(a) Satisfaction of tax obligation by service users. Any person who pays the tax levied pursuant to § 5.74.030 of this code 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 §§ 5.76.020 and 5.76.060 of this code with respect to that charge. Likewise, prior to November 1, 2007, any person who pays the tax levied pursuant to §§ 5.76.020 and 5.76.060 of this code with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to § 5.74.030 of this code with respect to that charge. The intent of this division 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 communication users’ tax (which transition period ends November 1, 2007) and to permit communications service providers, during that transition period to satisfy their collection obligations by collecting either tax.
(B) Collection of tax by service providers. Service providers shall begin to collect the tax imposed by this chapter as soon as feasible after the effective date of the chapter, but in no event later than permitted by the Cal. Public Utilities Code § 799.
(Ord. 07-05, passed 6-5-2007)