50B - ORD UTILITY USERS TAX - Laserfiche WebLink

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interpret3tions, that existed immediately prior to the date of repeal., 3S well 3S any judioi31 or 3dministrati'/e decision interpreting such federal exoise tax 13W, which is published or rendered 3fter the d3te of repeal. (c) The tax administrator, from time to time, may issue and dissemin3te to telecommunication servioe suppliers, which 3re subject to the t3X oollection requirements of this code, on administrative rulings identifying clarifying those teleoommunioation Telephone Communication Sservices that are subject to the tax of subsection (a) above. Theseis administrative rulings shall be for the purpose of ensuring that despite changes in communications technologies and practices, or changes in body of federal law referred to in this Article, the tax remains applicable to all of those services intended by this Article, to the extent not preempted by the State of California or the United States of America. oonsistent with leg31 nexus 3nd the federal exoise tax rules, regulations, and lows pert3ining to "oommunioations servioes" and In no event, shall such administrative rulings be interpreted or sholl not have the effect of imposinge a new tax, revising anYe-aR existing tax methodology, or increasinge an existing tax. In the e'lent th3t the feder31 exoise tax on teleoommunications is repe3led, this administrative ruling sholl ref.or to the federal exoise tax low on teleoommunio3tions that existed immediately prior to the d3te of repe;)l, 3S 'Nell os any judioial or administrative deoision interpreting suoh f{)deral excise tax law, whioh is published or rendered after the d3te of repe31. (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. (e) To prevent actual multi-jurisdictional taxation of telephone communication services subject to tax under this section, any service user, upon proof to the tax administrator that the service user has previously paid the same tax in another state or city on such telephone communication service, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the city under this section. For purposes of establishing sufficient legal nexus for the imposition and collection of utility users tax on Ordinance No. NS-XXX Page 4 of 6 508-6