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(o) "Service address" means the residential street address or the business street address of the service user. For a telecommunication service user, "service address" means either: (1) The location of the service user's telecommunication equipment from which the telecommunication originates or terminates, regardless of where the telecommunication is billed or paid; or, (2) If the location in subsection (1) of this definition is unknown (e.g., mobile telecommunications service or VoIP service), the service address means the location of the service user's place of primary use. (3) For prepaid telecommunication service, "service address" means the point of sale of the services where the point of sale is within the city, or if unknown, the known address of the service user (e.g., billing address or location associated with the service number), which locations shall be presumed to be the place of primary use. (p) "Service supplier" shall mean any entity or person, including the city that provides, sells, or resells a utility service to a user of such service within the city. (q) "Service user" shall mean a person required to pay a tax imposed under the provisions of this article. (r) "State" shall mean the State of California. (s) "Streamlined Sales and Use Tax Agreement" means the multi -state agreement commonly known and referred to as the Streamlined Sales and Use Tax Agreement, as it is amended from time to time. (t) "Tax administrator" shall mean the Finance Director, or his or her designee. (u) "Telecommunications service" means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used. The term "telecommunications services" includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and /or data services that are functionally integrated with "telecommunication services." "Telecommunications services" include, but are not limited to the following services, regardless of the manner or basis on which such services are calculated or billed: ancillary telecommunication services; intrastate, interstate, and international telecommunication services; mobile telecommunications service; prepaid telecommunication service; post -paid telecommunication service; private telecommunication service; paging service; 800 service (or any other toll -free numbers designated by the Federal Communications Commission); 900 service (or any other similar numbers designated by the Federal Communications Commission for services whereby subscribers who call in to pre- recorded or live service). The term "telecommunication services" shall include, but is not limited to, charges for: Resolution No. 2014 -XXX Page 4 of 11 50A -22