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the Tax Administrator within thirty (30) days of such use an estimated amount of tax measured by the tax billed in the previous month, or upon the pattern payment of similar customers of the service supplier using similar amounts of gas or electricity, provided that the service user shall submit an adjusted payment or request for credit, as appropriate, within sixty (60) days following each calendar quarter. The credit, if approved by the Tax Administrator, maybe applied against any subsequent tax bill that becomes due. (b) The Tax Administrator may require said service user to identify its non-utility supplier and provide, subject to audit, invoices, books of account, or other satisfactory evidence documenting the quantity of gas or electricity used and the cost or price thereof. If the service user is unable to provide such satisfactory evidence, or, if the administrative cost of calculating the tax, in the opinion of the Tax Administrator, is excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent charges the service user would have incurred if the gas or electricity used had been provided by the service supplier, which is the primary provider of gas or electricity within the City. Rate schedules for this purpose shall be available from the City. Section S. Section 2-4-216 VIDEO USERS TAX of the San Leandro Municipal Code is hereby amended to read as follows: (a) There is hereby imposed a tax upon every person using video services in the City from a video service supplier. The tax imposed by this section shall be at the rate of six percent (6%) of the charges made for such video services. (b) As used in this section, the term "charges" shall apply to all services, components and items that are: i) necessary for or common to the receipt, use or enjoyment of video service; or, ii) currently are or historically have been included in a single or bundled rate for video service by a local video service supplier to a class of retail customers. The term "charges" shall include, but is not limited to, the following charges: 1) franchise fees and access fees (PEG), whether designated on the customer's bill or not; 2) initial installation of equipment necessary for provision and receipt of video services; 3) late fees, collection fees, bad debt recoveries, and return check fees; 4) activation fees, reactivation fees, and reconnection fees; 5) all programming services (e.g., basic services, premium services, audio services, video games, pay-per-view services, video on demand, and electronic program guide services); 6) equipment leases (e.g., converters, remote devices); and, 7) service calls, service protection plans, name changes, changes of services, and special services. (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 video services. ORDINANCE NO. 2004-014 9