Reso 2008-097 - Laserfiche WebLink

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messaging. "Telecommunication services" shall not include digital downloads that are not "ancillary telecommunication services", such as music, ringtones, games, and similar digital products. (e) Charges for communication services (video) shall include, but are not limited to, charges for the following: 1. regulatory fees and surcharges, franchise fees and access fees (PEG); 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. video programming and video services; 6. ancillary video services (e.g., electronic program guide services, recording functions, search functions, or other interactive services or communications that are ancillary, necessary or common to the use or enjoyment of video services); 7. equipment leases (e.g., remote, recording or search devices, converters, remote devices); and, 8. service calls, service protection plans, name changes, changes of services, and special services. (f) To prevent actual multi jurisdictional taxation of communication services subject to tax under this section, any service user, upon proof to the Tax Administrator that the service user has previously paid the same tax in another state or city on such communication services, shall be allowed a credit against the tax imposed to the extent of the amount of such tax legally imposed in such other state or city; provided, however, the amount of credit shall not exceed the tax owed to the City under this section. (g) The tax on communication services imposed by this section shall be collected from the service user by the service supplier. In the case of video service, the service user shall be deemed to be the purchaser of the bulk video service (e.g., an apartment owner), unless such service is resold to individual users, in which case the service user shall be the ultimate purchaser of the video service. The amount of tax collected in one (1) month shall be remitted to the Tax Administrator, and must be received by the Tax Administrator on or before the twentieth (20`") day of the following month. 2-17-120 Bundling Taxable Items with Non-Taxable Items. If any nontaxable charges are combined with and not separately stated from taxable service charges on the customer bill or invoice of a service supplier, the combined charge 7