As used in this Article, the following terms have the meanings indicated:
(a) “Ancillary telecommunications services” means services that are associated with or incidental to the provision, use or enjoyment of telecommunications services, including, but not limited to, the following services: (i) ancillary services that link two or more participants of an audio or video conference call and may include the provision of a telephone number, but not including the telecommunications services used to reach the conference bridge (“conference bridging services”), (ii) ancillary services of separately stating information pertaining to individual calls on a customer’s billing statement (“detailed telecommunications billing services"), (iii) ancillary services that are offered in connection with one or more telecommunications services, which offer advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services (“directory assistance”), (iv) ancillary services that are offered in connection with one or more telecommunications services, which offer advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services (“vertical services”), and (v) ancillary services that enable the customer to store, send or receive recorded messages, but not including any vertical services that the customer may be required to have in order to utilize such services (“voice mail services”).
(b) “Ancillary video services” means services that are associated with or incidental to the provision, use or enjoyment of video services, including, but not limited to (i) electronic program guide services, recording services, search functions or other interactive services, or (ii) telecommunications that are associated with or incidental to the provision, use or enjoyment of video programming.
(c) “Billing address” means the mailing address of the service user where the service supplier submits invoices or bills for payment by the service user.
(d) “City” means the City of Vernon, California.
(e) “Code” means the Code of the City.
(f) “Effective date” has the meaning ascribed thereto in Section 5.113 of this Article. (g) “Electrical charges” means, with respect to the electricity users’ tax (i) charges made for metered electrical energy, (ii) charges for services, including customer charges, service charges, demand charges, luminaire charges, horsepower charges, standby charges, fuel or other cost adjustments, pass-through charges and all other annual and monthly charges, and (iii) the value of any other services, credit, property of every kind or nature or other consideration provided by the service user in exchange for the electrical energy or services related to the provision of such electrical energy.
(h) “Electrical corporation” has the meaning ascribed thereto in Section 218 of the California Public Utilities Code.
(i) “Electricity users’ tax" means the tax imposed by Section 5.114 of this Article. (j) “Fiscal year” means the fiscal year of the City, which is the 12-month period starting July 1 and ending on the following June 30.
(k) “Gas charges” means, with respect to the gas users’ tax (i) charges made for commodity gas whether procured from a gas corporation, a nonutility supplier or the City, including natural or manufactured gas or any alternative hydrocarbon fuel which may be substituted therefor, (ii) charges for services, including transportation charges, customer charges, service charges, annual and monthly charges and any other charges authorized by the California Public Utilities Commission, the Federal Energy Regulatory Commission or any other regulatory body, as applicable, and (iii) the value of any other services, credit, property of every kind or nature or other consideration provided by the service user in exchange for the gas or services related to the delivery of such gas; provided, however, that “gas charges” does not include any one-time connection charges.
(l) “Gas corporation” has the meaning ascribed thereto in Section 222 of the California Public Utilities Code.
(m) “Gas users’ tax” means the tax imposed by Section 5.115 of this Article. (n) “Government Code” means the California Government Code.
(o) “Mobile telecommunications service” has the meaning ascribed thereto, and the usage as set forth, in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124) and the regulations thereunder.
(p) “Nonutility supplier” means a service supplier within the City, other than a gas corporation, which sells or supplies gas or supplemental services to gas users within the City.
(q) “Paging service” means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers. Such transmissions may include messages and/or sounds.
(r) “Person” means, without limitation, any natural individual, any domestic or foreign corporation, firm, association, syndicate, joint venture, partnership of any kind, club, joint stock company, cooperative, common law trust, trust of any kind, or receiver, trustee, guardian or other representative appointed by order of any court, or other entity.
(s) “Place of primary use” means, with respect to a specified telecommunications service, the street address representative of where a person’s use of such telecommunications service primarily occurs, which must be either the residential street address or the primary business street address of such person.
(t) “Postpaid telecommunications service” means the telecommunications service obtained by making a payment on a telecommunication-by-telecommunication basis either through the use of a payment mechanism such as a bank card, travel card, credit card or debit card, or by charge made to a service number which is not associated with the origination or termination of the telecommunications service.
(u) “Prepaid telecommunications service” means the right to access telecommunications services, which must be paid for in advance and which enables the origination of telecommunications using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars.
(v) “Private telecommunications service” means a telecommunications service that entitles the customer to exclusive or priority use of a telecommunications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. A telecommunications channel is a physical or virtual path of telecommunications over which signals are transmitted between or among customer channel termination points (i.e., the location where the customer either inputs or receives the telecommunications).
(w) “Residential service” means (i) with respect to telecommunications services, those telecommunications services with a service address that is a residential structure, and (ii) with respect to all other services, those services delivered to a residential structure.
(x) “Service address” means either (i) the location of the service user’s telecommunications equipment from which the telecommunications originate or terminate, regardless of where the telecommunications are billed or paid, (ii) if the location described in clause (i) of this definition is unknown (such as with mobile telecommunications services or VoIP services), the location of the service user’s place of primary use, or (iii) for prepaid telecommunications services, the location associated with the service number.
(y) “Service supplier” means any person required to collect or self-impose and remit the utility users’ tax.
(z) “Service user” means any person required to pay the utility users’ tax.
(aa) “State” means the State of California.
(bb) “Tax Administrator” means the Finance Director of the City, or his or her appointed designee; provided, however, that if such official position of the City is eliminated, then “Tax Administrator” means the officer of the City with substantially similar duties and responsibilities, or his or her appointed designee.
(cc) “Telecommunications charges” means, with respect to the telecommunications users’ tax (i) charges made for telecommunications services and (ii) the value of any other services, credits, property of any kind or nature, or other consideration provided by the service user in exchange for the telecommunications services.
(dd) “Telecommunications services” means the transmission, conveyance or routing of voice, data, audio, video or any other information or signals to a point, or between or among points, whatever the technology used. The term “telecommunications services” includes such transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as VoIP services or are classified by the Federal Telecommunications Commission as enhanced or value added, and includes video services and/or data services that are functionally integrated with telecommunications services. “Telecommunications services” include, but are not limited to: ancillary telecommunications services, mobile telecommunications services, prepaid telecommunications services (to the extent that it is practicable for the service supplier to collect the correct tax imposed under this Article from the service supplier), postpaid telecommunications services, private telecommunications services, paging services, 800 services, 900 services, charges for connection, reconnection, termination, movement, or change of telecommunications services, late payment fees, detailed billing, central office and custom calling features (including, but not limited to, call waiting, call forwarding, caller identification and three-way calling), access and line charges, universal service charges, regulatory, administrative and other cost recovery charges, local number portability charges, and text and instant messaging, regardless of the manner or basis on which such services are calculated or billed. The term “telecommunications services” shall not include digital downloads that are not ancillary telecommunications services, such as books, music, ringtones, games, and similar digital products.
(ee) “Telecommunications users’ tax” means the tax imposed by Section 5.117 of this Article. (ff) “Utility charges” means the electrical charges, the gas charges, the telecommunications charges, the video charges and the water charges.
(gg) “Utility users’ tax” means the electricity users’ tax, the gas users’ tax, the telecommunications users’ tax, the video users’ tax and the water users’ tax.
(hh) “Video charges” means, with respect to the video users’ tax (i) charges for all video programming services, (ii) ancillary video services, (iii) charges for equipment leases, (iii) charges for regulatory fees and surcharges, franchise fees and access fees, (iv) charges for initial installation of equipment necessary for provision and receipt of video services, (v) late fees, collection fees, bad debt recoveries and return check fees, (vi) activation fees, reactivation fees and reconnection fees, (vii) charges for service calls, service protection plans, name changes, changes of services and special services, and (viii) the value of any other services, credits, property of any kind or nature, or other consideration provided by the service user in exchange for video services.
(ii) “Video programming” means those programming services commonly provided to subscribers by a supplier of video services including, but not limited to, basic services, premium services, audio services, video games, pay-per-view services, video on demand, origination programming or any other similar services, regardless of the content of such video programming or the technology used to deliver such services, and regardless of the manner or basis on which such services are calculated or billed.
(jj) “Video services” means any and all services related to the providing, storing or delivering of video programming (including origination programming and programming using internet protocol) using one or more channels by a supplier of video services, regardless of the technology used to deliver, store or provide such services, and regardless of the manner or basis on which such services are calculated or billed, and includes ancillary video services, data services and interactive telecommunications services that are functionally integrated with video services.
(kk)
“Video users’ tax” means the tax imposed by Section
5.118 of this Article.
(ll) “VoIP” means voice over internet protocol, which is the digital process of making and receiving real-time voice transmissions over any internet protocol network.
(mm) “Water charges” means, with respect to the water users’ tax (i) charges made for metered water, (ii) charges for service, including customer charges, service charges and annual and monthly charges and any other charge authorized by the laws of the State, and (iii) the value of any other services, credit, property of every kind or nature or other consideration provided by the service user in exchange for the water or services related to the delivery of such water.
(nn)
“Water users’ tax” means the tax imposed by Section
5.116 of this Article.
(oo) “800 service” means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call, which service includes toll-free calling typically marketed under the name “800,” “855,” “866,” “877” and “888” and any subsequent numbers designated by the Federal Communications Commission.
(pp) “900 service” means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber’s customers to call in to the subscriber’s pre-recorded announcement or live service, which services include toll-free calling typically marketed under the name “900” and any subsequent numbers designated by the Federal Communications Commission; provided, however, that the term “900 service” does not include the charge for collection services provided by the seller of the telecommunications services to the subscriber, or services or products sold by the subscriber to the subscriber’s customer.
