Ord 2004-014 - Laserfiche WebLink

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the future; and other suppliers of video programming or communications (including two-way communications), whatever their technology. (u) "Video Services" means any and all services related to the providing of video programming (including origination programming), including any communications that are ancillary, necessary or common to the use or enjoyment of the video programming, regardless of the content of such video programming or communications. "Video Services" do not include services for which a tax is paid under Section 2-4-200 of this Article." Section 3. Section 2-4-110 EXEMPTIONS (b), (c) & (d) of the San Leandro Municipal Code is hereby amended to read as follows: (b) Any service user exempt from the taxes imposed by this Chapter described in subsection (a)(1) of this section, other than state and federal agencies or their subdivisions with commonly recognized names, shall file an application with the Tax Administrator for an exemption. Such application shall be made upon a form supplied 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 utility service providers 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 providers so that the Tax Administrator can properly notify the new utility service provider 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 utility users taxes collected and remitted to the Tax Administrator from such service user as a result of such non-compliance. Upon request of the Tax Administrator, a service supplier ornon-utility supplier, or their billing agents, shall provide a list of names and addresses of those customers which, according to their billing records, are deemed exempt from the utility users tax. A telephone communication service supplier shall, upon request of the Tax Administrator, provide a copy of the federal exemption certificate for each exempt customer within the City that is served by such service supplier. The decision of the Tax Administrator maybe appealed pursuant to Section 2-4-280 of this Chapter. Filing an application with the Tax Administrator and appeal to the City Administrator pursuant to Section 2-4-280 of this Chapter is a prerequisite to a suit thereon. (c) The City Council may, by ordinance or resolution, establish that one or more classes of persons or one or more classes of utility services otherwise subject to payment of a tax imposed by this Chapter shall be exempt, in whole or in part from such tax. (d) The Tax Administrator shall prepare a list of the persons and/or utility services that the Tax Administrator is aware are exempt from the provisions of this Chapter by virtue of this section and furnish a copy thereof to each service supplier. Section 4. Section 2-4-200 TELEPHONE USERS TAX of the San Leandro Municipal Code is hereby amended to read as follows: ORDINANCE NO. 2004-O14 4