HomeMy WebLinkAboutMC-793
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
,
1
MC-793
ORDINANCE NO.
2 AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SAN
BERNARDINO MUNICIPAL CODE SECTION 3.44.030 RELATING TO TELEPHONE
3 USERS TAX.
4 THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO
DO ORDAIN AS FOLLOWS:
5
6
SECTION 1.
Section 3.44.030 of the San Bernardino
Municipal Code is hereby amended to read as follows:
7
"3.44.030 Telephone Users Tax
8
9
A. A tax is imposed upon every person in the City using
telephone communication services, including services
for intrastate, interstate, or international calls,
and using any teletypewriter exchange services in the
City. The tax imposed by this section shall be at the
rate of eight percent of the charges made for such
services and shall be paid by the person paying for
such services.
Interstate calls shall be deemed to
include calls to the District of Columbia.
B. As used in this section, 'charges' shall not include
charges for services paid for by inserting coins in
coin-operated telephone service 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; nor shall 'telephone communication
services' include land mobile services or maritime
mobile services as defined in Section 2.1 of Title 47
of the Code of Federal Regulations as such section
DAB/ses/Te1e-Tax.ord
May 21, 1991
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 /
26 /
27 /
28 /
MC-793
existed on October 1, 1967.
C. The tax imposed in this section shall be collected
from the service user by the person providing the
telephone communication services or the teletypewriter
exchange services. The amount of tax collected in one
month shall be remitted to the Director of Finance on
or before the twentieth day of the following month.
D. Notwithstanding the provisions of Subsection A of this
section, the tax imposed under this section shall not
be imposed upon any person for using telephone
communications services or teletypewriter exchange
services, to the extent that the amounts paid for such
services are exempt from or not subject to the tax
imposed under Section 4251 of Title 26 of the United
States Code, as such section existed on November 1,
1967.
E. In order to prevent actual multi-state taxation the
person paying the tax imposed in this Section on
interstate or international telephone communications
services or teletypewriter exchange services, may
receive a credit therefore, upon presentation of proof
to the Director of Finance that the person has paid a
tax in another State on the same telephone call or.
service. II
/ /
/ /
/ /
/ /
DAB/ses/Tele-Tax.ord
May 21, 1991
2
1---
10
11
12
13
14
15
16
17
18
19
20
MC-793
1
AN ORDINANCE...RELATING TO TELEPHONE USERS TAX.
2
I HEREBY CERTIFY that the foregoing ordinance was duly
3
adopted by the Mayor and Common Council of the City of San
4
Bernardino at a regular
5
day of June
meeting thereof, held on the 17th
6
, 1991, by the following vote, to wit:
Council Members:
7
ESTRADA
8
REILLY
9
HERNANDEZ
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
AYES
NAYS
ABSTAIN
x
x
x
x
x
x
0(- ~i~cle'!:f .:-, ~~
The foregoing ordinance is hereby approved this / ?~ day
of
June
, 1991.
21 Approved as to form
and legal content:
22
23
24
25
26
27
28
JAMES F. PENMAN,
City Attorney
~
DAB/ses/Tele-Tax.ord
May 21, 1991
~ /:]1
../~ I...(.~
'tom Minor, Ma br Pro T~m
City of San Bernardino
3