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no longer be applicable to long distance calls billed on time only, and certain other "bundled" services. E. The City of Santa Ana does not want to apply the new IRS interpretation to the UUT, but rather continue to apply its UUT to all telephone services as it has historically and consistent with the IRS Ruling 79-404. F. The amendments continue to recognize and retain the prior FET exemptions that existed prior to May 25, 2006. G. Santa Ana has always taxed all types of telephone communication services and has amended its ordinances in the past only to keep up with the advances in technology in order to continue to capture UUT for the range of telephone services already taxed. H. The proposed amendments restate the telephone communication services that are subject to the UUT. Only those telephone communications services that were taxed before Revenue Notice 2006-50 will continue to be taxed. I. The amendments do not increase or create a new tax on telephone communication services. J. The amendments neither extend the effective period of the UUT, nor modify any sunset provision or expiration date of the UUT. Section 2. Section 35-153 (n) of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout for tracking purposes only): "(n) Telephone C6ommunication SselVices shall mean any telephonic quality communication that is interconnected to the public switched network [as defined in 47 U.S.C.A. Section 332(d), as amended from time to time, and the regulations of the Federal Communications Commission], and shall include, without limitation, the transmission of messages or information (including but not limited to voice, telegraph, teletypewriter, data, facsimile, video, or text) or any other transmission of messages or information by electronic, radio or similar means through "interoonneoted servioe" with the "publio switohed network" [as these terms me oommonly used in the Federal Communioations ,^.ct and the regubtions of the Federal Communioations Commission see 47 U.S.CA Section 332(d) as amended from time to time]. whether such transmission occurs by wire, cable, fiber-optic, light wave, laser, microwave, radio wave [including, but not limited to, cellular service, personal communications service (PCS), specialized mobile radio (SMR), and other types of mobile telecommunications regardless of radio spectrum used]. switching facilities, satellite or any other Ordinance No. NS-XXX Page 2 of 6 508-4