Section
3.12.010 Definitions
3.12.020 Exemptions
3.12.030 Telephone user tax
3.12.040 Electricity user tax
3.12.050 Gas user tax
3.12.060 Limit on amount of tax to be paid
3.12.070 Actions to collect
3.12.080 Duty to collect; procedures
3.12.090 Tax Administrator; additional powers and duties
3.12.100 Failure to pay tax; penalty
3.12.110 Refunds
3.12.120 Conflict with state agency
3.12.130 Duty to keep records
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ELECTRICAL CORPORATION, GAS CORPORATION and TELEPHONE CORPORATION. The same meanings as defined in Cal. Public Utilities Code §§ 218, 222 and 234, respectively. ELECTRICAL CORPORATION shall be construed to include any municipality or governmental agency engaged in selling or supplying of electrical power to a service user.
MONTH. A calendar month.
PERSON. All domestic and foreign corporations, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies and individuals.
SERVICE SUPPLIER. A person required to collect and remit a tax imposed under the provisions of this chapter.
SERVICE USER. A person required to pay a tax imposed under the provisions of this chapter.
TAX ADMINISTRATOR. The Town Manager of the town.
TOWN. The Town of Fairfax.
(Prior Code, § 3.12.010)
(Ord. 552, passed 8-25-1986)
Nothing in this chapter shall be construed as imposing a tax upon the town or any person when imposition of the tax upon that person would be in violation of the Constitution of the United States or the Constitution of the State of California. The Tax Administrator shall prepare a list of the persons exempt from the provisions of this chapter by virtue of this section and furnish a copy thereof to each service supplier.
(Prior Code, § 3.12.020)
(Ord. 552, passed 8-25-1986)
(A)
There is imposed a tax on the amounts paid for any intrastate telephone services by every person in the town other than a telephone corporation using the services. The tax imposed by this section shall not be greater than five percent of the charges made for the service and shall be paid by the person paying for the services.
(B) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CHARGES. Shall not include charges for services paid for by inserting coins in coin-operated telephones, except that where the coin-operated service is furnished for a guaranteed amount, the amounts paid under the guarantee, plus any fixed month or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term CHARGES include charges for any type of service equipment furnished by a service supplier subject to Public Utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to Public Utility regulation; nor shall the words TELEPHONE COMMUNICATION SERVICES include land mobile services or maritime mobile services as defined in 47 C.F.R. § 2.1, as the section existed on January 1, 1970.
TELEPHONE COMMUNICATION SERVICES. The service which provides access to a telephone system and the privilege of telephonic quality communication with substantially all persons having telephone stations which are part of such telephone system. The telephone user tax is intended to, and does, apply to all charges billed to a telephone account having a situs in the town, irrespective of whether a particular communication service originates and/or terminates within the town.
(C) (1) The tax imposed by this section shall be collected from the service user by the person providing the intrastate telephone communication services, or the person receiving payment for the services.
(2) The amount of the tax collected in one month shall be remitted to the Tax Administrator on or before the last day of the following month; or at the option of the person required to collect and remit the tax, an estimated amount of tax collected, measured by the tax billed in the previous month, shall be remitted to the Tax Administrator on or before the last day of each month.
(D) Notwithstanding the provisions of division (A) above, the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communication services to the extent that the amounts paid for the services are exempt from or not subject to the tax imposed under Cal. Revenue and Taxation Code Division 2, Part 20, or the tax imposed under I.R.C. § 4251.
(Prior Code, § 3.12.030)
(Ord. 552, passed 8-25-1986)
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