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When used in this Article, the following terms shall mean or include:
(a) "Ancillary Telephone Communications Services" shall mean services associated with or incidental to the provision, use or enjoyment of telephone communications services, including but not limited to:
(1) Service that link two or more participants in an audio or video conference call and that may include the provisions of a telephone number.
(2) Services that provide telephone number information, and/or address information, or any other information that may assist in contacting another party via a telephone communications service.
(3) Services offered in connection with one or more telephone communications services which offer advanced calling features that allow customers to identify callers and to manage multiple calls and call connections.
(4) Services that enable customers to store, send or receive recorded messages including, without limitation, voice mail services.
(5) Services related to listing telephone communications service customer information in, or excluding such information from, a directory or database.
(6) Services that provide customer billing information in a detailed or alternative format.
(b) "Billing Address" shall mean the mailing address to which a telephone communications service supplier submits invoices or bills for payment by a service user.
(c) "Electrical corporation," "gas corporation," and "telephone corporation" shall have the same meanings as defined in Sections 218, 222 and 234, respectively, of the Public Utilities Code of the State of California.
(d) "Residential Telephone Communications Service" shall mean telephone communications service by a fixed line, wire or cable to a residential service address and includes voice over Internet Protocol (VoIP) service that cannot be used at locations other than the service user's residential service address. Residential telephone communications service excludes mobile telephone communications services including mobile VoIP service.
(e) "Paging Service" shall mean a telephone communications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.
(f) "Service Address" shall mean the street address of a service user's primary place of usage.
(g) "Service User" shall mean a person required to pay a tax imposed under the provisions of this Article.
(h) "Service Supplier" shall mean any person required to collect a tax imposed under the provisions of this Article.
(i) "Steam Corporation" shall mean and include every "heat corporation," as defined in Section 224 of the Public Utilities Code of the State of California, using steam to deliver heat.
(j) "Telephone Communications Services" shall mean 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, including without limitation wire, fiber optic, coaxial cable, power line transmission, light wave, laser, microwave, radio wave, satellite or any other form of wireless transmission, or any other technology now existing or developed after the adoption of this Section, and whether or not such information is transmitted through interconnected service with the public switched network. Telephone communications service 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 service is referred to as voice over internet protocol (VoIP) service or is classified by the Federal Communications Compassion as enhanced or value added, and includes video and/or data service that are functionally integrated with telephone communications services. Telephone communications service includes without limitation the for lowing services, regardless of the manner or basis on which such services are calculated or billed; ancillary telephone communications services, mobile telephone communications service; paging service; and 800 service. Telephone communications service does not include; internet access services to the extent they are exempt from taxation under the Internet Tax Freedom Act, 47 U.S.C. 151 note; video programming services, and digital downloads, such as downloads of books, music, video, ringtones, games and similar digital products.
(k) "Telephone communications service supplier" shall mean any person who provides telephone communications service to a user of such service within the City, including, without limitation, use outside the City which is within the City's tax jurisdiction under the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 et seq. The term includes any person required to collect or remit the tax imposed by Section 703, including the billing agent of such person.
(l) "Water Corporation" shall mean and include every corporation or person including the City and County owning, controlling, operating or managing any water system for compensation within the State of California.
(m) "800 Service" shall mean a telephone communications service that allows a caller to dial a toll-free number without incurring a charge for the call, "800 service" includes without limitation services marketed as "800," "855," "866," "877," and "888" toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 262-93, App. 8/10/93; Ord. 324-93, App. 10/15/93; Ord. 21-98, App. 1/16/98; Amended by Proposition O, § 4, 11/4/2008)
(Added by Ord. 224-06, File No. 061142, Effective without the signature of the Mayor; Repealed by Proposition O, § 4, 11/4/2008)