HomeMy WebLinkAboutORD 1350 CITY OF BALDWIN PARK
ORDINANCE NO. 1350
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF BALDWIN PARK AMENDING SUBSECTION 35.108 D
OF THE BALDWIN PARK MUNICIPAL CODE
PERTAINING TO CLASS CLAIMS AND REFUNDS OF
THE UTILITY USERS TAX
WHEREAS, the City has a Utility Users Tax (UUT) which has been effective
since 1985, and codified at Chapter 35 of the Baldwin Park Municipal Code; and
WHEREAS, that chapter does not address class claims being filed for refunds of
payments made pursuant to the UUT; and
WHEREAS, Section 935 of the California Government Code authorizes local
entities to adopt policies and procedures including, but not limited to, regulating claims
against it for money or damages, which claims are not governed by any other statutes
or regulations expressly relating thereto; and
WHEREAS, in the case of Ardon v. City of Los Angeles (52 Cal. 4th 241), the
Court rejected the argument that the Government Code or the California Constitution
prohibits class claims for refunds of UUTs. The Court also suggested that it would
uphold a local ordinance that prohibits class claims; and
WHEREAS, class claims have the potential to have a substantial financial impact
on the City and its services; and
WHEREAS, the City Council wishes to prohibit future class claims in an effort to
maintain the fiscal soundness of the City.
THE CITY COUNCIL OF THE CITY OF BALDWIN PARK DOES HEREBY
ORDAIN AS FOLLOWS:
SECTION 1. Subsection D of section 35.108 of the Baldwin Park Municipal
Code is hereby amended to read as follows:
(D) Any service user may obtain a refund of taxes overpaid, or paid more than
once, or erroneously or illegally collected or received by the city, by filing a claim in the
manner provided in division (A) of this section, but only when the service supplier
establishes to the satisfaction of the Tax Administrator that the service user has been
unable to obtain a refund from the service supplier who collected the tax. Nothing herein
shall permit the filing of a single refund claim on behalf of a class or group of taxpayers.
For class claims, every member of the class shall be required to file a claim as required
by this section 35.108.
Page 1 of 2
City of Baldwin Park
Ordinance No. 1350
Page 2 of 2
SECTION 2. This ordinance shall be in full force and effect thirty (30) days after
its final passage and adoption.
PASSED, APPROVED, AND ADOPTED this 7th day of March, 2012.
MAiniarre ZANO
MA OR
ATTEST
Gam,
/11A:
ALE AND AVILA, CITY CLERK
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) ss:
CITY OF BALDWIN PARK )
I, ALEJANDRA AVILA, City Clerk of the City of Baldwin Park, do hereby certify that the
foregoing ordinance was regularly introduced and placed upon its first reading at a
regular meeting of the City Council on February 1, 2012. Thereafter, said Ordinance
No. 1350 was duly approved and adopted at a regular meeting of the City Council on
March 7, 2012 by the following vote:
AYES: COUNCILMEMBER: Marlen Garcia, Monica Garcia, Ricardo Pacheco
Mayor Pro Tem Susan Rubio, Mayor Manuel Lozano
NOES: COUNCILMEMBER: NONE
ABSENT: COUNCILMEMBER: NONE
ABSTAIN: COUNCILMEMBER: NONE /
ALEJAND"/A A LA,
CITY CLERK