Ord 1999-004 - Laserfiche WebLink

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• (c) As used in this section, the term "charges" shall include the value of any other services, credits, property of every kind or nature, or other consideration provided by the service user in exchange for the telephone communication services. The term "charges" shall also include charges to a service user by a hotel or motel for telephone communication services used in the City when such charges are incidental to the right of occupancy in such hotel or motel. The collection of the tax from the service user shall be the responsibility of the hotel or motel owner. "Charges" shall not include charges for services paid for by inserting coins in coin- operated telephones except that where such coin - operated telephone service is furnished for a guaranteed amount, the amounts • paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due. If a non- taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable. (d) The tax imposed by this section shall be collected from the service user by the person providing the telephone communication services, or the person receiving payment for such services. The amount of the tax collected in one (1) month shall be remitted to the Tax Administrator on or before the last day of the following month; or at the option of the person required to collect and remit the tax, an estimated amount of tax collected, measured by the tax bill in the previous month, shall be remitted to the Tax Administrator on or before the last day of each month. (e) To prevent actual multi- jurisdictional taxation of telephone 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 telephone communication service, 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 the credit shall not exceed the tax owed to the City under this section. Legal nexus (minimum contacts) for purposes of imposing the utility users tax on charges for telephone communication services, and for purposes of imposing the duty to collect such tax, shall be broadly construed in favor of the imposition and collection of the utility users tax in accordance with California and federal law, and as it may change from time to time." Section 7. Section 2- 4- 205(a) of the Municipal Code is hereby amended to read as follows: 4 •