whole or in part, from such tax. (c) There is exempted from the tax imposed by this chapter, all service users who are veterans who have a one hundred percent disability as verified by the Veterans Administration. Department of Housing and Urban Development and applicable to the Community Development Block Grant Programs. (b) There is exempted from the tax imposed by this chapter, all service users who have an income, adjusted for family size, at or below eighty percent of the area median income as determined under the Section 8, Income Limits for Los Angeles County, as published by the U.S. (a) Nothing in this chapter shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the state, such as public schools and exempted churches and religious organizations. 2156, § 1, 2007.) 34B.3 Exemptions and procedures for exemptions. (h) “Telephone corporation,” “electrical corporation,” “gas corporation” and “water corporation” shall have the same meanings as defined in Sections 234, 218, 222 and 241, respectively, of the Public Utilities Code of the state except, “electrical corporation,” “gas corporation” and “water corporation” shall also be construed to include any municipality or franchised agency engaged in selling or supplying of electrical power, gas or water to a service user. (g) “Tax administrator” means the finance director of the city.
(f) “State” means the state of California. (e) “Service user” means a person required to pay a tax imposed by this chapter. (d) “Service supplier” means a utility company which receives taxes paid and remits same as imposed by this chapter. (c) “Person” means any domestic or foreign corporation, firm, association, syndicate joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society or individuals. (a) “City” means the city of South Pasadena. The following words and phrases whenever used in this chapter shall be construed as defined in this section. In order to meet the financial concerns of the city and to pay for its usual and current expenses in each fiscal year hereafter, a utility tax, as follows, is imposed. 34B.3 Exemptions and procedures for exemptions.ģ4B.12 Additional powers and duties of tax administrator.