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under the name "900" service, and any subsequent numbers designated by the Federal Communications Commission. SECTION 4: Section 35 -155 of the Santa Ana Municipal Code is hereby amended such that it reads as follows: Sec. 35 -155. Telecommunication Users' Tax. (a) There is hereby imposed a tax upon every person in the city using telecommunication services. The tax imposed by this Section shall be at the rate of five and one half percent (5.5 %) of the charges made for such services and shall be collected from the service user by the telecommunication services supplier or its billing agent. There is a rebuttable presumption that telecommunication services, which are billed to a billing or service address in the city, are used, in whole or in part, within the city's boundaries, and such services are subject to taxation under this Section. There is also a rebuttable presumption that prepaid telecommunication services sold within the city are used, in whole or in part, within the city and are therefore subject to taxation under this Section. If the billing address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax, As used in this Section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telecommunication services. (b) "Mobile telecommunications service" shall be sourced in accordance with the sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124). The tax administrator may issue and disseminate to telecommunication service suppliers, which are subject to the tax collection requirements of this article, sourcing rules for the taxation of other telecommunication services, including but not limited to post -paid telecommunication services, prepaid telecommunication services, VoIP, and private communication services, provided that such rules are based upon custom and common practice that further administrative efficiency and minimize multi jurisdictional taxation (e.g., Streamlined Sales and Use Tax Agreement). (c) The tax administrator may issue and disseminate to telecommunication service suppliers, which are subject to the tax collection requirements of this article, an administrative ruling identifying those telecommunication services, or charges therefore, that are subject to or not subject to the tax of subsection (a) above. (d) To prevent actual multi jurisdictional taxation of telecommunication services subject to tax under this Section, any service user, upon proof to the tax administrator that the service user has previously paid the same tax in Ordinance No. NS -2860 Page 6 of 13