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041 <br />ORDINANCE NO. NS -2217 <br />AN ORDINANCE OF THE CITY COUNCIL OF THE <br />CITY OF SANTA ANA AMENDING SECTIONS 35- <br />155,35 -156, 35 -157, AND 3 -158 OF THE <br />CITY OF SANTA ANA MUNICIPAL CODE, RELAT- <br />ING TO UTILITY USERS TAX. <br />THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS <br />FOLLOWS: <br />SECTION 1: That Section 35 -155 of the Santa Ana Municipal <br />Code is hereby amended to read as follows: <br />Sec. 35 -155. Telephone users tax. <br />(a) There is hereby imposed a tax upon every person, other <br />than a telephone corporation, in the City of Santa Ana using <br />telephone communication services, including services for intra- <br />state, interstate, or international calls, in the City of Santa <br />Ana, and using any teletypewriter exchange services in the City of <br />Santa Ana or mobile or cellular telephone communication when the <br />owner or lessee of the telephone has a billing address in the City <br />of Santa Ana. The tax imposed by this section shall be at the rate <br />of six (6) per cent of all charges made for such services and shall <br />be paid by the person paying for such services. Interstate calls <br />shall be deemed to include calls to the District of Columbia. The <br />telephone users' tax is intended to, and does, apply to all charges <br />billed to a telephone account having a situs in the City of Santa <br />Ana, irrespective of whether a particular communication service <br />originates or terminates within the City of Santa Ana. <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 amounts <br />paid under such guarantee plus any fixed monthly other periodic <br />charge shall be included in the base for computing the amount of <br />tax due; nor shall the term "telephone communication services" <br />include land mobile services or maritime mobile services as defined <br />in Section 2.1 of Title 47 of the Code of Federal Regulations. <br />(c) The tax imposed in this section shall be collected from <br />the service user by the person providing the telephone communica- <br />tion services or the teletypewriter exchange services or the person <br />receiving payment for such service. The amount of tax collected in <br />one (1) month shall be remitted to the tax administrator on or <br />before the twentieth day of the following month. <br />(d) Notwithstanding the provisions of subsection (a), the tax <br />imposed under this section shall not be imposed upon any person for <br />1 <br />