Chapter 3.30
UTILITY SERVICE EXCISE TAX
Sections:
3.30.010 Purpose, intent and finding.
3.30.050 Use of funds received.
3.30.010 Purpose, intent and finding.
It is the purpose and intent of the Council that there be a tax imposed on the privilege of having available City sewage collection and processing service and using City utility service. The Council finds that the continuous collection and processing of sewage from all places in the city benefits all City utility customers that are not serviced independently of City sewer service by a sewer system of another governmental agency, that the other sewer service and use and connection charges prescribed in Chapter 13.10 SCCC are inadequate to meet the obligations of the City in supplying such service and that, therefore, in addition to such charges, all such customers shall be made liable for the sewage collection and treatment surcharge tax prescribed in this chapter. (Ord. 1168 § 2, 9-5-67; Ord. 1173 § 1, 10-10-67. Formerly § 27-49).
3.30.020 Amount.
An excise tax is hereby imposed upon each City utility customer that is not served independently of City sewer service by a sewer system of another governmental agency upon the privilege of having available City sewerage collection and processing service and using City utility service. This tax, in the amount of one dollar and eighty-five cents ($1.85) per month, shall be added to each utility bill issued by the City except where the premises concerned are serviced independently of City sewer service by a sewer system of another governmental agency. This tax is in addition to the graduated charge for related services prescribed in this Code or adopted pursuant thereto, and is separate and distinct therefrom. (Ord. 1168 § 2, 9-5-67; Ord. 1173 § 1, 10-10-67; Ord. 1188 § 2, 5-28-68; Ord. 1218 § 5, 8-26-69; Ord. 1234 § 1, 11-24-70. Formerly § 27-50).
3.30.030 Credit.
In addition to all other charges for sanitary sewerage and sewage disposal service, a charge is hereby imposed upon each City utility customer that is not served independently of City sewer service by a sewer system of another governmental agency, in the amount of one dollar and eighty-five cents ($1.85) per month, for the availability of improved and enlarged sanitary sewage treatment and disposal service through the joint sewage treatment and disposal plant of the City and the City of San Jose, as said service is proposed to be improved and enlarged by the State I capital improvement program generally described in a report entitled "Summary Report, Master Plan for Water Pollution Control Facilities," on file in the office of the City Clerk, prepared by Consier, Townsend and Associates, and approved by the City Council. Said charge shall become due and payable on the first day of the month next succeeding the completion and acceptance of the State I capital improvements generally described in said report; provided, however, that changes in said capital improvement program heretofore or hereafter approved by the Council shall not affect the validity nor collectibility of said charge, which is, and is hereby declared to be, based on such plant improvements and additions as are actually constructed, completed and accepted. Any payments of the excise tax imposed by SCCC 3.30.020 shall be deemed to be payment of the charge imposed by this section, and billing of said charge shall not be required unless the excise tax is unpaid. (Ord. 1221 § 1, 10-21-69; Ord. 1234 § 1, 11-24-70. Formerly § 27-50.1).
3.30.040 When payable.
Such tax shall be due and payable monthly and concurrently with the City utility service charges rendered for the same month and shall, for purposes of collection and shut-off, be treated as a sewer service charge. (Ord. 1173 § 1, 10-10-67. Formerly § 27-51).
3.30.050 Use of funds received.
All revenue collected pursuant to the provisions of this chapter shall be placed into the utilities fund as established by Section 1320 of the City Charter. Said revenue shall be used in accordance with the provisions of Section 1320 of the City Charter. (Ord. 1173 § 1, 10-10-67. Formerly § 27-52).
3.30.060 Actions to collect.
Any tax required to be paid under the provisions of this chapter shall be deemed a debt owed to the City. Any person owing taxes under the provisions of this chapter shall be liable in an action brought in the name of the City of Santa Clara for the recovery of such account. (Ord. 1173 § 1, 10-10-67. Formerly § 27-53).