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ORDINANCE NO. 1997
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF ARCADIA, CALIFORNIA, AMENDING SECTION 2671 OF
THE ARCADIA MUNICIPAL CODE TO APPLY THE UTILITIES'
TAX TO CELLULAR ACCESS CHARGES
WHEREAS, the City utility users tax may be extended to
cellular telephone services.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARCADIA,
CALIFORNIA, DOES HEREBY FIND, DETERMINE, AND ORDAIN AS FOLLOWS:
SECTION 1.
THAT Arcadia Municipal section 2671 is hereby
amended to read as follows:
2671. TELEPHONE TAX.
(a) There is hereby imposed a tax upon every person in the
City, using intrastate, interstate and international communication
services, including cellular telephone services and the telephone
services that gain access to the Public Switched Network (PSN), by
means of various technologies, by every person in the city using
such services. The tax imposed by this section shall be at the
rate of five percent (5%) of all charges made for such services and
shall be paid by the person paying for such service.
(b) As used in this Section, the term "charges" 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 term "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
such section existed on January 1, 1970.
(c.) Notwithstanding the provisions of subsection (a), the
tax imposed under this section shall not be imposed upon any person
for using intrastate, interstate and international communication
services to the extent that the amount paid for such services are
exempt from or not subject to the tax imposed by section 4251 of
Title 26 of the United states Code, as such section existed on
January 1, 1970, without regard to subsection (B) thereof.
(d.) The Tax on cellular access charges shall be effective on
December 2, 1993.
SECTION 2. That the city Clerk shall certify to the
adoption of this Ordinance and shall cause a copy of the same to be
published in the official newspaper of said City within fifteen
(15) days after its adoption.
Passed, approved and adopted
ATTEST:
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of Arcadia
1997
STATE OF CALIFORNIA )
COUNTY OF LOS ANGELES ) SS:
CITY OF ARCADIA )
I, JUNE D. ALFORD, City Clerk of the City of Arcadia, hereby
certify that the foregoing Ordinance No. 1997 was passed and
adopted by the City Council of the City of Arcadia, signed by the
Mayor and attested to by the City Clerk at a regular meeting of
said Council held on the 2nd day of November, 1993 and that said
Ordinance was adopted by the following vote, to wit:
AYES: Councilmember Fasching, Harbicht, Lojeski, Margett
and Ciraulo
NOES: None
ABSENT: None
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ity of Arcadia
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1997