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<br /> 5.4A <br /> Page 4 <br /> with the "public switched network" [as these terms are commonly <br /> used in the Federal Communications Act and the regulations of the <br /> Federal Communications Commission - see 47 U.S. C.A. Section <br /> 332(d)] or over digital networks by which communications with the <br /> general telephone pUblic is available (e.g., voice using internet <br /> protocol or VoIP), and whether such transmission occurs by wire, <br /> teletypewriter, cable, cable modem or digital subscriber line (DSL), <br /> internet, fiber-optic, Wi-Fi, light wave, laser, microwave, switching <br /> facilities, satellite, radio wave [including, but not limited to, mobile <br /> telecommunications service, cellular service, commercial mobile <br /> service and commercial mobile radio service (see 47 U.S.C. <br /> Section 332(d)(1) and Part 20.3 of Title 47 of the Code of Federal <br /> Regulations), personal communications service (PCS), specialized <br /> mobile radio (SMR), and other similar services regardless of radio <br /> spectrum used], or any other similar facilities, and whether charges <br /> for such service are based on time. distance, or on any other basis. <br /> "Telephone. Communication. SerVices" shall. alsoirlClude, but. is not <br /> limited to, "communications services" as defined in Sections 4251 <br /> and 4252 of the Internal Revenue Code, and the IRS regulations <br /> and rulings pertaining thereto, rendered prior to May 25, 2006. <br /> Sec. 32.502. Telephone Users Tax. <br /> (a) There is hereby imposed a tax upon every person in the City, other <br /> than a telephone corporation, using intrastate telephone communication services. <br /> The tax imposed by this section shall be at the rate of five (5%) percent of the <br /> charges made for such services and shall be collected from the service user by <br /> the telephone communication services supplier or its billing agent. There is a <br /> rebuttable presumption that telephone communication services, which are billed <br /> to a billing or service address in the City, are used, in whole or in part, within the <br /> City's boundaries, and such services are subject to taxation under this Article. If <br /> the billing address of the service user is different from the service address, the <br /> service address of the service user shall be used for purposes of imposing the <br /> tax. Charges for mobile telecommunications services are subject to taxation <br /> under this article if the customer's place of primary use is in the City, regardless <br /> of where the mobile telecommunications service may originate, terminate, or <br /> pass thr()ugh. <br /> (b) As used in this Section, the term "charges" shall include the value of <br /> any other services, credits, property of every kind or nature, or other <br /> consider~tjon provided by the service user in exchange for the telephone <br /> communication services. As used in this section, the term "charges" shall not <br /> include charges for selVices paid for by inserting coins in coin-operated <br /> telephones except that where such coin-operated telephone service is furnished <br /> for a guaranteed amount, the amounts paid under such guarantee plus any fixed <br /> F:Atty/OrdlOrd.266 <br /> 062906 2 <br /> ---~ <br />