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<br />similar facilities. Except where inconsistent with the foregoing, Te/ephone <br />Communication Services shall also mean a "communications service" as <br />defined in Sections 4251, 4252 and 4253 of the Internal Revenue Code (the <br />"Federal Communications Excise Tax" or "FET"). Telephone <br />Communication Services shall not include "private mobile radio service" <br />[as defined in Part 20 of Title 47 of the Code of Federal Regulations as <br />amended from time to time], which is not interconnected to the public <br />switched network." <br /> <br />Section 3. Section 35-155 of the Santa Ana Municipal Code is hereby amended <br />such that it reads as follows (new language in bold, deleted language in strikeout for <br />tracking purposes only): <br /> <br />Sec. 35-155. Telephone users tax. <br /> <br />"(a) There is hereby imposed a tax upon every person in the City of Santa Ana <br />using Ttelephone CGommunication Sservices as defined in Section 35-153(n), <br />above, including services for intrastate, interstate or international calls. The tax <br />imposed by this section shall be at the rate of six (6) percent of all charges made <br />for such telephone communicotion services and shall be collected from the <br />service user by the telephone communication services supplier or its billing <br />agent. To the extent allowed by law, the tax on telephone communication <br />services shall apply to a service user if the billing or service address of the <br />service user is within the city's boundaries. If the billing address of the service <br />user is different from the service address, the service address of the service user <br />shall be used. <br /> <br />(b) Except os otherwice provided herein, the 'Nords "telephone communiootion <br />services" sholl meon "oommunicotions servioes" as defined in Sections 1251 ond <br />1252 of the Internal Revenue Code, ond the regulations thereunder, regordless <br />of the meons or technology used to provide such services. "Telecommunicotion <br />services" sholl not include "privote mobile radio service" [os defined in Port 20 of <br />Title 17 of the Code of Federal Regulations os omended from time to time], which <br />is not interconnected to the public switched network. The tax imposed under <br />subsection (a), above, shall not be imposed upon any person for using <br />Ttelephone Ceommunication Sservices to the extent that, pursuont to Sections <br />1252 ond 1253 of the Internol Revenue Code, the amounts paid for such <br />communication services are exempt from or are not subject to the tax imposed <br />under Section 1251 of the Internol Revenue Codethe Federal Communications <br />Excise Tax as it was interpreted by the Internal Revenue Service prior to <br />May 25, 2006. In the event that the Ffederal Communications Eexcise Ttax 00 <br />"communicotion services" os provided in Sections 1251, 1252 and 1253 of the <br />Internai RcvenueCode is subsequently repealed, any reference in this section to <br />such law, including ony related federal regulotions, privote letter rulings, cose <br />low, ond other opinions interpreting these sections, shall refer to that body of law, <br /> <br />Ordinance No. NS-XXX <br />Page 3 of 6 <br /> <br />508-5 <br />