50A - ORD AND RESO UUT - Laserfiche WebLink

Home Browse Search

connection, reconnection, termination, movement, or change of telecommunication services; late payment fees; detailed billing; central office and custom calling features (including but not limited to call waiting, call forwarding, caller identification and three -way calling); voice mail and other messaging services; directory assistance; access and line charges; universal service charges; regulatory or administrative fees, charges or surcharges, including charges or surcharges for programs imposed by state or federal law (whether such charges or surcharges are imposed on the service supplier or the customer); local number portability charges; and text and instant messaging. "Telecommunication services" shall not include digital downloads that are not "ancillary telecommunication services," such as music, ringtones, games, and similar digital products. (v) "VolP (Voice Over Internet Protocol)" means the digital process of making and receiving real -time voice transmissions over any Internet Protocol network. (w) "800 Service" means a "telecommunications service" that allows a caller to dial a toll -free number without incurring a charge for the call. The service is typically marketed under the name "800," "855," "866," "877," and "888" toll -free calling, and any subsequent numbers designated by the Federal Communications Commission. (x) "900 Service" means an inbound toll "telecommunications service" purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. "900 service" does not include the charge for: collection services provided by the seller of the "telecommunications services" to the subscriber, or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name "900" service, and any subsequent numbers designated by the Federal Communications Commission. SECTION 4: Section 35 -155 of the Santa Ana Municipal Code is hereby amended such that it reads as follows: Sec. 35 -155. Telecommunication Users' Tax. (a) There is hereby imposed a tax upon every person in the city using telecommunication services. The tax imposed by this Section shall be at the rate of five and one half percent (5.5 %) of the charges made for such services and shall be collected from the service user by the telecommunication services supplier or its billing agent. There is a rebuttable presumption that telecommunication services, which are billed to a billing or service address in the city, are used, in whole or in part, within the city's boundaries, and such services are subject to taxation under this Section. There is also a rebuttable presumption that prepaid telecommunication services sold within the city are used, in whole or in part, within the city and are therefore subject to taxation under this Section. If the billing address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax. As used in this Section, the term "charges" shall include the value of any other services, credits, property of every kind Ordinance No. NS -XXX Page 5 of 11 50A -23