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ORDINANCE NO. NS-1265 PAGE TWO (g) "Month" shall mean a calendar month. Sec. 35-154. Constitutional Exemptions. Nothing in this code shall be construed as imp( a tax upon any person when imposition of such tax upon person would be in violation of the Constitution of United States or that of the State of California. Sec. 35-155. Telephone Users Tax. (a) There is hereby imposed a tax upon other than a telephone corporation, in the using intrastate telephone communication servl~ Santa Ana. The tax imposed by this section s! rate of five percent (5%) of all charges vices and shall be paid by the person person, Santa Ana ~s in the City of ill be at the ~or such ser- such services. (b) As used in this section, the t~ "charges" shall not include charges for services paid for inserting coins in coin-operated telephones except that such coin- operated telephone service is furnished a guaranteed amount, the amounts paid under such gua] plus any fixed monthly or other periodic charge shall s included in the base for computing the amount of tax d~ nor shall the term "telephone communication services" .ude land mobile ser- vices or maritime mobile services as in Section 2.1 of Title 47 of the Code of Federal ulations. (c) The tax imposed in thil section shall be collected from the service user by the pers¢ providing the intrastate telephone communication services The amount of tax collected in one month shall be remitted the Tax Administrator on or before the 20th day of the foll month. (d) Notwithstanding t ~rovisions of subsection (a), the tax imposed under this s~ shall not be imposed upon any person for using telephone communications services to the extent amounts paid for such services are exempt from or not sub to the tax imposed under Sec- tion 4251 of Title 26 of e United States Code. Sec. 35-156. El( Users Tax. (a) There is imposed a tax upon every person in the City of Santa using electrical energy in the City. The tax impo~ by this section shall be at the rate of five percer (5%) of the charges made for such energy and shall paid by the person paying for such energy. "Charges," as use in this section shall include charges made for (1) red energy, and (2) minimum charges for service, customer charges, service charges, demand charges, charges, and annual and monthly charges. trical of such by him apart of suc of b~ of (b) used in this section, the term "using elec- ," shall not be construed to mean the storage by a person in a battery owned or possessed use in an automobile or other machinery or device the premises upon which the energy was received, however, that the term shall include the receiving energy for the purpose of using it in the charging ; nor shall the term include the mere receiving energy by an electric public utility or governmental agency at a point within the City of Santa Ana for resale; or the use of such energy in the production or distribution of water by a public utility or a governmental agency.