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Reso 2008-097
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Reso 2008-097
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7/31/2008 3:16:11 PM
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7/31/2008 3:16:10 PM
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CM City Clerk-City Council
CM City Clerk-City Council - Document Type
Resolution
Document Date (6)
7/28/2008
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2F Business 2008 0728
(Reference)
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\City Clerk\City Council\Agenda Packets\2008\Packet 2008 0728
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(k) "Post-paid telecommunication service" means the telecommunication service <br />obtained by making a payment on acommunication-by-communication basis either <br />through the use of a credit card or payment mechanism such as a bank card, travel card, <br />credit card, or debit card, or by charge made to a service number which is not associated <br />with the origination or termination of the telecommunication service. <br />(1) "Prepaid telecommunication service" means the right to access <br />telecommunication services, which must be paid for in advance and which enables the <br />origination of communications using an access number or authorization code, whether <br />manually or electronically dialed, and that is sold in predetermined units or dollars of <br />which the number declines with use in a known amount. <br />(m) "Private telecommunication service" means a telecommunication service that <br />entitles the customer to exclusive or priority use of a communications channel or group of <br />channels between or among termination points, regardless of the manner in which such <br />channel or channels are connected, and includes switching capacity, extension lines, <br />stations, and any other associated services that are provided in connection with the use of <br />such channel or channels. A communications channel is a physical or virtual path of <br />communications over which signals are transmitted between or among customer channel <br />termination points (i. e., the location where the customer either inputs or receives the <br />communications). <br />(n) "Service Address" means either: <br />(1) The location of the service user's communication equipment from <br />which the communication originates or terminates, regardless of where the <br />communication is billed or paid; or, <br />(2) If the location in subsection (1) of this definition is unknown (e.g., <br />mobile telecommunications service or VoIP service), the service address means the <br />location of the service user's place of primary use. <br />(3) For prepaid telecommunication service, "service address" means the <br />location associated with the service number. <br />(o) "Service Supplier" shall mean any entity or person, including the City, that <br />provides communication service to a user of such service within the City. <br />(p) "Service User" shall mean a person required to pay a tax imposed under the <br />provisions of this Chapter. <br />(q) "State" shall mean the State of California. <br />(r) "Streamlined Sales and Use Tax Agreement" means the multi-state agreement <br />commonly known and referred to as the Streamlined Sales and Use Tax Agreement, as it <br />is amended from time to time. <br />3 <br />
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