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IN THE CITY COUNCIL OF THE CITY OF SAN LEANDRO <br />ORDINANCE N0.2008-017 (1055/3142/3148) <br />AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF <br />SAN LEANDRO, CALIFORNIA ADDING CHAPTER 2-17 OF <br />TITLE 2 TO THE SAN LEANDRO MUNICIPAL CODE WITH <br />RESPECT TO A COMMUNICATION USERS' TAX <br />THE PEOPLE OF THE CITY OF SAN LEANDRO, CALIFORNIA DO <br />ORDAIN AS FOLLOWS: <br />SECTION 1. Chapter 2-17 of the San Leandro Municipal Code is hereby added, and <br />it shall read as follows: <br />ARTICLE 1. GENERAL. <br />2-17-100 Short Title <br />This chapter shall be known as the "Communication Users' Tax Law" of the City <br />of San Leandro. <br />2-17-105 Definitions. <br />The following words and phrases whenever used in this Chapter shall be <br />construed as defined in this section. <br />(a) "Ancillary telecommunication services" means services that are associated <br />with or incidental to the provision, use or enjoyment of telecommunications services, <br />including but not limited to the following services: <br />(1) "Conference bridging service" means an ancillary service that links two or <br />more participants of an audio or video conference call and may include the <br />provision of a telephone number. Conference bridging service does not include <br />the telecommunications services used to reach the conference bridge. <br />(2) "Detailed telecommunications billing service" means an ancillary service of <br />separately stating information pertaining to individual calls on a customer's <br />billing statement. <br />(3) "Directory assistance" means an ancillary service of providing telephone <br />number information, and/or address information. <br />(4) "Vertical service" means an ancillary service that is offered in connection <br />with one or more telecommunications services, which offers advanced calling <br />