340 / 44.80% Yes votes ...... 419 / 55.20% No votes

See Also: Index of all Measures

The City Council may, by ordinance or resolution, exempt classes of persons or utilities. The tax would be computed on the basis of monthly usage and service charges, and would be collected by the service provider.

The utility users tax is a general tax and all revenue generated by the tax would go to the City's general fund to provide essential governmental services including, but not limited to, public works, street maintenance, police, parks and recreation and other essential government services provided by the City. It is estimated that the tax will generate approximately $135,000.00 per year. This would equate to 30% of the City's general fund.

The tax proposed in Measure E is identical to the utility users tax adopted by the Council in 1995. Voter approval of this Measure would re-enact the utility users tax, which expired on July 1, 1998, through July
2003. This measure must be approved by a majority of the voters.

THE ABOVE STATEMENT IS AN IMPARTIAL ANALYSIS OF MEASURE E. IF YOU DESIRE A COPY OF THE FULL UTILITY USERS TAX ORDINANCE, PLEASE CALL THE CITY CLERK'S OFFICE AT 764-3532 AND A COPY WILL BE MAILED AT NO COST TO YOU.

City of Rio Dell

• Measure E Town Hall Slide Presentation - Information about how the Utility Users' Tax affects city finances in the City of Rio Dell

Your City Council urges you to vote "YES" on Measure E on November 3rd. Your YES vote will continue the City of Rio Dell Utility Users Tax which had been in place from 1992 through 1998.

As responsible elected officials, we strongly urge you to attend informational meetings on September 29 and October 27 to review how your tax dollars are used in our community. It's important to the future of our community that we make improvements to roads, water and sewer systems.

At an average of $9.38 per month per household, the Utility Users Tax generates approximately $135,000 per year. This provides the minimum number of police officers and public works employees to provide basic levels of services. We also must have matching funds to go along with grant applications. This is another reason it is important for us as citizens to vote yes on the utility users tax. Without the utility users tax, we are trying to operate your city with nearly the same amount of money as in 1978, twenty years ago!

Your YES vote will help us preserve our vital City services while we continue to improve the quality of life in the City of Rio Dell. Please attend the informational meeting. We welcome your input on this issue that is very important to the future of our community.

s/ Rich Ghilarducci, Mayor s/ Julie Woodall, Mayor Pro Tem s/ John M. Lane, Councilmember s/ Richard Leonard, Councilmember s/ Margie Plum, Councilmember

(No arguments against Measure E were submitted)

That upon approval of the Municipal Election Utility Users Tax Measure by a majority approval vote of the electorate the City of Rio Dell shall adopt the following ordinance:

SECTION 1: TITLE
This ordinance shall be known as the Utility Users Tax Ordinance of the City of Rio Dell.

SECTION 2: DEFINITIONS

SECTION 3: EXEMPTIONS
(a) Nothing in this ordinance 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 of California.
(b) The City Council may, by order or resolution, establish one or more classes of persons or one or more classes of utility service otherwise subject to payment of a tax imposed by this ordinance and provide that such classes of persons or service shall be exempt, in whole or in part from such tax.

SECTION 4: TELEPHONE USERS TAX
(a) There is hereby imposed a tax on the amounts paid for any intrastate telephone services by every person in the City using such services. The tax imposed by this section shall be at the rate of seven percent (7%) of the charges made for residential users and shall be at the rate of two percent (2%) of the charges made for non-residential users for such services and shall be paid by the person paying for such services.

SECTION 5: ELECTRICITY USERS TAX
(a) There is hereby imposed a tax upon every person other that an electric or gas corporation using electrical energy in the city. The tax imposed by this section shall be at the rate of seven percent (7%) of the charges made for residential users and shall be at the rate of two percent (2%) of the charges made for non-residential users for such energy by an electrical corporation providing service in the city and shall be billed to and paid by the person using the energy.

SECTION 6: GAS USERS TAX
(a) There is hereby imposed a tax upon every person in the city other than a gas corporation or electrical corporation, using, in the city, gas which is transported through mains or pipes or by mobile transport. The tax imposed by this section shall be at the rate of seven percent (7%) of the charges made for residential users and shall be at the rate of two percent (2%) of the charges made for non-residential users for the gas and shall be billed to and paid by the person using the gas.

SECTION 7: SERVICE USERS RECEIVING DIRECT PURCHASE OF GAS OR ELECTRICITY
(a) Notwithstanding any other provision of this ordinance, a service user receiving gas or electricity directly from a non-utility supplier not under the jurisdiction of this ordinance, or otherwise not having the full tax due on the use of gas or electricity in the City directly billed and collected by the service supplier, shall report said fact to the Tax Administrator within thirty days of said use and shall directly remit to the City the amount of tax due.

SECTION 8: WATER USERS TAX
(a) There is hereby imposed a tax upon every person in the city using water which is delivered through mains or pipes. The tax imposed by this section shall be at the rate of seven percent (7%) of the charges made for residential users and shall be at the rate of two percent (2%) of the charges made for non-residential users made for such water and shall be paid by the person paying for such water.

SECTION 9: CABLE TELEVISION USERS TAX
(a) There is hereby imposed a tax upon every person in the city using cable television service. The tax imposed by this section shall be at the rate of seven percent (7%) of the charges made for residential users and shall be at the rate of two percent (2%) of the charges made for non-residential users made for such service and shall be paid by the person paying for such service.

SECTION 10: REMITTANCE OF TAX
(a) Taxes collected from a service user which are not remitted to the Tax Administrator on or before the due dates provided in this ordinance are delinquent. Should the due date occur on a weekend or legal holiday, then return may be postmarked on the first regular working day following a Saturday/Sunday, or legal holiday.
(b) Penalties for delinquency in remittance of any tax collected or any deficiency determination 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 or imposed in this section.

SECTION 11: ACTION TO COLLECT

SECTION 12: DUTY TO COLLECT -PROCEDURES

SECTION 13: ADDITIONAL POWER AND DUTIES OF TAX ADMINISTRATOR
(a) The Tax Administrator shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this ordinance.

SECTION 14: ASSESSMENT -SERVICE USER ADMINISTRATIVE REMEDY

SECTION 15: RECORDS
It shall be the duty of every person required to collect and remit to the city any tax imposed by this ordinance 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 he may have been liable for the remittance to the Tax Administrator, which records the Tax Administrator shall have the right to inspect at all reasonable times.

SECTION 16: REFUNDS
(a) 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 ordinance, it may be refunded as provided in this section.

SECTION 17: SEVERABILITY
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this ordinance or any part thereof is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portion of this ordinance or any part thereof. The City Council hereby declares that it would have been passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more section, subsection, subdivision, paragraph, sentence, clause or phrases be declared unconstitutional.

SECTION 18: TERMINATION OR SUSPENSION OF UTILITY USERS TAX
(a) The service supplier shall, upon notification, terminate or suspend any utility users tax commencing with the first full billing period which occurs after the effective date of such action by the City Council.
(b) This Ordinance shall terminate on July 1, 2003. This ordinance shall apply to bills rendered on or after December 1, 1998 or as soon thereafter as the respective utilities are physically and mechanically able to get "on line" for the imposition of charges (not more than 60 days).