A. In amending the utility users’ tax ordinance, it is the purpose and intent of the City Council to achieve three major goals. First, it is necessary and desirable to generate for fiscal year 1978-79 a minor increase in revenue from the utility tax while retaining the program of basing the taxation on units of energy, used to benefit both business enterprises and smaller utility using taxpayers, to supplement the revenues derived from the distribution of the surplus by the state of California. Second, it is essential to provide an additional increase in the utility users’ tax in order to insure a reasonable level of revenue for the necessary operations of the City of Chula Vista in fiscal year 1979-80 and beyond, if no state surplus assistance is then available, and if there has been no governmental reorganization achieved which would provide necessary tax relief to local governments. Third, both the major commercial and industrial enterprises of the City utilizing energy and providing both productivity and employment, as well as the smaller utility using taxpayers, must be protected from increases in the tax brought about by the increases of rates granted by the Public Utilities Commission. These goals can best be accomplished by establishing an increase in the present factor to .00250 per kilowatt of electricity and .00919 per therm of gas for fiscal year 1978-79, and secondly, by establishing a second increase in said factors to .00300 per kilowatt of electricity and .01103 per therm of gas commencing on July 1, 1979, and establishing a five percent tax rate based upon gross receipts for fiscal year 1978-79, and six percent commencing on July 1, 1979, for telephone, and subjecting said tax rates to semi-annual adjustments after appropriate public hearings are conducted by the City Council. In addition, the City Council is authorized to waive all or a portion of the tax for major commercial and industrial enterprises as well as to provide a clear exemption for senior citizens in order to insure the most equitable application of the tax.