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225 ORDINANCE NO. NS-2030 REL:mb(24a) 9/11/89 AN ORDINANCE OF THE CITY OF SANTA ANA AMENDING SECTIONS 35-155, 35-156, 35-157, AND 35-167 OF THE SANTA ANA MUNICIPAL CODE TO INCREASE THE UTILITY USERS TAX. THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: SECTION 1: That section 35-155 of the Santa Ana Municipal Code is hereby amended to read as follows: 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 four (4) per cent of all charges made for such services 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 in- serting 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 Regulations. (c) The tax imposed in this section shall be collected from the service user by the person providing the intra- state telephone communication services. The amount of tax collected in one month shall be remitted to the tax admini- strator 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 communica- tions services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of Title 26 of the United States Code.