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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 In the event that the Federal Communications Excise Tax is repealed, any reference in this section to such law shall refer to that body of law, that existed immediately prior to the date of repeal.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. (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 charges for telephone communication services pursuant to this code, "minimum contacts" shall be construed broadly in favor of the imposition Ordinance No. NS-2721 Page 3 of 4