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07/28/2003 supplier to a class of retail customers. The term "charges" shall include, but is not limited to, the following charges: (1) franchise fees and access fees (PEG), whether designated on the customer's bill or not; (2) initial installation of equipment necessary for provision and receipt of video services; (3) late fees, collection fees, bad debt recoveries, and return check fees; (4) activation fees, reactivation fees, and reconnection fees; (5) all programming services (e.g., basic services, premium services, audio services, video games, pay-per-view services, and electronic program guide services); (6) equipment leases (e.g., converters, remote devices); and, (7) service calls, service protection plans, name changes, changes of services, and special services. (c) As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the video services. (d) The Tax Administrator, from time to time, may survey the video service suppliers in the City to identify the various components of video service that are being offered to customers within the City, and the charges therefor. The Tax Administrator, thereafter, may issue and disseminate to such video service suppliers an administrative ruling identifying those components: i) that are necessary for or common to the receipt, use or enjoyment of video service; or, ii) which currently are or historically have been included in a bundled rate for video service by a local distribution company. Charges for such components shall be subject to the tax of subsection (a) above. (e) The tax imposed by this section shall be collected from the service user by the video service supplier, its billing agent, or a reseller of such services. In the case of video service, the service user shall be deemed to be the purchaser of the bulk video service (e.g., an apartment owner), unless such service is resold to individual users, in which case the service user shall be the ultimate purchaser of the video service. The amount of tax collected in one (1) month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth (20th) day of the following month Sec. 32,507. Effect of Commingling Taxable Items with Non-Taxable Items. If one or more non-taxable items are bundled or billed together with one or more taxable items (as provided for by this Article) under a single charge on a service user's bill, the entire single charge shall be deemed taxable. F:Atty/Ord/Ord.186 2250 060403 12