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'CITY OF SAN BERORDINO - REQUEST CbR COUNCIL ACTION
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From: Fred Wilson
Subject: Ordinance amending San Bernardino
Municipal Code Section 3.44.030
relating to telephone users tax.
Dept: City Administrative Office
Date: May 24, 1991
Synopsis of Previous Council action:
NONE
Recommended motion:
That further reading of the ordinance be waived and said ordinance
be laid over for final adoption.
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Contact person:
Fred Wilson
Phone:
5122
Supporting data attached:
Staff Report
Ward:
FUNDING REQUIREMENTS:
Amount:
Source: (Acct. No.)
(Acct. DescriPtion)
Finance:
Council Notes:
75-0262
Agenda Item No.
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:Sot-
. CITY OF SAN BE.oARDINO - REQUES,oOR COUNCIL ACTION
STAFF REPORT
The proposed ordinance amendment will permit the City to
expand the utility users tax to include collection of the tax
for interstate and international telephone calls.
In the past, the City was only permitted to collect utility
users tax on intrastate telephone calls. However, a recent
U. S. Supreme Court decision now permits the collection of
utility users tax for all type of telephone calls including
interstate and international calls.
An estimate has not yet been made relative to the amount of
money this amendment will generate as both Pacific Bell and
GTE have not yet provided any information in terms of gross
revenues for these interstate and international telephone
calls.
o WILSON
Assistant City Administrator
75-0264
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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:
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SECTION 1.
Section 3.44.030 of the San Bernardino
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Municipal Code is hereby amended to read as follows:
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"3.44.030 Telephone Users Tax
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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 suoh section
DAB/ses/Tele-Tax.ord
May 21, 1991
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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
D.
or before the twentieth day of the following month.
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 subj ect 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."
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DAB/ses/Te1e-Tax.ord
May 21, 1991
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AN ORDINANCE...RELATING TO TELEPHONE USERS TAX.
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I HEREBY CERTIFY that the foregoing ordinance was duly
adopted by the Mayor and Common Council of the City of San
Bernardino at a
meeting thereof, held on the
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day of
, 1991, by the following vote, to wit:
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Council Members:
AYES
NAYS
ABSTAIN
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ESTRADA
REILLY
HERNANDEZ
MAUDSLEY
MINOR
POPE-LUDLAM
MILLER
City Clerk
The foregoing ordinance is hereby approved this
day
of
, 1991.
w. R. Holcomb, Mayor
20 City of San Bernardino
21 Approved as to form
and legal content:
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JAMES F. PENMAN,
City Attorney
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DAB/ses/Tele-Tax.ord
May 21, 1991
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