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<br />ORDINANCE NO. NS-2132 <br />PAGE TWO <br /> <br />391 <br /> <br />selling or supplying of electrical power to a <br />service user. <br /> <br />(d) Tax administrator shall mean the finance director <br />of the City of Santa Ana. <br /> <br />(e) Service supplier shall mean a person required to <br />collect and remit a tax imposed by this code. <br /> <br />(f) service user shall mean a person required to pay a <br />tax imposed by this code. <br /> <br />(g) Month shall mean a calendar month. <br /> <br />Sec. 35-154. <br /> <br />Constitutional exemptions. <br /> <br />Nothing in this code shall be construed as imposing a tax <br />upon any person when imposition of such tax upon that person <br />would be in violation of the constitution of the united States <br />or that of the State of California. <br /> <br />Sec. 35-155. <br /> <br />Telephone users tax. <br /> <br />(a) There is hereby imposed a tax upon every person, <br />other than a telephone corporation, in the city of Santa Ana <br />using telephone communication services, including services <br />for intrastate, interstate, or international calls, in the <br />City of Santa Ana, and using any teletypewriter exchange <br />services in the city of Santa Ana or mobile or cellular <br />telephone communication when the owner or lessee of the <br />telephone has a billing address in the City of Santa Ana. The <br />tax imposed by this section shall be at the rate of five (5) <br />per cent of all charges made for such services and shall be <br />paid by the person paying for such services. Interstate calls <br />shall be deemed to include calls to the District of Columbia. <br />The telephone users' tax is intended to, and does, apply to <br />all charges billed to a telephone account having a situs in <br />the city of Santa Ana, irrespective of whether a particular <br />communication service originates or terminates within the city <br />of Santa Ana. <br /> <br />(b) As used in this section, the term "charges" shall not <br />include charges for services paid for by inserting coins in <br />coin-operated telephones except that where such coin-operated <br />telephone service is furnished for a guaranteed amount, the <br />amounts paid under such guarantee plus any fixed monthly other <br />periodic charge shall be included in the base for computing <br />the amount of tax due; nor shall the term "telephone <br />communication services" include land mobile services or <br />maritime mobile services as defined in section 2,1 of Title 47 <br />of the Code of Federal Regulations, <br /> <br />2 <br />