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or governmental agency at a point within the City of Santa Ana for resale, or that used by a governmental agency or public utility for the production or distribution of its particular public utility product or service. (c) The tax imposed in this Section shall be collected from the service user by the electricity service supplier. The amount of tax collected in one month shall be remitted to the Director of Finance of City on or before the 20th day of the following month. Sec. 35-204. Gas User Tax. (a) There is hereby imposed a tax upon every person in the City using gas in the City which is delivered through mains or pipes. The tax hereby imposed shall be at the rate of five percent (5%) of the charges made for such gas, and shall be paid by the person paying for such gas. "Charges", as used herein, shall include charges for metered gas, minimum charges for service (including customer charges, service charges, demand charges, standby charges, and annual and monthly charges). (b) The term "charges" shall not include charges made for gas which is to he resold and delivered through mains or pipes, charges made for gas sold or used by a governmental agency or public utility in the production or distribution of its particular public utility product or service charges made by a gas public utility for gas used or consumed in the conduct of the business of gas public utilities, charges made for gas utilized to propel motor vehicles, and charges made for gas utilized in water pumping and distribution activities by governmental agencies or water public utilities. (c) The tax imposed in this Section shall be collected from the service user by the gas service supplier. The amount of tax collected in one month shall be remitted to the Director of Finance of City on or before the 20th day of the following month. Sec. 35-205. Telephone User Tax. (a) There is hereby imposed a tax upon every person in the City, other than a telephone corporation, using intrastate telephone communication services in the City. The tax hereby imposed shall be at the rate of five percent (5%) of the charges made for such service, and shall be paid by the person paying for such service. (b) As used in this Section, the term "charges" shall not include charges for service paid for by inserting coins in coin- operated telephones, except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term "telephone communication services" include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regula- tions, as such section existed on August 1, 1970. (c) Notwithstanding the provisions of Subsection (a), the tax imposed under this Section shall not be imposed upon any person for using intrastate telephone communication services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed by Section 4251 of Title 26 of the United States Code, as such section existed on August 1, 1970, without regard to Subsection (b) thereof. -2-