A. Nothing in this Chapter shall be construed as imposing a tax upon any person or service when the imposition of such tax upon such person or service would be in violation of a federal or state statute, the Constitution of the United States or the Constitution of the State of California.
B. Due to the status of the San Bernardino City Unified School District as an agency established by the Charter of the City of San Bernardino and due to the strong public policy in favor of encouraging and assisting the provision of public education, public schools are hereby exempted from the imposition of the Communications Users Tax.
C. Any service user that is exempt from the tax imposed by this Chapter pursuant to subsection A of this section shall file an application with the Tax Administrator for an exemption; provided, however, this requirement shall not apply to a service user that is a state or federal agency or subdivision with a commonly recognized name for such service. Said application shall be made upon a form approved by the Tax Administrator and shall state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and shall include the names of all communication service suppliers serving that service user. If deemed exempt by the Tax Administrator, such service user shall give the Tax Administrator timely written notice of any change in utility service suppliers so that the Tax Administrator can properly notify the new communication service supplier of the service user's tax exempt status. A service user that fails to comply with this section shall not be entitled to a refund of such taxes collected and remitted to the Tax Administrator from such service user as a result of such noncompliance. Upon request of the Tax Administrator, a service supplier or its billing agent, shall provide a list of the names and addresses of those customers which, according to its billing records, are deemed exempt from the Communication Users Tax. The decision of the Tax Administrator may be appealed by filing an application with the Tax Administrator and appeal to the City Manager. The City Manager shall give notice of, and conduct an informed hearing and shall render a decision in writing. Such hearing is a prerequisite to a suit herein.
D. The exemption and rebate provisions of Sections 3.44.140 and 3.44.144 of this Code shall apply to this Chapter 3.46.