Ord 1999-004 - Laserfiche WebLink

Home

account, or other satisfactory evidence documenting the quantity of gas or electricity used and the cost or price thereof. If the service user is unable to provide such satisfactory evidence, or, if the administrative cost of calculating the tax, in the opinion of the Tax Administrator, is excessive, the Tax Administrator may determine the tax by applying the tax rate to the equivalent charges the service user would have incurred if the gas or electricity used had been provided by the service supplier, which is the primary provider of gas or electricity within the City. Rate schedules for this purpose shall be available from the City." Section 14. Section 2 -4 -216 of the Municipal Code is hereby amended to read as follows: "(a) There is hereby imposed a tax upon every person in the City using CATV services from a CATV provider. The tax imposed by this Section shall be at the rate of six (6 %) percent of the charges made for such • service and shall be paid by the person paying for such service. (b) "Charges," as used in this Section, shall include charges made for: (I ) franchise fees and access fees (PEG), whether designated on the customer's bill or not; (2) initial installation of equipment necessary for provision and receipt of video services; (3) late fees, collection fees, bad debt recoveries, and return check fees; (4) activation fees, reactivation fees, and reconnection fees; (5) all programming services (e.g., basic services, premium services, audio services, video games, pay- per -view services, and electronic program guide services); (6) equipment leases (e.g. converters, remote devices); (7) service calls, service protection plans, name changes, change of services, special services (e.g., no promotional mall), program guides; and (8) 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 CATV services. If a non- taxable service and a taxable service are billed together under a single charge, the entire charge shall be deemed taxable. (c) The tax imposed by this Section shall be collected from the service user by the CATV provider, its billing agent, or a reseller of such services. 1n the case of bulk CATV services, the service user shall be deemed to be the purchaser of the bulk CATV services (e.g., apartment owner), unless such services are resold to individual users, in which case the service user shall be the ultimate purchaser of the CATV service. 8