§ 13.07.060. Gas users tax.

(a)

There is imposed a tax upon every person using gas in the City which is transported through a pipeline distribution system or by mobile transport. The tax imposed by this section shall be at the rate established by Section 13.07.170, for the charges made for such gas and shall be paid by the person using the gas. The term "charges," as used in this section, shall include:

(1)

The charge for gas which is delivered through a gas pipeline distribution system or by mobile transport;

(2)

Gas transportation, delivery and storage charges;

(3)

Demand charges, service charges, customer charges, minimum charges, annual and monthly charges and any other charges authorized by the State Public Utilities Commission or the Federal Energy Regulatory Commission; and

(4)

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 gas or services related to the delivery of such gas.

(b)

There shall be excluded from the tax imposed in this section:

(1)

Charges made for gas which is to be resold and delivered through a gas pipeline distribution system or mobile transport;

(2)

Charges made for natural gas used in the propulsion of a motor vehicle, as that phrase is defined in the California Vehicle Code.

(c)

The tax imposed in this section shall be collected from the service user by the energy service supplier. An energy supplier providing transportation services for delivery of gas through a pipeline distribution system shall collect the tax from the service user based upon the cost of transporting the gas. The amount of tax collected in one month shall be remitted to the Tax Administrator on or before the last day of the following month; or, at the option of the person required to collect or remit the tax, an estimated amount of tax measured by the tax billed in the previous month or measured by the payment pattern of the customers of the service supplier, shall be remitted.

(d)

The Tax Administrator may, from time to time, survey the gas service suppliers to identify the various unbundled billing components of gas retail service that they commonly provide to residential and commercial/industrial customers in the City, and the charges therefor, including those items that are mandated by state or federal regulatory agencies as a condition of providing such gas service. The Tax Administrator may, thereafter, issue and disseminate to such gas service suppliers an administrative ruling identifying those components and items which are necessary or common to the receipt, use and enjoyment of gas service; or currently, or historically have been, included in a single or bundled rate for gas service by a local distribution company to a class of retail customers. Unbundled charges for such components and items shall be subject to the tax of Subsection (a) of this section.

(e)

If a gas 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 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.

(Ord. No. 327, § 1(6706), 5-7-2013)