Laserfiche WebLink
similar facilities. Except where inconsistent with the foregoing, Telephone <br />Communication Services shall also mean a "communications service" as <br />defined in Sections 4251, 4252 and 4253 of the Internal Revenue Code (the <br />"Federal Communications Excise Tax" or "FET"). Telephone <br />Communication Services shall not include "private mobile radio service" <br />[as defined in Part 20 of Title 47 of the Code of Federal Regulations as <br />amended from time to time], which is not interconnected to the public <br />switched network." <br />Section 3. Section 35-155 of the Santa Ana Municipal Code is hereby amended <br />such that it reads as follows (new language in bold, deleted language in strikeout for <br />tracking purposes only): <br />Sec. 35-155. Telephone users tax. <br />"(a) There is hereby imposed a tax upon every person in the City of Santa Ana <br />using Ttelephone Csommunication Sservices as defined in Section 35-153(n), <br />above, including services for intrastate, interstate or international calls. The tax <br />imposed by this section shall be at the rate of six ((i) percent of all charges made <br />for such services and shall be collected from the <br />service user by the telephone communication services supplier or its billing <br />agent. To the extent allowed by law, the tax on telephone communication <br />services shall apply to a service user if the billing or service address of the <br />service user is within the city's boundaries. If the billing address of the service <br />user is different from the service address, the service address of the service user <br />shall be used. <br />(b) ~~ <br />~~ ~~ ~~ <br />.,f th~means er teshneleg3r-~ased~o-sue;-:-sew;~s~eleset~ <br />~~ ~~ <br />.The tax imposed under <br />subsection (a), above, shall not be imposed upon any person for using <br />Ttelephone Csommunication Sseices to the extent that, <br />the amounts paid for such <br />cemmar~ieatiei-t-services are exempt from or are not subject to +"n,~-tex-~.,poseQ <br />^a°; cec±,cc n351 cf the I^tcr^cl P ~^' the Federal Communications <br />Excise Tax as it was interpreted by the Internal Revenue Service prior to <br />May 25, 2006. In the event that the Ffederal Communications Eexcise Ttax en <br />'s^mm ~ ^.~4'.. ..'`+ r! C +' A7F1 A7~7 ,~ A7G1 f+h <br />° c ~. <br />'^+°~^°' °^"^^"°~^~'° is ~°~eg~rrepealed, any reference in this section to <br />such law, " , <br />,shall refer to that body of law, <br />Ordinance No. NS-XXX <br />Page 3 of 6 <br />50B-5 <br />