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98 communications service (PCS), specialized mobile radio (SMR), and other types of mobile telecommunications regardless of radio spectrum used], switching facilities, satellite or any other similar facilities. Sec. 35-154. Constitutional exemptions. (a) Nothing in this code shall be construed as imposing a tax upon: (1) any person or service when imposition of such tax upon that person or service would be in violation of a federal or state statute, the Constitution of the United States or that of the State of California; and (2) the City. (b) Any service user that is exempt from the taxes imposed by this code pursuant to subsection (a) shall file an application with the tax administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name, or is a service user of telephone communication services that has received a federal excise tax exemption certificate for such service. Said application shall be made upon a form approved by the tax administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all utility service providers serving that service user. If deemed exempt by the tax administrator, such service user shall give the tax administrator timely written notice of any change in utility service providers so that the tax administrator can properly notify the new utility service provider of the service user's tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of utility users taxes collected and remitted to the tax administrator from such service user as a result of such non- compliance. Upon request of the tax administrator, a service supplier or non-utility service supplier, or its billing agent, shall provide a list of the names and addresses of those customers which, according to its billing records, are deemed exempt from the utility users tax. W~th respect to a service user of telephone communication service, a service supplier of such telephone communication services doing business in the City shall, upon the request of the tax administrator, provide a copy of the federal exemption for each exempt customer within the City that is served by such service supplier. Sec. 35-155. Telephone users tax. (a) There is hereby imposed a tax upon every person in the City of Santa Aha using telephone communication services, including services for intrastate, interstate or international calls. The tax imposed by this section shall be at the rate of six (6%) percent of all charges made for such telephone communication services and shall be collected from the service user by the telephone communication services supplier or its billing agent. To the extent allowed by law, the tax on telephone communication services shall apply to a service user if the billing or service address of the service user is within the City's boundaries. If the billing address of the service user is different from the service address, the service address of the service user shall be used. Ordinance No. NS-2436 Page 4 of 22