(A) There is imposed a fee on the amounts paid for any intrastate telephone services by every person in the city other than a telephone corporation using those services. The fee imposed by this section shall be 3% of the charges made for those services and shall be paid by the person paying for those services.
(B) As used in this section, the term CHARGES shall not include charges for any type of service or equipment furnished by a service supplier subject to the 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 the public utility regulation. However, CHARGES shall include charges for long-distance service, and bundled local and long-distance service, regardless of whether such services are based upon elapsed transmission time, distance, or upon elapsed transmission time and distance.
(C) The term TELEPHONE COMMUNICATION SERVICES refers to that service which provides access to a telephone system and the privilege of telephone quality communication with substantially all persons having telephone stations which are part of the telephone system. The telephone users fee is intended to, and does, apply to all charges billed to a telephone account having a situs in the city, regardless of whether a particular communication service originates and/or terminates in the city. The situs shall be the service address, if known, otherwise, the billing address. Furthermore, TELEPHONE COMMUNICATION SERVICES include, without limitation, long-distance service, and bundled local and long-distance service, provided under a single plan that does not separately state charges for local telephone service, where the charges for such services are based on either time or distance.
(D) The fee 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 those services. The amount of the fee collected in one month shall be remitted to the Fee Administrator on or before the last day of the following month.
(E) Notwithstanding the provisions of division (A) of this section, the fee 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 those services are exempt from or not subject to the tax imposed under Cal. Rev. & Tax. Code div. 2, part 20. Furthermore, the following shall be exempt from payment of the fee imposed by this section:
(1) LAND MOBILE SERVICES or MARITIME MOBILE SERVICES as defined in 47 CFR 2.1 as that section existed on January 1, 1970.
(2) Service paid for by inserting coins in coin-operated telephones; except that where the coin-operated telephone service is furnished for a guaranteed amount, the amount paid under such guarantee plus any fixed monthly or other periodic charges shall be included in the base for computing the amount of the fee due pursuant to this section.
(3) Except with respect to local telephone service, payment received from any person for services used in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, if the charge for such service is billed in writing to such person.
(4) Payment received for services furnished to an international organization, or to the American National Red Cross.
(5) Payment received for any toll telephone services which originates within a combat zone from a member of the Armed Forces of the United States performing service in such combat zone, provided a certificate, setting forth such facts as the Secretary of the Treasury may be regulations prescribe, is furnished to the person receiving such payment.
(6) The amount paid for any toll telephone service to the extent that the amount so paid is for use by a common carrier, telephone or telegraph company, or radio broadcasting station or network in the conduct of its business as such.
(7) The amount paid for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment as is properly attributable to such installation.
(8) The amount paid by a nonprofit hospital for services furnished to such organization. For purposes of this subsection, the term NONPROFIT HOSPITAL means a hospital that is exempt from state and federal income tax under § 501(a) of the Internal Revenue Code.
(9) Any payment received for services or facilities furnished to the government of any state, or any political subdivision thereof, or the District of Columbia.
(10) Any amount paid by a nonprofit educational organization for services or facilities furnished to such organization. For purposes of this subsection, the term NONPROFIT EDUCATIONAL ORGANIZATION means an educational organization that is exempt from income tax under § 501(a) of the Internal Revenue Code. The term also includes a school operated as an activity of an organization that is exempt from income tax under § 501(a), if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
('61 Code, § 23B.3) (Ord. 920, passed - - ; Am. Ord. 1113, passed 2-5-92; Am. Ord. 1478, passed 9-6-06; Am. Ord. 1479, passed 9-20-06; Am. Ord. 1541, passed 9-17-08) Penalty, see § 53.99