SEC. 8-072. TELECOMMUNICATION USER TAX:
1. There is hereby imposed a tax upon every person, other than a telephone corporation, in the City using intrastate, interstate, and international telecommunication services, including cellular telephone services, teletypewriter or facsimile exchange services, and other telecommunication services that gain access to the public switched network by means of various technologies, in the City. Interstate calls shall be deemed to include calls to the District of Columbia . The tax imposed by this Section shall be at the rate of eight percent (8%) for the period through June 30, 2004, inclusive, seven and three-quarter percent (7 3/4%) for the period July 1, 2004, through June 30, 2005, inclusive; seven percent (7%) for the period July 1, 2005, through June 30, 2006, inclusive; and six percent (6%) for the period July 1, 2006, thereafter of the charges made for such services, and shall be paid by the person paying such services. “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 telecommunication services.
2. As used in this Section, the term "charges" shall not include charges for services paid for by inserting coins in coin-operated telephones except that where such coin-operated telephone service is furnished for a guaranteed amount, the amount 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 "telecommunication services" include land mobile service or maritime mobile services which are not interconnected with the public switched network.
3. The tax imposed in this Section shall be collected from the service user by the person providing the telecommunication services. The amount of tax collected in one month shall be remitted to the Director of Finance on or before the 28th day of the following month.
4. Notwithstanding the provisions of Subsection 1 of this Section, the tax imposed under this section shall not be imposed upon any person for using telecommunication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of title 26 of the United States Code, as said section exists on August 1, 1969, and the regulations thereunder, except for the following charges, which shall be included in the calculation of the tax under this section:
(a) Charges to a service user by a hotel or motel for telecommunication services used in the City when such charges are incidental to the right of occupancy in such hotel or motel. Collection of the tax shall be the responsibility of the hotel or motel; and
(b) Charges to a service user in the City by a telecommunication service provider, including, but not limited to, an alternative or nontraditional telephone service provider, a private communication service provider, or a competitive access provider, for providing (1) telecommunication services used in the City and/or (2) access to telephone toll service of an interexchange carrier.
5. Upon proof by any taxpayer of payment of a tax paid in another state on the same services and paid pursuant to this section, that taxpayer shall be eligible for a tax credit in the amount previously paid to the other jurisdiction.
(Amended by Ordinance 016-04 C.S. – Effective September 16, 2004 ) (Amended by Ordinance 015-02 C.S. – Effective April 25, 2002 ) (Amended by Ordinance 012-95C.S. — Effective January 26, 1995) (Amended by Ordinance 025-93C.S. — Effective September 15, 1993) (Amended by Ordinance 012-91C.S. — Effective March 28, 1991) (Amended by Ordinance 038-90C.S.— Effective August 1, 1990) (Amended by Ordinance 031-89C.S. — Effective June 22, 1989) (Amended by Ordinance 2570C.S. — Effective Nov. 1, 1974)
SEC. 8-073. ELECTRICITY USER TAX:
1. There is hereby imposed a tax upon every person in the City of Stockton , other than an electrical corporation or a gas corporation, using electrical energy in the City. The tax imposed by this Section shall be at the rate of The tax imposed by this Section shall be at the rate of eight percent (8%) for the period through June 30, 2004, inclusive, seven and three-quarter percent (7 3/4%) for the period July 1, 2004, through June 30, 2005, inclusive; seven percent (7%) for the period July 1, 2005, through June 30, 2006, inclusive; and six percent (6%) for the period July 1, 2006, thereafter of the charges made for such energy, including minimum charges for the service, and shall be paid by the person for such energy.
2. As used in this Section, the term "using electrical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by that person for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided, however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries, nor shall the term be construed to mean receiving of such energy by an electrical corporation or a governmental agency at a point within the City for resale to service users, or the use of such energy in the production or distribution of water by a water corporation or a governmental agency.
3. The tax imposed in this Section shall be collected from the service user by the person supplying such electrical energy. The amount of tax collected in one (1) month shall be remitted to the Director of Finance on or before the 28th day of the following month.
(Amended by Ordinance 016-04 C.S. – Effective September 16, 2004 ) (Amended by Ordinance 015-02 C.S. – Effective April 25, 2002 ) (Amended by Ordinance 012-91C.S. — Effective March 28, 1991) (Amended by Ordinance 038-90C.S. — Effective August 1, 1990 (Amended by Ordinance 2570C.S. — Effective Nov. 1, 1974 )
SEC. 8-074. GAS USER TAX:
1. There is hereby imposed a tax upon every person in the City of Stockton , other than a gas corporation, using in the City gas which is delivered through mains or pipes. The tax imposed by this Section shall be at the rate of The tax imposed by this Section shall be at the rate of eight percent (8%) for the period through June 30, 2004, inclusive, seven and three-quarter percent (7 3/4%) for the period July 1, 2004, through June 30, 2005, inclusive; seven percent (7%) for the period July 1, 2005, through June 30, 2006, inclusive; and six percent (6%) for the period July 1, 2006, thereafter of the charges made for such gas, including minimum charges for service, and shall be paid by the person paying for such gas. 2. As used in this Section, the term "charges" shall not include charges made for gas used in the generation of electrical energy by an electrical corporation or a governmental agency or charges for gas used in the production or distribution of water by a water corporation or a governmental agency.
3. As used in this Section, the term "using gas" shall not be construed to mean the receiving of such gas by a gas corporation or governmental agency at a point within the City for resale to service users.
4. The tax imposed in this Section shall be collected from the service user by the person selling the gas. The amount of tax collected in one (1) month shall be remitted to the Director of Finance on or before the 28th day of the following month.
(Amended by Ordinance 016-04 C.S. – Effective September 16, 2004 ) (Amended by Ordinance 015-02 C.S. – Effective April 25, 2002 ) (Amended by Ordinance 012-91C.S. — Effective March 28, 1991) (Amended by Ordinance 038-90C.S. — Effective August 1, 1990) (Amended by Ordinance 2570C.S. — Effective Nov. 1, 1974)
SEC. 8-075. WATER USER TAX:
1. There is hereby imposed a tax upon every person in the City of Stockton using in the City water which is delivered through mains or pipes. The tax imposed by this Section shall be at the rate of The tax imposed by this Section shall be at the rate of eight percent (8%) for the period through June 30, 2004, inclusive, seven and three-quarter percent (7 3/4%) for the period July 1, 2004, through June 30, 2005, inclusive; seven percent (7%) for the period July 1, 2005, through June 30, 2006, inclusive; and six percent (6%) for the period July 1, 2006, thereafter of the charges made for such water, including minimum charges service, and shall be paid by the person paying for such water. “Charges” as used in this Section shall include charges for (a) metered quantities of water; (b) service or minimum charges; and (c) private fire protection services.
2. 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 by a municipal water department, public utility or a County or municipal water district for water used and consumed by such department, utility or district in the conduct of the business of such department, utility or district.
3. The tax imposed in this Section shall be collected from the service user by the person, municipal water department, public utility, County or municipal water district selling the water. The amount of tax collected in one (1) month shall be remitted to the Director of Finance on or before the 28th day of the following month.
(Amended by Ordinance 016-04 C.S. – Effective September 16, 2004 ) (Amended by Ordinance 015-02 C.S. – Effective April 25, 2002 ) (Amended by Ordinance 012-91C.S. — Effective March 28, 1991) (Amended by Ordinance 038-90C.S. — Effective August 1, 1990) (Amended by Ordinance 2570C.S. — Effective Nov. 1, 1974)
SEC. 8-076. VIDEO SERVICES USER TAX:
1. There is hereby imposed a tax upon every person in the City using video services for a video provider. The tax imposed by this Section shall be at the rate of The tax imposed by this Section shall be at the rate of eight percent (8%) for the period through June 30, 2004, inclusive, seven and three-quarter percent (7 3/4%) for the period July 1, 2004, through June 30, 2005, inclusive; seven percent (7%) for the period July 1, 2005, through June 30, 2006, inclusive; and six percent (6%) for the period July 1, 2006, thereafter of the charges made for such service and shall be paid by the person paying for such service.
2. "Charges" shall include charges for leased access channels and origination programming, which are transmitted to video users in the City, and shall also 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 video services.
3. The tax imposed in this Section shall be collected from the video service user by the video provider supplying such service. The amount of tax collected in one (1) month shall be remitted to the Director of Finance on or before the 28th day of the following month.
4. Notwithstanding any other provision of the Stockton Municipal Code, the tax imposed by this Section shall only apply to users of cable television services. It shall not apply to any person who would not have been subject, under the same circumstances, to the Cable Television User Tax as it existed in 1994; and no person shall be required to pay more tax under this Section than that person would have been required to pay, under the same circumstances, under the Cable Television User Tax as it existed in 1994.
(Amended by Ordinance 016-04 C.S. – Effective September 16, 2004 ) (Amended by Ordinance 028-03C.S. – Effective October 30, 2003 ) (Amended by Ordinance 015-02C.S. – Effective April 25, 2002 ) (Amended by Ordinance 012-95C.S. — Effective July 26, 1995) (Amended by Ordinance 012-91C.S. — Effective March 28, 1991) (Amended by Ordinance 038-90C.S. — Effective August 1, 1990) (Amended by Ordinance 2570C.S.—- Effective Nov. 1, 1974)
SEC. 8-077. PENALTY:
1. Taxes collected from a service user which are not remitted to the Director of Finance on or before the due dates provided in this Part are delinquent.
2. Penalties for delinquency in remittance of any tax collected shall attach and be paid by the person required to collect and remit at the rate of fifteen percent (15%) of the total tax collected herein.
3. The Director of Finance shall have power to impose additional penalties upon persons required to collect and remit taxes under the provisions of this Part for fraud or negligence in reporting or remitting at the rate of fifteen percent (15%) of the amount of the tax collected or as recomputed by the Director of Finance.
4. Every penalty imposed under the provisions of this Section shall become a part of the tax required to be remitted.
(Added by Ordinance 1837 C.S. — Effective June 26, 1969)
SEC. 8-078. ACTIONS TO COLLECT:
Any tax required to be paid by a service user under the provisions of this Part shall be deemed 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 Part shall be liable to an action brought in the name of the City for the recovery of such amount.
(Added by Ordinance 1837-C.S. — Effective June 26, 1969)
SEC. 8-079. DUTY TO COLLECT — PROCEDURES:
The duty to collect and remit the taxes imposed by this Part shall be performed as follows:
1. The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with regular billing practice of 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 Part, or where a service user has notified a service supplier that he is refusing to pay a tax imposed by this Part which said service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and tax which was accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
2. The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this Part. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.
(Added by Ordinance 1837-C.S. — Effective June 26, 1969)
SEC. 8-080. ADDITIONAL POWERS AND DUTIES OF DIRECTOR OF FINANCE, ETC.:
The Director of Finance may make administrative agreements to vary the strict requirements of this Part so that 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 result of said agreements results in collection of the tax in conformance with the general purpose and scope of this Part. A copy of each such agreement shall be on file and available for public examination in the office of the Director of Finance.
(Added by Ordinance 1837-C.S. — Effective June 26, 1969)
SEC. 8-081. ASSESSMENT — ADMINISTRATIVE REMEDY:
1. The Director of Finance may make an assessment for taxes not paid or remitted by a person required to pay or remit. A notice of the assessment which shall refer briefly to the amount of the taxes and penalties imposed and the time and place when such assessment is due and payable, shall be submitted to the City for confirmation or modification. The Director of Finance shall mail a copy of such notice to the person selling the service and to the service user at least ten (10) days prior to the date of the hearing and shall post such notice for at least five (5) continuous days prior to the date of the hearing on the bulletin board near the door of the Council Chambers in the City Hall. Any interested party having any objections may appear and be heard at the hearing provided his objection is filed in writing with the City Clerk prior to the time set for the hearing. At the time fixed for considering said assessment, the City Council shall hear the same together with any objection filed as aforesaid and thereupon may confirm or modify said assessment.
2. Whenever the Director of Finance determines that a service user has deliberately withheld the amount of the tax owed by him from the amount remitted to a service supplier, or that a service user has failed to pay the amount of the tax to such person for a period of four (4) or more billing periods, or whenever the Director of Finance deems it in the best interest of the City, he may relieve the service supplier of the obligation to collect taxes due under this Part from certain named service users for specified billing periods. The Director of Finance shall notify the service user that he has assumed responsibility 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 (15) 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 (25%) of the amount of the tax set forth in the notice shall be imposed, but not less than five dollars ($5.00). The penalty shall become part of the tax herein required to be paid.
(Added by Ordinance 1837-C.S. — Effective June 26, 1969)
SEC. 8-082. RECORDS:
It shall be the duty of every service supplier required to collect and remit to the City any tax imposed by this Part to keep and preserve, for a period of three (3) 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 Director of Finance, which records the Director or his authorized representative shall have the right to inspect at all reasonable times.
(Added by Ordinance 1837-C.S. — Effective June 26, 1969)
SEC. 8-083. REFUNDS:
1. 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 Director of Finance under this Part, it may be refunded as provided in this Section.
2. A person required to collect and remit taxes imposed under this Part may claim a refund or take as credit against taxes collected and remitted the amount overpaid 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 person required to collect and remit.
3. No refund shall be paid under the provisions of this Section unless the claimant establishes his right thereto by written records showing entitlement thereto.
(Added by Ordinance 1837-C.S. — Effective June 26, 1969)
SEC. 8-084.1 ENERGY TAX REBATE WITHIN ENTERPRISE ZONE AND MX Mixed Zoning Districts:
A. ENTERPRISE ZONE REBATE PROGRAM
1. The City Council of the City of Stockton hereby establishes an Energy Tax Rebate program whereby businesses located within the Stockton-San Joaquin County Enterprise Zone (the “Enterprise Zone”) as now existing and as hereafter amended, may apply for, and if qualified, receive a rebate of a portion of the energy taxes paid to the City based on gas and/or electric consumption at locations within the Enterprise Zone.
2. FINDINGS: The City Council hereby finds that:
a. Successful economic development through business retention and expansion is of key importance to the well being of this community;
b. The Stockton/San Joaquin Enterprise Zone is a major economic development tool;
c. Enhancement of the local Enterprise Zone incentives will increase the City's ability to attract major employers, providing employment opportunities for its citizens; and
d. The attraction of new business and the expansion and retention of existing business will increase the City's overall tax base.
B. MX MIXED USE ZONING DISTRICT PROGRAM
1. The City Council of the City of Stockton hereby establishes an Energy Tax Rebate program whereby businesses located within a MX Mixed Use Zoning District established pursuant to Sections 16-075, 16-075.1 and 16-075.2 of the Stockton Municipal Code (the “MX Zone”), as now existing and as hereafter amended, may apply for, and if qualified, receive a rebate of a portion of the energy taxes paid to the City based on gas and/or electric consumption at locations within the MX Zone.
2. FINDINGS: That the City Council finds that:
a. Successful economic development through business retention, attraction and expansion is of key importance to the well being of this community;
b. The MX Zoning designation is a major economic development tool;
c. Projects located in a MX Zone are designed to provide needed services, jobs, development and/or amenities for the area in which the site is located;
d. An energy tax rebate for qualified businesses in a MX Zone will increase the City's ability to attract major employers, providing employment opportunities for its citizens; and
e. The attraction of new business and the expansion and retention of existing business will increase the City's overall tax base.
(Amended by Ordinance 015-02C.S. – Effective April 25, 2002 ) (Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-084.2 WORDS AND PHRASES DEFINED:
1. Energy Tax Rebate means the tax rebate as calculated pursuant to the following procedures based on the actual payment of Electric User Tax pursuant to Section 8-073 and / or Gas User Tax pursuant to Section 8-074, for said usage at locations within the Enterprise Zone or MX Zone.
2. Qualified Business means an applicant for the Energy Tax Rebate, for operations at locations within the Enterprise Zone or MX Zone for which Electric and Gas User Taxes are paid and which meets any of the full time employment criteria stated in subsections 2 and 3 of Section 8-084.3.
3. Full Time Equivalent means and refers to any person, who in the course of working for any Qualified Business within the Enterprise Zone or MX Zone works forty (40) hours in any Monday through Sunday time period and a minimum of one hundred sixty (160) hours in one calendar month. The calculation of hours worked for a Full Time Equivalent can include paid sick leave, holidays, and vacation hours.
4. Full Time Employees means the actual number of full time employees and includes the number of Full Time Equivalents as calculated for persons employed less than full time.
(Amended by Ordinance 015-02C.S. – Effective April 25, 2002 ) (Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-084.3 ENERGY TAX REBATE RATES:
1. The amount of the Energy Tax Rebate shall be a percentage of the Electric and/or Gas User Taxes actually paid during any month of the calendar year preceding the date of application, at the rates stated in subsections 2 and 3
2. The rate applicable for the period through June 30, 2004 , inclusive, shall be determined by the number of Full Time Employees of the Qualified Business, as follows:
a. 100-199 Full Time Employees 10%
b. 200-299 Full Time Employees 20%
c. 300-399 Full Time Employees 30%
d. 400-499 Full Time Employees 40%
e. 500 or more Full Time Employees 50%
3. Effective July 1, 2004, the applicable rates shall be as follows:
a. 100-199 Full Time Employees 10%
b. 200-299 Full Time Employees 20%
c. 300-399 Full Time Employees 30%
d. 400-499 Full Time Employees 40%
e. 500-999 Full Time Employees 50%
f. 1000 or more Full Time Employees 95%
(Amended by Ordinance 015-02C.S. – Effective April 25, 2002 ) (Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-085 APPLICATION FOR ENERGY TAX REBATE:
1. Applicants for the Energy Tax Rebate shall submit a written application form to the Director of Finance between January 1 and no later than February 28 following the year for which the rebate is requested.
2. Proof of full payment of the Gas and/or Electric User Taxes shall be copies of the applicant's electric and/or gas bills for each month during which a rebate is requested together with documentation of payment such as copies of the canceled checks or other written receipts showing full payment of said taxes.
3. Proof of the number of Full Time Employees, illustrating the method of calculation for the Full Time Equivalents, stating said numbers on a monthly basis, shall be in writing and signed, under penalty of perjury, by the owner, chief executive, general partner, or other duly authorized corporate officer of the applicant.
4. Any business which during the period January 1 through December 31 of any year, meets the criteria established for Full Time Employees during any one or more of those months, shall be entitled to a rebate for the respective month(s) during which it is a Qualified Business. For the purpose of this section, a month shall constitute 30 days within any one calendar month.
(Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-086 CALCULATION AND PAYMENT OF ENERGY TAX REBATE:
1. The Director of Finance shall determine the amount of the Energy Tax Rebate upon verification that the applicant is a Qualified Business, that the records of payment submitted are acceptable and correctly reflect the amount of taxes paid, and upon verification of the Full Time Employee data.
2. The Director of Finance shall determine the applicable rate and calculate the amount of the Energy Tax Rebate.
3. Payment of the Energy Tax Rebate to the Qualified Business shall be made no later than April 1 of the year in which the application is submitted.
(Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-087 INSPECTION OF RECORDS:
1. Inspection of Records: The City may, during regular business hours and upon request, inspect the records of any applicant to verify the information contained in the application.
2. Recomputation of User Taxes Actually Paid and Full Time Employees: The City may recompute any and all amounts claimed to have been paid to the gas and/or electric provider to establish the amount of taxes actually paid. The City may recompute the number of Full Time Employees claimed.
3. Audit: The Director of Finance may, at any time after receipt of the application, require the applicant to provide additional reports or financial statements, and may require an audit of the energy tax amounts actually paid or the employee equivalents claimed, to be certified by a Certified Public Accountant.
4. Costs: If an audit results in a decrease of two percent (2%) or more of the Energy Tax Rebate as calculated on the original information, due or received, the applicant shall bear the cost of the audit. In all other cases, the City shall bear the cost of the audit.
(Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-088 DURATION OF ENERGY TAX REBATE:
The Energy Tax Rebate program shall continue during the life of the Stockton-San Joaquin County Enterprise Zone unless terminated earlier or extended by appropriate action of the City Council.
(Added by Ordinance 010-94C.S. — Effective December 31, 1994)
SEC. 8-089 APPEAL PROCESS TO CITY MANAGER:
Any business aggrieved by any decision of an administrative officer or agent with respect to the Energy Tax Rebate or the amount of rebate may appeal to the City Manager by filing a notice of appeal with the City Manager within fifteen (15) days of such decision. The City Manager or designee shall fix a time and place for hearing such appeal and the City Manager or designee shall give notice in writing to such business of the time and place of hearing by serving personally or by depositing in the United States Post Office at Stockton, California, postage prepaid, addressed to such business at their business address within the Enterprise Zone. (Added by Ordinance 010-94C.S. — Effective December 31, 1994)
Stockton, CA 
