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respect to wireless telephone services, a person shall be construed to subscribe to local <br />telephone service within the City of San Leandro if he or she has a "place of primary use" as <br />such term is defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Section <br />124(8), within the geographic boundaries of the City. <br />B. The amount of the tax imposed by this Section shall be established by this <br />ordinance as set forth below and shall be paid on a per-line basis, by the person paying for <br />such local telephone service: <br />Descri tion Tax Rate <br />Sin le Access Line $2.06 er line <br />Trunk Line $14.41 er trunk line <br />Su er Trunk Line $50.44 er su er trunk line <br />No subscriber will be required to pay a tax in excess of $10,000 per account per service <br />location in any fiscal year. The above described tax rates and this cap shall be adjusted <br />annually by the City Council by the percentage increase in the Consumer Price Index: All <br />Urban Consumers for Urban Wage Earners and Clerical Workers ("CPI-W") for the San <br />Francisco Bay Area published by the U.S. Bureau of Labor Statistics. <br />C. Only one payment of the tax herein imposed shall be required for any access <br />line, trunk line, or super trunk line, notwithstanding that access lines of more than one service <br />supplier are used in furnishing local telephone service to a telephone subscriber. <br />D. Revenues generated by the Emergency Communication System Access Tax <br />shall be deposited in the Emergency Communication System Access Fund and shall be used <br />exclusively to pay for eligible operating costs and eligible project costs. <br />SEC.2-18-215 Exemptions. <br />Nothing in this Chapter shall be construed as imposing a tax upon the access lines of: <br />A. A lifeline customer of a service supplier; or <br />B. A telephone corporation; or <br />C. Coin-operated telephones; or <br />D. A nonprofit hospital which is exempt from federal income tax under Section <br />501(a) of the United States Code; or <br />E. A nonprofit educational organization which is exempt from federal income tax <br />under Section 501(a) of the United States Code; or <br />ORDINANCE NO. 2008-018 6 <br />