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<br />F. The amendments continue to recognize and retain the prior FET <br />exemptions that existed prior to May 25, 2006. <br /> <br />G. Santa Ana has always taxed all types of telephone communication <br />services and has amended its ordinances in the past only to keep up with <br />the advances in technology in order to continue to capture UUT for the <br />range of telephone services already taxed. <br /> <br />H. The proposed amendments restate the telephone communication services <br />that are subject to the UUT. Only those telephone communications <br />services that were taxed before Revenue Notice 2006-50 will continue to <br />be taxed. <br /> <br />I. The amendments do not Increase or create a new tax on telephone <br />communication services. <br /> <br />J. The amendments neither extend the effective period of the UUT, nor <br />modify any sunset provision or expiration date of the UUT. <br /> <br />Section 2. Section 35-153 (n) of the Santa Ana Municipal Code is hereby amended <br />such that it reads as follows: <br /> <br />"(n) Telephone Communication Services shall mean any telephonic quality <br />communication that is interconnected to the public switched network [as defined in 47 <br />U.S.C.A. Section 332(d), as amended from time to time, and the regulations of the <br />Federal Communications Commission], and shall include, without limitation, the <br />transmission of messages or information (including but not limited to voice, telegraph, <br />teletypewriter, data, facsimile, video, or text) or any other transmission of messages or <br />information by electronic, radio or similar means, whether such transmission occurs by <br />wire, cable, fiber-optic, light wave, laser, microwave, radio wave [including, but not <br />limited to, cellular service, personal communications service (PCS), specialized mobile <br />radio (SMR), and other types of mobile telecommunications regardless of radio <br />spectrum used], sWitching facilities, satellite or any other similar facilities. Except where <br />inconsistent with the foregoing, Telephone Communication Services shall also mean a <br />"communications service" as defined in Sections 4251, 4252 and 4253 of the Internal <br />Revenue Code (the "Federal Communications Excise Tax" or "FEr). Telephone <br />Communication Services shall not include "private mobile radio service" [as defined in <br />Part 20 of Title 47 of the Code of Federal Regulations as amended from time to time], <br />which is not interconnected to the public switched network." <br /> <br />Section 3. Section 35-155 of the Santa Ana Municipal Code is hereby amended such <br />that it reads as follows (new language in bold, deleted language in strikeout for tracking purposes <br />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 using <br />Telephone Communication Services as defined in Section 35-153(n), above, including <br /> <br />Ordinance No. NS-2721 <br />Page 2 of 4 <br />