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and not created and maintained for tax purposes. The service supplier has the burden of proving the proper valuation and apportionment of taxable and non-taxable charges. ( Ord. No. NS-2860, § 5, 12-9-14 ) Sec. 35-155.2. Substantial nexus/minimum contact. For purposes of imposing a tax or establishing a duty to collect and remit a tax under this article, "substantial nexus" and "minimum contacts" shall be construed broadly in favor of the imposition, collection and/or remittance of the utility users' tax to the fullest extent permitted by state and federal law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any telecommunication service (including VoIP) used by a person with a service address in the city, which service is capable of terminating a call to another person on the general telephone network, shall be subject to a rebuttable presumption that "substantial nexus/minimum contacts" exists for purposes of imposing a tax, or establishing a duty to collect and remit a tax, under this article. A service supplier shall be deemed to have sufficient activity in the city for tax collection and remittance purposes if its activities include, but are not limited to, any of the following: maintains or has within the city, directly or through an agent, affiliate, or subsidiary, a place of business of any nature; solicits business in the city by employees, independent contractors, resellers, agents or other representatives; solicits business in the city on a continuous, regular, seasonal or systematic basis by means of advertising that is broadcast or relayed from a transmitter with the city or distributed from a location with the city; or advertises in newspapers or other periodicals printed and published within the city or through materials distributed in the city by means other than the United States mail; or if there are activities performed in the city on behalf of the service supplier that are significantly associated with the service supplier's ability to establish and maintain a market in the city for the provision of utility services that are subject to a tax under this article (e.g., an affiliated person engaging in activities in the city that inure to the benefit of the service supplier in its development or maintenance of a market for its services in the city). ( Ord. No. NS-2860, § 6, 12-9-14 ) Sec. 35-156. Electricity users tax. (a) There is hereby imposed a tax upon every person in the City of Santa Ana using electricity in the city. The tax imposed by this section shall be at the rate of six (6) percent of the charges made for such electricity, and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service user, which are provided by a service supplier or non -utility service supplier to a service user. The tax shall be collected from the service user by the service supplier or non -utility service supplier, or its billing agent. (b) As used in this section, the term "charges" shall apply to all services, components and items that are: i) necessary or common to the receipt, use and enjoyment of electric service; or, ii) historically have been, included in a single or bundled rate for electric service by a local distribution company to a class of retail customers. The term "charges" shall include but is not limited to, the following charges: (1) Energy charges; (2) Distribution or transmission charges; (3) Metering charges; (4) Stand-by, reserves, firming, ramping, voltage support, regulation, emergency, or other similar minimum charges for services; City PiNaPPAKil RFP No. 23-%-5 194 PaN@/?W,§ 196