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ORDINANCE NO. NS-1268 PAGE TWO (g) "Month" shall mean a calendar month. Sec. 35-154. Constitutional Exemptions. Nothing in this code shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of the Constitution of the United States or that of the State of California. Sec. 35-155. Telephone Users Tax. (a) There is hereby imposed a tax upon every person, other than a telephone corporation, in the City of Santa Ana using intrastate telephone co~u~unication services in the City of Santa Ana. The tax imposed by this section shall be at the rate of three percent (3%) of all charges made for such ser- vices and shall be paid by the person paying for such services. (b) As used in this section, the term"charges" shall not include charges for services 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 ser- vices or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations. (c) The tax imposed in this section shall be collected from the service user by the person providing the intrastate telephone communication services. The amount of tax collected in one month shall be remitted to the Tax Administrator on or before the 20th day of the following month. (d) Notwithstanding the provisions of subsection (a), the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Sec- tion 4251 of Title 26 of the United States Code. Sec. 35-156. Electricity Users Tax. (a) There is hereby imposed a tax upon every person in the City of Santa Ana using electrical energy in the City. The tax imposed by this section shall be at the rate of three percent (3%) of the charges made for such energy and shall be paid by the person paying for such energy. "Charges," as used in this section shall include charges made for (1) metered energy, and (2) minimum charges for service, including customer charges, service charges, demand charges, standby charges, and annual and monthly charges. (b) As used in this section, the term "using elec- trical energy" shall not be construed to mean the storage of such energy by a person in a battery owned or possessed by him for use in an automobile or other machinery or device apart from the premises upon which the energy was received, provided however, that the term shall include the receiving of such energy for the purpose of using it in the charging of batteries; nor shall the term include the mere receiving of such energy by an electric public utility or governmental agency at a point within the City of Santa Aha for resale; or the use of such energy in the production or distribution of water by a public utility or a governmental agency.