Ordinance 2621CITY OF ALAEDA ORDINANCE NO.2621
New Series
AMENDING ALAEDA MUICIPAL CODE SECTION 3-59.4, PROVIDING FORTHE APPLICATION OF THE EXISTING UTILITY USERS TAX INTERSTATE AND INTERNATIONAL TELECOMMICATION SERVICES.
that:BE IT ORDAINED by the Council of the City of Alameda
Section 1 The: Alameda Municipal Code is hereby amendedby amending Subsection 3-59,4 (Telephone Users Tax), of Chapter III
(Finance and Taxation), to read:
3-59.Telephone Users Tax
a. Tax Imposed. There is hereby imposed a tax upon every
person in the City, other than a telephone , a municipal, or a watercorporation, using intrastate , interstate, and/or international
telephone communication services
in the City. The tax imposed bythis article shall be at the rate of five and one half (5.5%)percent of all the charges made for such services and shall be paidby the person paying for such services.
b. Exempt Services. As used in this subsection the termcharges shall not include charges for services paid for inserting coins in coin-operated telephones except that where suchcoin-operated telephone service is furnished for a guaranteedamount, the amounts paid under such guarantee plus any fixedmonthly or other periodic charge shall be included in the base forcomputing the amount of tax due.
c. Collection of Tax. The tax imposed in this subsectionshall be collected from the service user by the person providingthe intrastate interstate and/or international telephonecommunication services. The amount of tax collected in one (1)month shall be remitted to the Tax Administrator on or before the
last day of the following month.
Section 2 . This Council hereby finds, determines and declares
that it is in the best interest and necessity that this ordinance
be introduced on December 1, 1992 and passed at the regular meeting
of the City Council held December ;J.::, 1!!32, and that this ordinance. become and be in full force and effect December 92.
City Council
Attest:
~~~
Ci y Clerk
, the undersigned hereby certify that the foregoing Ordinance was
duly and regularly adopted and passed by the Council of the City of
Alameda in regular meeting assembled on the
15th day ofDecember, 1992 , by the following vote to wit:
AYES:Councilmembers Appezzato, Arnerich, Roth and
President Wi throw - 4.
None.NOES:
ABSENT:Vice Mayor Lucas -
ABSTENTIONS:None.
IN WITNESS , WHEREOF , I have hereunto set my hand and affixed the
official seal of said City this 16th r.ay of December , 1992.
IA fctDiane B. Felsch , City Clerk
Ci ty of Alameda