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including charges or surcharges for programs imposed by state or federal law (whether such charges or surcharges are imposed on the service supplier or the customer); local number portability charges; and text and instant messaging. "Telecommunication services" shall not include digital downloads that are not "ancillary telecommunication services," such as music, ringtones, games, and similar digital products. (v) "VoIP (Voice over Internet Protocol)" means the digital process of making and receiving real-time voice transmissions over any Internet Protocol network. (w) "800 Service" means a "telecommunications service" that allows a caller to dial a toll -free number without incurring a charge for the call. The service is typically marketed under the name "800," "855," "866," "877," and "888" toll -free calling, and any subsequent numbers designated by the Federal Communications Commission. (x) "900 Service" means an inbound toll "telecommunications service" purchased by a subscriber that allows the subscriber's customers to call in to the subscriber's prerecorded announcement or live service. "900 service" does not include the charge for: collection services provided by the seller of the "telecommunications services" to the subscriber, or service or product sold by the subscriber to the subscriber's customer. The service is typically marketed under the name "900" service, and any subsequent numbers designated by the Federal Communications Commission. (Ord. No. NS-2436, § 2, 8-4-00; Ord. No. 2721, § 2, 8-7-06; Ord. No. NS-2723, § 2, 8-7-06; Ord. No. NS-2860, § 3, 12- 9-14 ) Sec. 35-154. Constitutional exemptions. (a) Nothing in this code shall be construed as imposing a tax upon: (1) Any person or service when imposition of such tax upon that person or service would be in violation of a federal or state statute, the Constitution of the United States or that of the State of California; and (2) The city. (b) Any service user that is exempt from the taxes imposed by this code pursuant to subsection (a) shall file an application with the tax administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name, or is a service user of telephone communication services that has received a federal excise tax exemption certificate for such service. Said application shall be made upon a form approved by the tax administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all utility service providers serving that service user. If deemed exempt by the tax administrator, such service user shall give the tax administrator timely written notice of any change in utility service providers so that the tax administrator can properly notify the new utility service provider of the service user's tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of utility users taxes collected and remitted to the tax administrator from such service user as a result of such non-compliance. Upon request of the tax administrator, a service supplier or non -utility service supplier, or its billing agent, shall provide a list of the names and addresses of those customers which, according to its billing records, are deemed exempt from the utility users tax. With respect to a service user of telephone communication service, a service supplier of such telephone communication services doing business in the city shall, upon the request of the tax administrator, provide a copy of the federal exemption for each exempt customer within the city that is served by such service supplier. (Ord. No. NS-2436, § 2, 8-4-00) City PiNaPPAKil RFP No. 23-%-5 192 PaN@/196