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amendments continue to recognize and retain the prior FET exemptions that existed prior to May 25, 2006. F. Santa Ana has always taxed all types of telephone communication services and has amended its ordinances in the past only to keep up with the advances in technology in order to continue to capture UUT for the range of telephone services already taxed. G. The proposed amendments restate the telephone communication services that are subject to the UUT. Only those telephone communications services that were taxed before Revenue Notice 2006-50 will continue to be taxed. H. The amendments do not increase or create a new tax on telephone communication services, and neither extend the effective period of the UUT, nor modify any sunset provision or expiration date of the UUT. I. Some telephone communication services providers have notified the City that they intend to cease collection of the tax or will collect taxes under protest in light of Revenue Notice 2006-50 resulting in irreparable loss of general revenues to the City. J. All of the foregoing findings form the basis required by section 415 of the city charter for adoption of an urgency ordinance necessary to avoid harm to the public peace, health & safety. Section 2. Section 35-153 (n) of the Santa Ana Municipal Code IS hereby amended such that it reads as: "(n) Telephone Communication Services shall mean any telephonic quality communication that is interconnected to the public switched network [as defined in 47 U.S.CA Section 332(d), as amended from time to time, and the regulations of the Federal Communications Commission], and shall include, without limitation, the transmission of messages or information (including but not limited to voice, telegraph, teletypewriter, data, facsimile, video, or text) or any other transmission of messages or information by electronic, radio or similar means, whether such transmission occurs by wire, cable, fiber-optic, light wave, laser, microwave, radio wave [including, but not limited to, cellular service, personal 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 Services 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 Services 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." Ordinance No. NS-2723 Page 2 of 5