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ORDINANCE NO. NS-1268.1 (EMERGENCY) PAGE TWO (b) "City" shall mean the City of Santa Ana. (c) "Telephone corporation," "electrical corporation," and "gas corporation" shall have the same meanings as defined in Sections 234, 218 and 241, respectively, of the Public Utilities Code of the State of California as said sections existed on January 1, 1975. "Electrical corporation" shall be construed to include any municipality or franchised agency engaged in the selling or supplying of electrical power to a service user. (d) "Tax Administrator" shall mean the Finance Director of the City of Santa Ana. (e) "Service supplier" shall mean a person required to collect and remit a tax imposed by this Code. (f) "Service user" shall mean a person required to pay a tax imposed by this Code. (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 Calif6rnia. 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 communication 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 services or mari- time 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. Electricit~ 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