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041 ORDINANCE NO. NS -2217 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA AMENDING SECTIONS 35- 155,35 -156, 35 -157, AND 3 -158 OF THE CITY OF SANTA ANA MUNICIPAL CODE, RELAT- ING TO 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 telephone communication services, including services for intra- state, interstate, or international calls, in the City of Santa Ana, and using any teletypewriter exchange services in the City of Santa Ana or mobile or cellular telephone communication when the owner or lessee of the telephone has a billing address in the City of Santa Ana. The tax imposed by this section shall be at the rate of six (6) per cent of all charges made for such services and shall be paid by the person paying for such services. Interstate calls shall be deemed to include calls to the District of Columbia. The telephone users' tax is intended to, and does, apply to all charges billed to a telephone account having a situs in the City of Santa Ana, irrespective of whether a particular communication service originates or terminates within the City of Santa Ana. (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 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 telephone communica- tion services or the teletypewriter exchange services or the person receiving payment for such service. The amount of tax collected in one (1) month shall be remitted to the tax administrator on or before the twentieth 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 1