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<br />ORDINANCE NO. NS-2l32 <br />PAGE THREE <br /> <br />393 <br /> <br />(c) The tax imposed in this section shall be collected <br />from the service user by the person providing the telephone <br />communication services or the teletypewriter exchange services <br />or the person receiving payment for such service. The amount <br />of tax collected in one (1) month shall be remitted to the tax <br />administrator on or before the twentieth day of the following <br />month: <br /> <br />(d) Notwithstanding the provisions of subsection (a), the <br />tax imposed under this section shall not be imposed upon any <br />person for using telephone communications services or <br />teletypewriter exchange services or mobile or cellular <br />telephone services, to the extent that the amounts paid for <br />such services are exempt from or not subject to the tax <br />imposed under section 4251 of Title 26 of the United states <br />Code. <br /> <br />Sec. 35-156. <br /> <br />Electricity users tax. <br /> <br />(a) There is hereby imposed a tax upon every person in <br />the City of Santa Ana using electrical energy in the city. The <br />tax imposed by this section shall be at the rate of five (5) <br />per cent of the charges made for such energy and shall be paid <br />by the person paying for such energy. "Charges" as used in <br />this section shall include charges made for: <br /> <br />(1) Metered energy, and <br /> <br />(2) Minimum charges for service, including customer <br />charges, service charges, demand charges, standby <br />charges, and annual and monthly charges. <br /> <br />(b) As used in this section, the term "using electrical <br />energy" shall not be construed to mean the storage of such <br />energy by a person in a battery owned or possessed by him for <br />use in an automobile or other machinery or device apart from <br />the premises upon which the energy was received, provided, <br />however, that the term shall include the receiving of such <br />energy for the purpose of using it in the charging of <br />batteries; nor shall from the premises upon which the energy <br />of such energy by an electric public utility or governmental <br />agency at a point within the City of Santa Ana for resale; or <br />the use of such energy in the production or distribution of <br />water by a public utility or a governmental agency. <br /> <br />(c) The tax imposed in this section shall be collected <br />from the service user by the person supplying such energy. The <br />amount of tax collected in one (1) month shall be remitted to <br />the tax administrator on or before the twentieth day of the <br />following month. Remittance of tax may be predicated on a <br />formula based upon the payment pattern of the supplier's <br /> <br />" <br />i <br /> <br />3 <br />