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for tax administration purposes. This administrative ruling shall not impose a new tax, revise
<br />an existing tax methodology as stated in this Section, or increase an existing tax, except as
<br />allowed by California Government Code Section 53750(h)(2)(A). An administrative ruling
<br />shall not constitute a new tax or an increase in an existing tax if such administrative ruling is:
<br />1) consistent with the existing ordinance language; and,
<br />2) merely reflects a change in, clarification to, or new rendition of:
<br />(A) the definition, interpretation, or application of substantial nexus by a court of
<br />competent jurisdiction or by preemptive state or federal law, for purposes of taxation;
<br />(B) the sourcing of taxable transactions, which furthers administrative efficiency and
<br />minimizes multi-jurisdictional taxation; or,
<br />(C) the definition, interpretation, or application of the federal excise tax rules,
<br />regulations, and laws pertaining to "communications services" (Sections 4251, 4252
<br />and 4253 of the Internal Revenue Code) by the Internal Revenue Service, or by a state
<br />or local agency that assumes an interpretative role of those rules, regulations, and
<br />laws in the event that the federal excise tax on "communications services" is repealed.
<br />(e) To prevent actual multi jurisdictional taxation of telephone communication services
<br />subject to tax under this section, any service user, upon proof to the Tax Administrator that
<br />the service user has previously paid the same tax in another state or city on such telephone
<br />communication service, shall be allowed a credit against the tax imposed to the extent of the
<br />amount of such tax legally imposed in such other state or city, provided, however, the
<br />amount of the credit shall not exceed the tax owed to the City under this section.
<br />(f) The tax on telephone communication services imposed by this section shall be collected
<br />from the service user by the service supplier. The amount of the tax collected in one (1)
<br />month shall be remitted to the Tax Administrator and must be received by the Tax
<br />Administrator on or before the last day of the following month or, at the option of the person
<br />required to collect or remit the tax, such person shall remit an estimated amount of the tax
<br />measured by the tax billed in the previous month or upon the payment pattern of the service
<br />user, which must be received by the Tax Administrator on or before the last day of the
<br />following month, provided that the service user shall submit an adjusted payment or request
<br />for credit, as appropriate, within sixty (60) days following each calendar quarter. The credit,
<br />if approved by the Tax Administrator, maybe applied against any subsequent tax bill that
<br />becomes due.
<br />Section 5. Section 2-4-205 ELECTRICITY USERS TAX (b), (d) & (e) of the San Leandro
<br />Municipal Code are hereby amended to read as follows:
<br />(b) "Charges," as used in this section, shall include: (1) energy charge; (2) distribution or
<br />transmission charge; (3) metering charge; (4) standby, reserves, firming, ramping, voltage
<br />support, regulation, emergency, or other similar charges for supplemental service; (5)
<br />customer charge, service charge, demand charge, fuel or other cost adjustments, power
<br />exchange charge, independent system operator (ISO) charge, stranded investment or
<br />competitive transition charge (CTC), public purpose program charge, nuclear
<br />decommissioning charge, trust transfer amount (bond financing charge), franchise fee,
<br />franchise surcharge; and (6) all other annual and monthly charges or surcharges for
<br />ORDINANCE NO. 2004-014 6
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