A. Collection of Tax by Service Providers. Service providers shall begin to collect the tax imposed by this Chapter 3.46 as soon as feasible after the effective date of this Chapter, but in no event later than permitted by Section 799 of the California Public Utilities Code.
B. Satisfaction of Tax Obligation by Service Users. Any person who pays the tax levied pursuant to Section 3.46.040 of this Chapter with respect to any charge for a communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Sections 3.44.030 and 3.44.040 of this Code with respect to that charge. Likewise, prior to August 1, 2008, any person who pays the tax levied pursuant to Sections 3.44.030 and 3.44.040 of this Code with respect to any charge for a service subject to taxation pursuant to this Chapter shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to Section 3.46.040 of this Chapter with respect to that charge. The intent of this paragraph is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone and video users' tax to the new communications users' tax (which transition period ends August 1, 2008) and to permit communications service providers, during that transition period to satisfy their collection obligations by collecting either tax.