Ord 2008-018 - Laserfiche WebLink

Home

remitted from telephone subscribers so billed, on behalf of the City of San Leandro. Tax revenues remitted to service suppliers by telephone subscribers shall be held for the City and service suppliers shall remit the tax revenues collected to the City Finance Director on a monthly basis on or before the last day of the month following the month in which they were collected. B. The tax required to be collected by service suppliers under this Chapter shall be added to the service supplier's billings to subscribers. The tax shall be stated separately as the City of San Leandro Emergency Communication System Access Tax on billings by service suppliers whose billing systems as presently configured are capable of such programming, and the Finance Director shall otherwise enter into such Administrative Agreements as may be required to accommodate appropriate billing of the tax as provided in Section 2-18-270 of this Chapter. Where authorized by federal or State law, the Finance Director may require reasonable modifications to a service supplier billing system platform to accommodate requirements of this subsection provided an Administrative Agreement for recovery of all one-time costs incurred by the service supplier to comply is executed as provided by Section 2-18-270 of this Chapter. C. In the event a telephone subscriber makes partial payment of the total charges billed for service and the Emergency Communication System Access Tax that have accrued for the billing period, absent express written direction by the telephone subscriber identifying those charges in dispute, such partial payment shall be applied to satisfy, in order: (1) charges due and owing to the service supplier for services and products; (2) applicable federal and state sales and use taxes; (3) authorized pass-through expenses, costs and other charges for which the service supplier may be directly liable for payment to federal and State governments including, but not limited to, Universal Service Fee (USF) charges; and (4) charges for which service suppliers are acting as mere conduits for collection and remittance including the City of San Leandro Emergency Communication System Access Tax. Service suppliers shall pursue the normal course of collection efforts for deficiencies in payment of the tax from telephone subscribers. Notwithstanding the foregoing, a telephone subscriber shall not be relieved of the duty to pay the tax to the service supplier in any dispute of other items billed except in cases in which the dispute arises from claims of interruption or impairment of service on the access line on which the tax under this Chapter is assessed. D. The duty to collect the tax from a telephone subscriber shall commence with bills issued on or after December 1, 2008; provided that, however, within five days of the effective date of the Chapter, City officials provide to service suppliers written notice of their responsibility to bill and remit taxes collected. In the event that notice is not sent within five days of the Chapter's effective date, service suppliers' duty to bill and remit taxes collected shall commence no later than ninety (90) days after receipt of notice from the City. E. The service supplier, at its option, may assess a service charge of up to one- eighth (1/8) of one percent (1%) (.125%) of Emergency Communication System Access Tax actually collected by the service supplier and remitted to the City at the time of remission. The service charge may be deducted from the Emergency Communication System Access Tax remitted to the City at the time of remission. ORDINANCE N0.2008-018 8