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HomeMy WebLinkAbout38-City Administrator 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 o o ORDINANCE NO. AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING SECTIONS 3.44.010 AND 3.44.030 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO SERVICE USERS TAX. THE MAYOR AND COMMON COUNCIL OF THE CITY OF SAN BERNARDINO DO ORDAIN AS FOLLOWS: SECTION 1. Subsection B of Section 3.44.010 of the San Bernardino Municipal Code is hereby amended to read as follows: "'Person' shall include, but is not limited to, all domestic, foreign, and municipal corporations, districts, public entities, political subdivisions, associations, syndicates, joint stock companies, partnerships of every kind, joint ventures, clubs, Massachusetts business or common law trusts, societies, and individuals." SECTION 2. Subsection B of Section 3.44.030 of the San Bernardino Municipal Code is hereby amended to read as follows: "As used in this Section, 'charges' shall include (but are not limited to) monthly service charges for the providing of cellular telephone communication services to a person whose billing address is in the City. It 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; nor shall the words 'telephone communication services' include maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, or as that Section may be amended from time to time." SECTION 3. Subsection E is added to Section 3.44.030 of the San Bernardino Municipal Code to read as follows: "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 communication 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, or as that Section may be amended from time to time." DAB/bg [Service.Ord] 1 April 13, 1992 ~1JJ 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 o o AN ORDINANCE OF THE CITY OF SAN BERNARDINO AMENDING. SECTIONS 3.44.010 AND 3.44.030 OF THE SAN BERNARDINO MUNICIPAL CODE RELATING TO SERVICE USERS TAX. 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 , 1992, by the following vote, to wit: day of Council Members: NAYS ABSENT ABSTAIN AYES ESTRADA REILLY HERNANDEZ MAUDSLEY MINOR POPE-LUDLAM MILLER City Clerk The foregoing Ordinance is h~(eby approved this day of , 1992. w. R. Holcomb, Mayor City of San Bernardino Approved as to form and legal content: JAMES F. PENMAN, City Attorney ~~,/ DAB/bg [Service.Ord] April 13, 1992 2