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(d) To prevent actual multi jurisdictional taxation of telecommunication services <br />subject to tax under this Section, any service user, upon proof to the tax <br />administrator that the service user has previously paid the same tax in <br />another state or city on such telecommunication services, shall be allowed a <br />credit against the tax imposed to the extent of the amount of such tax legally <br />imposed in such other state or city; provided, however, the amount of credit <br />shall not exceed the tax owed to the city under this Section. <br />(e) The tax on telecommunication services imposed by this Section shall be <br />collected from the service user by the service supplier. The amount of tax <br />collected in one month shall be remitted to the tax administrator, and must be <br />received by the tax administrator on or before the twentieth (20th) day of the <br />following month. <br />SECTION 5: Section 35 -155.1 of the Santa Ana Municipal Code is hereby added <br />such that it reads as follows: <br />Sec. 35- 155.1. Bundling Taxable Items. <br />If any nontaxable charges are combined with and not separately stated from <br />taxable service charges on the customer bill or invoice of a service supplier, the <br />combined charge is subject to tax unless the service supplier identifies, by <br />reasonable and verifiable standards, the portions of the combined charge that are <br />nontaxable and taxable through the service supplier's books and records kept in the <br />regular course of business, and in accordance with generally accepted accounting <br />principles, and not created and maintained for tax purposes. If the service supplier <br />offers a combination of taxable and non - taxable services, and the charges are <br />separately stated, then for taxation purposes, the values assigned the taxable and <br />non - taxable services shall be based on its books and records kept in the regular <br />course of business and in accordance with generally accepted accounting principles, <br />and not created and maintained for tax purposes. The service supplier has the <br />burden of proving the proper valuation and apportionment of taxable and non- <br />taxable charges. <br />SECTION 6: Section 35 -155.2 of the Santa Ana Municipal Code is hereby added <br />such that it reads as follows: <br />Sec. 35- 155.2. Substantial Nexus /Minimum Contact. <br />For purposes of imposing a tax or establishing a duty to collect and remit a <br />tax under this article, "substantial nexus" and "minimum contacts" shall be construed <br />broadly in favor of the imposition, collection and /or remittance of the utility users' tax <br />to the fullest extent permitted by State and Federal law, and as it may change from <br />time to time by judicial interpretation or by statutory enactment. Any <br />telecommunication service (including VoIP) used by a person with a service address <br />in the city, which service is capable of terminating a call to another person on the <br />