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(n) "Service Supplier" shall mean any regulated or non-regulated entity, or person, including
<br />the City, that provides telephone communication, electric, or gas service to a user of such
<br />services within the City, and includes an entity or person required to collect, or self-collect
<br />under Section 2-4-215 of this Chapter, and remit a tax as imposed by this Chapter, including
<br />its billing agent in the case of electric, gas, water or video service.
<br />(o) "Service User" shall mean a person required to pay a tax imposed under the provisions of
<br />this Chapter.
<br />(p) "State" shall mean the State of California.
<br />(q) "Tax Administrator" shall mean the Finance Director of the City or his or her designee.
<br />(r) "Telephone Communication Services" shall include "communications services" as
<br />defined in Sections 4251 and 4252 of the Internal Revenue Code (26 U.S.C.A.), and the
<br />regulations thereunder, and shall include teletypewriter exchange and similar data services,
<br />and any service that is capable of transmitting telephonic quality communications [including
<br />the use of Internet Protocol (IP) or other similar means], whether provided by analog, digital,
<br />electronic, radio or similar means through "interconnected service" with the "public switched
<br />network" [as these terms are commonly used in the Federal Communications Act and the
<br />regulations of the Federal Communications Commission -see 47 U. S.C.A. Section 332(d)] or
<br />over digital networks by which communications with a substantial portion of the public is
<br />available (e.g., voice using internet protocol or VoIP), and whether such transmission occurs
<br />by wire, teletypewriter, cable, cable modem or digital subscriber line (DSL), internet, fiber-
<br />optic, light wave, laser, microwave, switching facilities, satellite, radio wave [including, but
<br />not limited to, mobile telecommunications service, cellular service, commercial mobile
<br />service and commercial mobile radio service (see 47 U.S.C. Section 332(d)(1) and Part 20.3
<br />of Title 47 of the Code of Federal Regulations), personal communications service (PCS),
<br />specialized mobile radio (SMR), and other similar services regardless of radio spectrum
<br />used], or any other similar facilities, and whether charges for such service are based on time,
<br />distance, or on any other basis.
<br />(s) "Utility Tax Year" shall mean the twelve (12) month period commencing July 1, and
<br />ending June 30, of the next succeeding calendar year.
<br />(t) "Video Service Supplier" means any person, company, or service which provides one or
<br />more channels of video programming, including any communications that are ancillary,
<br />necessary or common to the use and enjoyment of the video programming, to or from an
<br />address in the City, including to or from a business, home, condominium, or apartment,
<br />where some fee is paid, whether directly or included in dues or rental charges for that service,
<br />whether or not public rights-of--way are utilized in the delivery of the video programming or
<br />communications. A "video service supplier" includes, but is not limited to, multichannel
<br />video programming distributors [as defined in 47 U.S.C.A. Section 522(13)]; open video
<br />systems (OVS) suppliers; suppliers of cable television; master antenna television; satellite
<br />master antenna television; multichannel multipoint distribution services (MMDS); direct
<br />broadcast satellite to the extent federal law permits taxation of its video services, now or in
<br />ORDINANCE NO. 2004-014
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