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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. Except where inconsistent with the foregoing, Telephone Communication SeNices shall also mean a "communications service" as defined in Sections 4251, 4252 and 4253 of the Internal Revenue Code (the "Federal Communications Excise Tax" or "FEr). Telephone Communication SeNices 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." Section 3. Section 35-155 of the Santa Ana Municipal Code is hereby amended such that it reads as follows: Sec. 35-155. Telephone users tax. "(a) There is hereby imposed a tax upon every person in the City of Santa Ana using Telephone Communication Services as defined in Section 35-153(n), above, 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 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. (b) The tax imposed under subsection (a), above, shall not be imposed upon any person for using Telephone Communication Services to the extent that the amounts paid for such services are exempt from or are not subject to the Federal Communications Excise Tax as it was interpreted by the Internal Revenue Service prior to May 25, 2006. In the event that the Federal Communications Excise Tax is repealed, any reference in this section to such law, shall refer to that body of law, that existed immediately prior to the date of repeal. (c) The tax administrator, from time to time, may issue administrative rulings clarifying those Telephone Communication Services that are subject to the tax of subsection (a) above. These 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. In no event, shall such administrative rulings be interpreted or have the effect of imposing a new tax, revising any existing tax methodology, or increasing an existing tax, Ordinance No. NS-XXX Page 3 of 5 508-5