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i^+°„«,PetRtiens; that existed immediately prior to the date of repeal.z,s :;°I~„-as <br />...hinh ie ^. hl'c h°ra n °nr!°r°rl ~f+c.r 4h° .4..4° ..f r° ..I <br />.. p... ,..~..~~........~ ~..~.....~......~....~ .. ~.. vu~ ~rr~p°cc~r. <br />(c) The tax administrator, from time to time, may issue <br />r°^ ° °^}n of kh'n nn,4° -.^ administrative rulings ~~'°.~y;s-clarifying those <br />Telephone Communication Sservices that are subject to the <br />tax of subsection (a) above. Theses administrative rulings shall be for the <br />purpose of ensuring that despite changes in communications technologies <br />and practices, or changes in body of federal law referred to in this Article, <br />the tax remains applicable to all of those services intended by this Article, <br />to the extent not preempted by the State of California or the United States <br />of America. n^..~~~+°r.+,.l4h I°°-.I ^°„ ^rl }h° f rI ..I +.. I <br />. ~y I 4._.._ ..'~ ~_.._ ~_.'~~......~ ±_ n__ .................}.............~......~~ ...~~'~ In no event, <br />shall such administrative rulings be interpreted or s~iali-net have the effect <br />of imposinge a new tax, revising anye~ existing tax methodology, or <br />increasinge an existing tax. !^ 4h° c:~^t th4t the fcd , ~; .,no;~G ~a,~ o„ <br />}°I°nnmm +' -.I r! #h' r4 4 4' ~ 14 h II f + +h <br />N <br />..._ __.__ _. ._~_~.~ ~_ .. _.. ..... .....~ ~... ........... ... ......~~~~~~~...~....~... ........,..... ~..avrpa-c.r-s <br />rrQQ„„nQQh''fff°rl°rl,l ° ° M In h' h' hl' h a a a a 4h ,4 4 s <br />T~ <br />(d) As used in this section, the term "charges" shall include the value of any <br />other services, credits, property of every kind or nature, or other consideration <br />provided by the service user in exchange for the telephone communication <br />services. If anon-taxable service and a taxable service are billed together under <br />a single charge, the entire charge shall be deemed taxable unless the service <br />supplier can reasonably identify charges not subject to the utility users tax based <br />upon its books and records that are kept in the regular course of business, which <br />shall be consistent with generally accepted accounting principles. The term <br />"charges" shall not include charges for services paid for by inserting coins in <br />coin-operated telephones except that where such coin-operated telephone <br />service is furnished for a guaranteed amount, the amounts paid under such <br />guarantee plus any fixed monthly or other periodic charge shall be included in the <br />base for computing the amount of tax due. <br />(e) To prevent actual multi-jurisdictional taxation of telephone communication <br />services subject to tax under this section, any service user, upon proof to the tax <br />administrator that the service user has previously paid the same tax in another <br />state or city on such telephone communication service, shall be allowed a credit <br />against the tax imposed to the extent of the amount of such tax legally imposed <br />in such other state or city; provided, however, the amount of credit shall not <br />exceed the tax owed to the city under this section. For purposes of establishing <br />sufficient legal nexus for the imposition and collection of utility users tax on <br />Ordinance No. NS-XXX <br />Page 4 of 6 <br />50B-6 <br />