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<br />telephone communication service, shall be allowed a credit against the tax imposed to <br />the extent of the amount of such tax legally imposed in such other state or city; <br />provided, however, the amount of credit shall not exceed the tax owed to the city under <br />this section. For purposes of establishing sufficient legal nexus for the imposition and <br />collection of utility users tax on charges for telephone communication services pursuant <br />to this code, "minimum contacts" shall be construed broadly in favor of the imposition <br />and collection of the utility users tax to the fullest extent permitted by California and <br />federal law, and as it may change from time to time. <br /> <br />(f) The tax imposed in this section shall be collected from the service user by the <br />service supplier or its billing agent. The amount of tax collected in one (1) month shall <br />be remitted to the tax administrator on or before the twentieth (20th) day of the following <br />month in accordance with section 35-163 of this code." <br /> <br />Section 4. If any section, subsection, sentence, clause, phrase or portion of this <br />ordinance is for any reason held to be invalid or unconstitutional by the decision of any <br />court of competent jurisdiction, such decision shall not affect the validity of the remaining <br />portions of this ordinance. The City Council of the City of Santa Ana hereby declares that it <br />would have adopted this ordinance and each section, subsection, sentence, clause, phrase <br />or portion thereof irrespective of the fact that anyone or more sections, subsections, <br />sentences, clauses, phrases, or portions be declared invalid or unconstitutional. <br /> <br />Section 5. This ordinance shall become effective immediately upon adoption by <br />a 2/3 vote of the members of the City Council. It shall be of no further force and effect <br />upon Ordinance No. NS-2721 becoming effective. <br /> <br />ADOPTED this 7'h day of AUQust 2006 <br /> <br /> <br />~ <br /> <br />Miguel A. Pulido <br />May?r 0 ' <br />A1.J'1..!) (S+ <br /> <br />"f\:ftorney <br /> <br />Councilmembers Alvarez. Bist. Bustamante. Christv. <br />Garcia. Solorio (6) <br /> <br />NOES: Councilmembers None (0) <br /> <br />ABSTAIN: Councilmembers None (0) <br /> <br />NOT PRESENT: Councilmembers Pulido (1) <br /> <br />Ordinance No. NS-2723 <br />Page 4 of 5 <br />