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origination of communications using an access number or authorization code, whether manually or
<br />electronically dialed.
<br />(n) "Private telecommunication service" means a telecommunication service that entitles the customer to
<br />exclusive or priority use of a communications channel or group of channels between or among termination
<br />points, regardless of the manner in which such channel or channels are connected, and includes switching
<br />capacity, extension lines, stations, and any other associated services that are provided in connection with the
<br />use of such channel or channels. A communications channel is a physical or virtual path of communications
<br />over which signals are transmitted between or among customer channel termination points (i. e., the
<br />location where the customer either inputs or receives the communications).
<br />(o) "Service address" means the residential street address or the business street address of the service user. For
<br />a telecommunication service user, "service address" means either:
<br />(1) The location of the service user's telecommunication equipment from which the telecommunication
<br />originates or terminates, regardless of where the telecommunication is billed or paid; or
<br />(2) If the location in subsection (1) of this definition is unknown (e.g., mobile telecommunications service
<br />or VoIP service), the service address means the location of the service user's place of primary use.
<br />(3) For prepaid telecommunication service, "service address" means the point of sale of the services
<br />where the point of sale is within the city, or if unknown, the known address of the service user (e.g.,
<br />billing address or location associated with the service number), which locations shall be presumed to
<br />be the place of primary use.
<br />(p) "Service supplier" shall mean any entity or person, including the city that provides, sells, or resells a utility
<br />service to a user of such service within the city.
<br />(q) "Service user" shall mean a person required to pay a tax imposed under the provisions of this article.
<br />(r) "State" shall mean the State of California.
<br />(s) "Streamlined sales and use tax agreement" means the multi -state agreement commonly known and referred
<br />to as the streamlined sales and use tax agreement, as it is amended from time to time.
<br />(t) "Tax administrator" shall mean the finance director, or his or her designee.
<br />(u) "Telecommunications service" means the transmission, conveyance, or routing of voice, data, audio, video,
<br />or any other information or signals to a point, or between or among points, whatever the technology used.
<br />The term "telecommunications services" includes such transmission, conveyance, or routing in which
<br />computer processing applications are used to act on the form, code or protocol of the content for purposes
<br />of transmission, conveyance or routing without regard to whether such services are referred to as voice over
<br />internet protocol (VolP) services or are classified by the Federal Communications Commission as enhanced or
<br />value added, and includes video and/or data services that are functionally integrated with
<br />"telecommunication services." "Telecommunications services" include, but are not limited to the following
<br />services, regardless of the manner or basis on which such services are calculated or billed: ancillary
<br />telecommunication services; intrastate, interstate, and international telecommunication services; mobile
<br />telecommunications service; prepaid telecommunication service; post-paid telecommunication service;
<br />private telecommunication service; paging service; 800 service (or any other toll -free numbers designated by
<br />the Federal Communications Commission); 900 service (or any other similar numbers designated by the
<br />Federal Communications Commission for services whereby subscribers who call in to pre-recorded or live
<br />service). The term "telecommunication services" shall include, but is not limited to, charges for: connection,
<br />reconnection, termination, movement, or change of telecommunication services; late payment fees; detailed
<br />billing; central office and custom calling features (including but not limited to call waiting, call forwarding,
<br />caller identification and three-way calling); voice mail and other messaging services; directory assistance;
<br />access and line charges; universal service charges; regulatory or administrative fees, charges or surcharges,
<br />City PiNaPPAKil RFP No. 23-%-5 191 PaN@W� 196
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