(a) There is hereby imposed a tax upon every Person using Video Services in the City at the rate of 6.0% of the Video Charges made for such Video Services. The Video Users’ Tax shall be paid by the Person paying for such Video Services. There is a rebuttable presumption that Video Services, which are billed to a Billing Address or Service Address in the City, are used, in whole or in part, within the City’s boundaries and that such Video Services are subject to the Video Users’ Tax. If the Billing Address of the Service User is different from the Service Address, the Service Address of the Service User shall be used for purposes of the Video Users’ Tax.
(b) The Tax Administrator may issue and disseminate to Service Suppliers of Video Services that are subject to the tax collection requirements of this Section, an administrative ruling identifying those Video Services, or charges therefor, that are subject to or not subject to the Video Users’ Tax.
(c) The Video Users’ Tax shall be collected from the Service User by the Service Supplier providing the Video Services or its billing agent. The amount of tax collected in each month shall be remitted by the Service Supplier or its billing agent to the Tax Administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the tax shall be remitted on or before the next business day thereafter. The Video Users’ Tax shall be deemed remitted on the date received by the Tax Administrator, or on the date postmarked if remitted by first class United States mail with postage fully prepaid.
(Ord. 1210, § 1; Ord. No. 1251, § 6.)
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