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5.4A Page 5 monthly or other periodic charge shall be included in the base for computing the amount of tax due. (c) The Tax Administrator, from time to time, may issue and disseminate to telecommunication service suppliers which are subject to the tax collection requirements of this Article, an administrative ruling identifying those telecommunication services that are subject to the tax of subsection (a) above. This administrative ruling shall not impose a new tax, revise an existing tax methodology, or increase an existing tax. An administrative ruling shall not constitute a new tax or an increase in an existing tax if such administrative ruling is: (1) consistent with the existing ordinance language; and, (2) merely reflects a change in, clarification to, or new rendition of the definition, interpretation, or application of substantial nexus by a court of competent jurisdiction or by preemptive state or federal law, for .; . purposes. of taxation In the event that the federal excise tax on "communication services" as provided. in Sections 4251, 4252 and 4253 of the Internal Revenue Code is subsequently repealed, any reference in this section and in Section 32.501(q) to such law, shall refer to such law that existed as of the date of repeal, and as it was interpreted by the Internal Revenue Service through its federal regulations, rulings, and other opinions. which were rendered prior to May 25, 3006. The Tax Administrator shall thereafter apply such law in rendering his or her administrative rulings as provided in this subsection (c). (d) As used in this section, the term ''telephone communication services" shall not include "private mobile radio service" [as defined in Part 20.3 of Title 47 of the Code of Federal Regulations] or "private mobile service" [as defined in 47 U.S.C.A. ': Section 332(d)(3)] which is not interconnected to the public switched network. The tax imposed under subsection (a), above, shall not be imposed upon any person for using telephone communication services to the extent that, pursuant to Sections 4252(d) and 4253 of the Internal Revenue Code, the amounts,paid for such communication services are not subject to or are exempt from the tax imposed under Section 4251 of the Internal Revenue Code. (e) To prevent actual multi-jurisdictional taxation of telephone communication services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user has previously paid the same tax in another state or city on such telephone communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the City under this section. F:Atty/OrdfOrd.266 . 062906 3