§ 5.119. Substantial nexus; minimum contacts.

For purposes of imposing the utility users’ tax or establishing a duty to collect and remit the utility users’ tax under this Article, “substantial nexus” and “minimum contacts” shall be construed broadly in favor of the imposition, collection and remittance of the utility users’ tax to the fullest extent permitted by Federal and State law, and as it may change from time to time by judicial interpretation or by statutory enactment. Any telecommunications service used by a person with a service address in the City, which service is capable of terminating a call to another person on the general telephone network, shall be subject to a rebuttable presumption that a substantial nexus and minimum contacts exists for purposes of imposing the telecommunications users’ tax, or establishing a duty to collect and remit the telecommunications users’ tax. A service supplier, with respect to any utility users’ tax, shall be deemed to have sufficient activity in the City for tax collection and remittance purposes if its activities include, without limitation: (i) maintaining or having within the City, directly or through an agent or subsidiary, a place of business of any nature, (ii) soliciting business in the City by employees, independent contractors, resellers, agents or other representatives, (iii) soliciting business in the City on a continuous, regular, seasonal or systematic basis by means of advertising that is broadcast or relayed from a transmitter within the City or distributed from a location within the City, or (iv) advertising in newspapers or other periodicals printed and published within the City or through materials distributed in the City by means other than the United States mail.

(Ord. 1210, § 1.)