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<br />11/26/2007 <br /> <br />The decision of the Tax Administrator may be appealed pursuant to Section 32.617 of <br />this Article. Filing an application with the Tax Administrator and appeal to the City <br />Manager pursuant to Section 32.617 of this Article is a prerequisite to a suit thereon. <br /> <br />Sec.32.604. COMMUNICATION USERS' TAX: <br /> <br />A. There is hereby imposed a tax upon every person in the City using communication <br />services. The maximum tax imposed by this section shall be at the rate of four percent <br />(4%) of the charges made for such services and shall be collected from the service user <br />by the communication services supplier or its billing agent. There is a rebuttable <br />presumption that communication services, which are billed to a billing or service address <br />in the City, are used, in whole or in part, within the City's boundaries, and such services <br />are subject to taxation under this Article. If the billing address of the service user is <br />different from the service address, the service address of the service user shall be used <br />for purposes of imposing the tax. As used in this Section, the term "charges" shall <br />include the value of any other services, credits, property of every kind or nature, or other <br />consideration provided by the service user in exchange for the communication services. <br /> <br />B. "Mobile Telecommunications Service" shall be sourced in accordance with the <br />sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. <br />Section 124). The Tax Administrator may issue and disseminate to communication <br />service suppliers, which are subject to the tax collection requirements of this Article, <br />sourcing rules for the taxation of other communication services, including but not limited <br />to post-paid communication services, prepaid communication services, and private <br />communication services, provided that such rules are based upon custom and common <br />practice that further administrative efficiency and minimize multi-jurisdictional taxation. <br /> <br />C. The Tax Administrator may issue and disseminate to communication service <br />suppliers, which are subject to the tax collection requirements of this Article, an <br />administrative ruling identifying those communication services, or charges therefor, that <br />are subject to or not subject to the tax of subsection (a) above. <br /> <br />D. As used in this section, the term "telecommunication services" shall include, but are <br />not limited to charges for: connection, reconnection, termination, movement, or change <br />of telecommunication services; late payment fees; detailed billing; central office and <br />custom calling features(including but not limited to call waiting, call forwarding, caller <br />identification and three-way calling); voice mail and other messaging services; directory <br />assistance; access and line charges; universal service charges; regulatory, <br />administrative and other cost recovery charges; local number portability charges; and <br />text and instant messaging. "Telecommunication services " shall not include digital <br />downloads that are not "ancillary telecommunication services", such as books, music, <br />ringtones, games, and similar digital products. <br /> <br />E. Charges for communication services (video) shall include, but are not limited to, <br />charges for the following: <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 /> <br />ATTY/ORD/ORD.283 <br />071007 <br /> <br />5 <br /> <br />2316 <br />Formerly Muff# 305 <br />