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<br />8E <br />Page 10 <br /> <br />(1) franchise fees and access fees (PEG); <br />(2) initial installation of equipment necessary for provision and receipt of <br />communication services; <br />(3) late fees, collection fees, bad debt recoveries, and return check fees; <br />(4) activation fees, reactivation fees, and reconnection fees; <br />(5) all video programming services (e.g., basic services, premium services, <br />audio services, video games, pay-per-view services, or on demand <br />programming ); <br />(6) ancillary programming services (e.g., electronic program guide services, <br />search functions, or other interactive services or communications that are <br />ancillary, necessary or common to the use or enjoyment of the video <br />programming); <br />(7) equipment leases (e.g., converters, remote devices); and, <br />(8) service calls, service protection plans, name changes, changes of services, <br />and special services. <br /> <br />F. To prevent actual multi-jurisdictional taxation of communication services subject to tax <br />under this section, any service user, upon proof to the Tax Administrator that the service <br />user has previously paid the same tax in another state or local jurisdiction on such <br />communication services, shall be allowed a credit against the tax imposed to the extent <br />of the amount of such tax legally imposed in such other state or local jurisdiction; <br />provided, however, the amount of credit shall not exceed the tax owed to the City under <br />this section. <br /> <br />G. The tax on communication services imposed by this section shall be collected from <br />the service user by the service supplier. The amount of tax collected in one (1) month <br />shall be remitted to the Tax Administrator, and must be received by the Tax <br />Administrator on or before the twentieth (20th) day of the following month. <br /> <br />Sec.32.605. NO INCREASE IN TAX PERCENTAGE OR CHANGE IN <br />METHODOLOGY WITHOUT VOTER APPROVAL: <br /> <br />A. Regarding Section 32.604, the City may not increase the tax percentage or change a <br />methodology for calculating the tax so as to result in an increase in a tax imposed on a <br />person, without voter approval. <br /> <br />B. Notwithstanding A, above, pursuant to Government Code Section 53750, the City <br />may make the following changes without voter approval: <br /> <br />1) reduce the percentage rate, and at any time thereafter increase such <br />percentage rate, so long as the subsequent increase does not exceed the rate <br />previously approved by the voters in the enactment of this ordinance; <br /> <br />2) change the methodology so as to reduce the amount of the tax being levied, <br />and at any time thereafter change the methodology, so long as the subsequent <br />change in methodology does not result in an increase in the amount being levied <br />under the methodology previously approved by the voters in the enactment of <br />this ordinance; <br /> <br />A TTY JORD/ORD.283 <br />070207 <br /> <br />6 <br />