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8E Page 20 shall provide the city council with a written report for the immediate preceding fiscal year detailing: (a) the total communication users' tax collected; (b) the purpose for which the communication users' tax was expended; and (c) any exemptions from the communications users' tax granted by the Tax Administrator and the reasons therefore. The report of the Tax Administrator shall be provided to the city council subsequent to the audit conducted by the independent auditor engaged by the city council for the purpose of auditing Redwood City's financial records and transactions. Sec.32.622. INTERACTION WITH PRIOR TAX: A. Satisfaction of Tax Obligation by Service Users. Any person who pays the tax levied pursuant Article VIII, Section 32.604 of this Code with respect to any charge for a communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Article VII, Sections 32.502 and 32.506 of this Code with respect to that charge. Likewise, prior to April 1, 2008, any person who pays the tax levied pursuant to Article VII, Sections 32.502 and 32.506 of this Code with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Article VIII, Section 32.604 of this Code with respect to that charge. The intent of this paragraph is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone and video users' tax to the new communication users' tax (which transition period ends April 1, 2008) and to permit communications service providers, during that transition period to satisfy their collection obligations by collecting either tax. B. Collection of Tax by Service Providers. Service providers shall begin to collect the tax imposed by this Article as soon as feasible after the effective date of the Article, but in no event later than permitted by Section 799 of the California Public Utilities Code. Sec. 32.623. REMEDIES CUMULATIVE: All remedies and penalties prescribed by this Article or which are available under any other provision of law or equity, including but not limited to the California False Claims Act (Government Code Section 12650 ef seq.) and the California Unfair Practices Act (Business and Professions Code Section 17070 et seq.), are cumulative. The use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this Article. SECTION 2. Effective Date. This Article shall become effective immediately upon the date that this Ordinance is confirmed and approved by the voters of Redwood City at the Municipal General Election of November 6,2007. SECTION 3. Amendment or Repeal. Article VIII of Chapter 32 of the Redwood City Municipal Code may be repealed or amended by the City Council without a vote of the people. However, as required by Article XIIIC of the California Constitution, voter approval is required for any amendment provision that would exceed the maximum rate of tax as previously approved by the voters in the enactment of this Ordinance. ATTY/ORD/ORD.283 070207 16