The following words and phrases whenever used in this chapter shall be construed as defined in this section.
(a) “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" or “888" toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.
(b) “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.
(c) “Ancillary telecommunication services” mean services that are associated with or incidental to the provision, use or enjoyment of telecommunications services, including but not limited to the following services:
(1) “Conference bridging service” which means an ancillary service that links two or more participants of an audio or video conference call, and may include the provision of a telephone number. “Conference bridging service” does not include the telecommunications services used to reach the conference bridge.
(2) “Detailed telecommunications billing service” which means an ancillary service of separately stating information pertaining to individual calls on a customer's billing statement.
(3) “Directory assistance” which means an ancillary service of providing telephone number information, and/or address information.
(4) “Vertical service” which means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.
(5) “Voice mail service” which means an ancillary service that enables the customer to store, send or receive recorded messages. “Voice mail service” does not include any vertical services that the customer may be required to have in order to utilize the voice mail service.
(d) “Ancillary video services” mean services that are associated with or incidental to the provision or delivery of video services, including but not limited to electronic program guide services, search functions, recording services, or other interactive services or communications that are associated with or incidental to the provision, use or enjoyment of video services.
(e) “Billing address” means the mailing address of the service user where the service supplier submits invoices or bills for payment by the customer.
(f) “City” means the City of Canyon Lake.
(g) “Cogenerator” means any person employing cogeneration (as defined in Section 218.5 of the California Public Utilities Code) for producing power for the generation of electricity for sale to others from a qualified cogeneration facility (as defined in the Federal Public Utility Regulatory Policies Act of 1978 and regulations thereunder). As used herein, "cogenerator" does not mean a person employing clean energy cogeneration only for personal use.
(h) “Days” as used here means calendar days.
(i) “Electrical corporation” means any organization, municipality or agency engaged in the selling or supplying of electrical power to a service user.
(j) “Electricity service provider” means any entity or person that provides electricity service to a service user within the City.
(k) “Exempt wholesale generator” has the meaning and usage as set forth in the Federal Power Act (15 U.S.C. Section 79z-5a) and the regulations established therewith as those may be amended from time to time.
(l) “Gas” means natural or manufactured gas or any alternate hydrocarbon fuel that may be substituted therefore.
(m) “Gas service provider” means any entity or person that provides gas to a service user within the City.
(n) “Mobile telecommunications service” means the meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124) and the regulations established therewith, as those may be amended from time to time.
(o) “Month” means a calendar month.
(p) “Non-utility service supplier” means the following:
(1) A service supplier, other than a provider of electric distribution services to all or a significant portion of the City that generates electricity for sale to others, including, but not limited to, any publicly-owned electric utility, investor-owned utility, co-generator, exempt wholesale generator, municipal utility district, Federal power marketing agency, electric rural cooperative, or other supplier or seller of electricity.
(2) An electric service provider (ESP), electricity broker, marketer, aggregator, pool, operator, or other electricity supplier other than a provider of electric distribution services to all or a significant portion of the City that sells or supplies electricity or supplemental services to electricity users within the City.
(3) A gas service supplier, aggregator, marketer or broker, other than a provider of gas distribution services to all or a significant portion of the City that sells or supplies gas or supplemental services to gas users within the City.
(q) “Paging service” means a tele- communications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.
(r) “Person” means, without limitation, any natural individual, firm, trust, common law trust, estate, partnership of any kind, association, syndicate, club, joint stock company, joint venture, limited liability company, corporation (including foreign, domestic, and non-profit), municipal district or municipal corporation (other than the City) cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.
(s) “Place of primary use” generally means the street address where the customer's use of a taxable service primarily occurs, which may be the residential street address, the primary business street address of the customer, or the service address as defined below.
(t) “Post-paid telecommunication service” means the telecommunication service obtained by making a payment on a telecommunication-by- telecommunication basis either through the use of a payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a service number which is not associated with the origination or termination of the telecommunication service.
(u) “Prepaid telecommunication service” means the right to access telecommunication services, which must be paid for in advance and which enables the origination of telecommunications using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
(v) “Private telecommunication service” means a telecommunication service that entitles the customer to exclusive or priority use of a telecommunications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. A telecommunications channel is a physical or virtual path of telecommunications over which signals are transmitted between or among customer channel termination points (i.e., the location where the customer either inputs or receives the tele- communications).
(w) “Refuse” is a comprehensive term meaning any putrescible and non-putrescible solid waste, except sewage, whether combustible or noncombustible and includes garbage and rubbish as well as otherwise recyclable materials placed for collection by the refuse collector. “Garbage” as used in this chapter includes all waste accumulations of animal, fruit, vegetable or other matter that attends or results from the preparation, use, cooking, processing, dealing in or storage of food, meat, fish, fowl, fruits or vegetables, including the same or parts thereof. “Rubbish” as used in this chapter includes all waste matter other than garbage, soil, or rock material.
(x) “Refuse collector” means the City's authorized agent for such collection.
(y) “Service address” means any of the following:
(1) The location of the service user's equipment from which the taxable service originates or terminates, regardless of where the service is billed or paid.
(2) If the location of the service user's equipment from which the taxable service originates or terminates is unknown (e.g., mobile tele- communications service or VoIP service), the service address means the location of the service user's place of primary use.
(3) For prepaid telecommunication service, “service address” means the location associated with the service number.
(4) For refuse collection and disposal, “service address” means the location of the service user's place of primary use.
(z) “Service supplier” means any entity or person, that provides telecommunication, video, gas,
electrical, water, sewer or refuse collection and disposal service to a user of such service within the City.
(aa) “Service user” means a person required to pay a tax imposed under the provisions of this chapter.
(bb) “Sewer service” means any entity or person, public or private, that provides sewer service to a service user within the City.
(cc) “Tax Administrator” means the City Manager or his or her designee.
(dd) “Telecommunication services” means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used, and including broadband services (e.g., T-I, digital subscriber line (EDSL) fiber optic, coaxial cable, and wireless broadband, including Wi-Fi, WiMAX, and Wireless MESH) to the extent Federal and/or State law permits taxation of such broadband services, now or in the future. The term “telecommunications services” includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as Voice over Internet Protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that are functionally integrated with telecommunication services. Telecommunications services include, but are not limited to, the following services, regardless of the manner or basis on which such services are calculated or billed: Ancillary telecommunication services; mobile telecommunications service; prepaid tele- communication service; post-paid telecommunication service; private telecommunication service; paging service; 800 service (or any other toll-free numbers designated by the Federal Communications Commission); 900 service (or any other similar numbers designated by the Federal Communications Commission for services whereby subscribers call in to pre-recorded or live service).
(ee) “Video programming” means those programming services commonly provided to subscribers by a “video service supplier,” including but not limited to basic services, premium services, audio services, video games, pay-per-view services, video on demand, origination programming, or any other similar services, regardless of the content of such video programming, or the technology used to deliver such services, and regardless of the manner or basis on which such services are calculated or billed.
(ff) “Video services” mean video programming and any and all services related to the providing, recording, delivering, use or enjoyment of video programming (including origination programming and programming using Internet Protocol, e.g., IP-TV and IP-Video), using one or more channels by a video service supplier, regardless of the technology used to deliver, store or provide such services, and regardless of the manner or basis on which such services are calculated or billed, and includes ancillary video services, data services, telecommunication services, or interactive communication services that are functionally integrated with video services.
(gg) “Video service supplier” means any person or service that provides or sells one or more channels of video programming, or provides or sells the capability to receive one or more channels of video programming, including any telecommunications that are ancillary, necessary or common to the provision, use or enjoyment of the video programming, to or from a business or residential address in the City, where some fee is paid, whether directly or included in dues or rental charges for that service, whether or not public rights-of-way are utilized in the delivery of the video programming or telecommunications. A “video service supplier” includes, but is not limited to, multi-channel video programming distributors (as defined in 47 U.S.C.A. Section 522(13)); open video systems (OVS) suppliers; and suppliers of cable television; master antenna television; satellite master antenna television; multichannel multipoint distribution services (MMDS); video services using Internet Protocol (e.g., IP-TV and IP-Video, which provide, among other things, broadcasting and video on demand), direct broadcast satellite to the extent Federal law permits taxation of its video services, now or in the future; and other suppliers
of video services (including two-way communications), whatever their technology.
(hh) “VoIP (Voice over Internet Protocol)” means the digital process of making and receiving real-time voice transmissions over any Internet Protocol network.
(ii) “Water service” means any entity or person, public or private, that provides sewer and related wastewater disposal service to a service user within the City.
(Ord. 177, passed 11-6-2018)