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99 (b) Except as otherwise provided herein, the words "telephone communication services" shall mean "communications services" as defined in Sections 4251 and 4252 of the Internal Revenue Code, and the regulations thereunder, regardless of the means or technology used to provide such services. "Telecommunication services" shall not include "private mobile radio service" [as defined in Part 20 of Title 47 of the Code of Federal Regulations as amended from time to time], which is not interconnected to the public switched network. The tax imposed under subsection (a), above, shall not be imposed upon any person for using telephone communication services to the extent that, pursuant to Sections 4252 and 4253 of the Internal Revenue Code, the amounts paid for such communication services are exempt from or are not subject to the tax imposed under Section 4251 of the Internal Revenue Code. In the event that the federal excise tax on "communication services" as provided in Sections 4251, 4252 and 4253 of the Internal Revenue Code is subsequently repealed, any reference in this section to such law, including any related federal regulations, private letter rulings, case law, and other opinions interpreting these sections, shall refer to that body of law that existed immediately prior to the date of repeal, as well as any judicial or administrative decision interpreting such federal excise tax law, which is published or rendered after the date of repeal. (c) The tax administrator, from time to time, may issue and disseminate to telecommunication service suppliers, which are subject to the tax collection requirements of this code, an administrative ruling identifying those telecommunication services that are subject to the tax of subsection (a) above. This administrative ruling shall be consistent with legal nexus and the federal excise tax rules, regulations, and laws pertaining to "communications services" and shall not impose a new tax, revise an existing tax methodology, or increase an existing tax. In the event that the federal excise tax on telecommunications is repealed, this administrative ruling shall refer to the federal excise tax law on telecommunications that existed immediately prior to the date of repeal, as well as any judicial or administrative decision interpreting such federal excise tax law, which is published or rendered after the date of repeal. (d) As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telephone communication services. If a non-taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable unless the service supplier can reasonably identify charges not subject to the utility users tax based upon its books and records that are kept in the regular course of business, which shall be consistent with generally accepted accounting principles. 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 or other periodic charge shall be included in the base for computing the amount of tax due. Ordinance No. NS-2436 Page 5 of 22