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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 />charges for telephone communication services pursuant to this code, "minimum <br />contacts" shall be construed broadly in favor of the imposition and collection of <br />the utility users tax to the fullest extent permitted by California and federal law, <br />and as it may change from time to time. <br />(f) The tax imposed in this section shall be collected from the service user by <br />the service supplier or its billing agent. The amount of tax collected in one (1) <br />month shall be remitted to the tax administrator on or before the twentieth (20th) <br />day of the following month in accordance with section 35-163 of this code." <br />Section 4. If any section, subsection, sentence, clause, phrase or portion of <br />this ordinance is for any reason held to be invalid or unconstitutional by the decision <br />of any court of competent jurisdiction, such decision shall not affect the validity of the <br />remaining portions of this ordinance. The City Council of the City of Santa Ana <br />hereby declares that it would have adopted this ordinance and each section, <br />subsection, sentence, clause, phrase or portion thereof irrespective of the fact that <br />any one or more sections, subsections, sentences, clauses, phrases, or portions be <br />declared invalid or unconstitutional. <br />ADOPTED this day of , 2006 <br />Miguel A. Pulido <br />Mayor <br />APPROVED AS TO FORM: <br />Joseph W. Fletcher, City Attorney <br />Ordinance No. NS-2721 <br />Page 4 of 5 <br />11 B-4 <br />