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11/2612007 4) establish a class of persons that is exempt or excepted from one or more taxes hereunder, and at any time thereafter, discontinue such exemption or exception; 5) decide that all or a part of a tax imposed under this Article VIII should not be enforced for administrative reasons, and at any time thereafter, decide to enforce the full amount of such tax as previously approved by the voters in the enactment of this ordinance; or, 6) establish, and at any time thereafter change, the value and/or apportionment (including a "safe harbor" percentage) of taxable and nontaxable services that are bundled or packaged under a combined charge, in response to changes in the marketing of combined services and the components thereof, or in reevaluating the values thereof [See Section 32.606]. Sec.32.606. BUNDLING TAXABLE ITEMS WITH NON-TAXABLE ITEMS: Except as otherwise provided by applicable federal or state law, if any nontaxable charges are combined with and not separately stated from taxable service charges on the customer bill or invoice of a service supplier, the combined charge is subject to tax unless the service supplier identifies, by reasonable and verifiable standards, the portions of the combined charge that are nontaxable and taxable through the service supplier's books and records kept in the regular course of business, and in accordance with generally accepted accounting principles, and not created and maintained for tax purposes. The service supplier has the burden of proving the proper apportionment of taxable and non-taxable charges. Sec.32.607. MAXIMUM UTILITY USERS' TAX AND COMMUNICATIONS TAX PAYABLE: No service user shall be required to pay the combined amount of the taxes imposed pursuant to Article VII and Article VIII of Chapter 32 in excess of fifty thousand dollars ($50,000.00) per year. Any service user who pays the maximum utility users' tax imposed by the City may, with the permission of the Director, pay the tax in equal quarterly installments directly to the City. The Director shall inform all service suppliers of the names and locations of all service users' making payments directly to the City. Sec.32.608. SUBSTANTIAL NEXUS/MINIMUM CONTACTS: For purposes of imposing a tax or establishing a duty to collect and remit a tax under this Article, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users' tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any communication service (including VoIP) used by a person with a service address in the City, which service is capable of terminating a call to another person on the general telephone network, shall be subject to a rebuttable presumption that "substantial nexus/minimum contacts" exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax, under this Article. A service supplier shall be deemed to have sufficient activity in the City for tax collection and remittance purposes if its activities include, but are not limited to, any of ATTY/ORD/ORD.283 071007 7 2316 Formerly Muff # 305