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ORDINANCE NO. 1909
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 INTERSTATE AND INTERNATIONAL COMMUNICATION
SERVICE
WHEREAS, the City utility users tax may be extended to
interstate and international telecommunications.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ARCADIA,
CALIFORNIA, DOES HEREBY FIND, DETERMINE AND ORDAIN AS FOLLOWS:
SECTION 1.
That Arcadia Municipal Code Section 2671 is
hereby amended to read as follows:
2671. TELEPHONE TAX.
(a) There is hereby imposed a tax upon every person ln the
City,
uSlng
intrastate,
interstate
and
international
communication services in the City.
The tax on interstate and
international communication service shall be implemented on
October 1, 1989. 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 services.
(b) As used in this Section, the term "charges" shall not
include charges for services paid for by inserting coins ln
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
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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 subsect ion (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.
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 this 1st
, 1989.
ATTEST:
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1909
STATE OF CALIFORNIA
COUNTY OF LOS ANGELES 55:
CITY OF ARCADIA
I, JUNE D. ALFORD, City Clerk of the City of Arcadia, hereby
certify that the foregoing Ordinance No. 1909 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 1st
day of August 1989, and that said
Ordinance was adopted by the following vote, to wit:
AYES: Gilb, Harbicht and Chandler
NOES: None
ABSENT: Lojeski and Young
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Ci erk of th ity of Arcadia
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1909