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(a) There is hereby imposed a tax upon every person in the City who uses telephone communication services, including intrastate, interstate and international telephone communication services. The tax imposed by this section shall be at the rate of six percent (6%) of all charges made for such telephone communication services and shall be paid by the person paying for such services. If the billing address of the service user is different from the service address, the service address of the service user shall be used for purposes of imposing the tax, regardless of where the telephone communication service may originate, terminate, or pass through. Charges for mobile telecommunications services are subject to taxation under this Chapter if the customer's place of primary use is in the City, regardless of where the mobile telecommunications service may originate, terminate, or pass through. (b) As used in this section, the term "telephone communication services" shall not include "private mobile radio service," as defined in Part 20 of Title 47 of the Code of Federal Regulations, or "private mobile service," as defined in 47 U.S.C.A. Section 332(d)(3), which is not interconnected with the public switched network or is not provided over digital networks by which communications with a substantial portion of the public is available (e. g., voice using Internet protocol or VoIP). The tax imposed under subsection (a) of this section shall not be imposed upon any person for using telephone communication services to the extent that, pursuant to Sections 4252 and 4253 of the Internal Revenue Code, the amounts paid for such communication services are exempt from or are not subject to the tax imposed under Section 4251 of the Internal Revenue Code. In the event that the federal excise tax on "communication services" as provided in Sections 4251, 4252 and 4253 of the Internal Revenue Code is subsequently repealed, any reference in this Section 2-4-200 and in Section 2-4-105(r) to such law, including any related federal regulations, private letter rulings, case law, and other opinions interpreting these sections, shall refer to that body of law that existed immediately prior to the date of repeal, as well as to any judicial or administrative decision interpreting such federal excise tax law which is published or rendered after the date of repeal. (c} As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telephone communication services. The term "charges" shall also include charges to a service user by a hotel or motel for telephone communication services used in the City when such charges are incidental to the right of occupancy in such hotel or motel. The collection of the tax from the service user shall be the responsibility of the hotel or motel owner. "Charges" shall not include charges for services paid for by inserting coins in coin- operated telephones except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due. If a non- taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable. (d) The Tax Administrator, from time to time, may issue and disseminate to telephone communication service suppliers that are subject to the tax collection requirements of this Chapter, an administrative ruling identifying those telephone communication services that are subject to the tax of subsection (a) above and/or identifies the sourcing of such services ORDINANCE NO. 2004-014