Chapter 4.52 — TELEPHONE LINE TAX

This chapter may be cited as the "Telephone Line Tax Ordinance" of the City of San José.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

The definitions contained in this part shall govern the application and interpretation of this chapter.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Access line" means any connection from a customer within the geographic boundaries of the City of San José to a supplier of telephone service offered to the public for compensation. Within the meaning of this part, and without limitation, "access line" includes connections providing residential basic exchange service, business basic exchange service, PBX service (private branch exchange), foreign exchange service, and Centrex service. "Access line" also includes a connection from a single mobile telephone to a commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as this section existed on October 1, 2002, which has as its place of primary use, as defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Section 124(8), a location within the City of San José.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Director" means the Director of the Finance Department of the City of San José or such other director designated by the city manager to administer this chapter.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Lifeline service" means discounted telephone service available to eligible low-income residential customers.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Telephone service" means access to a telephone system, providing two-way telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such telephone system, whether or not such service uses transmission wires. For the purposes of the tax imposed by this Chapter 4.52, a person shall be construed to subscribe to "telephone service" within the City of San José if he or she has a "place of primary use" as such term is defined in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Section 124(8), within the geographic boundaries of the City of San José. "Telephone service" does not include any system that is expressly excluded from the definition of "access line" or "trunk line."

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Service location" means the premises of a telephone subscriber at which a working service point or primary station set provides the subscriber with basic exchange service and to which extension services are charged. One or more parcels of real property, which are contiguous or separated only by public streets or rights of way, and are under the common control of a single telephone subscriber shall be considered a

single service location for the purpose of implementing the annual tax cap established in Section 4.52.210 of this chapter.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Service supplier" means any person supplying telephone service to any telephone subscriber, pursuant to authority granted by the California Public Utilities Commission or the Federal Communications Commission, at a location within the City of San José. Service suppliers may include, without limitation, local exchange carriers, inter-exchange carriers, competitive access providers, cable television providers offering telecommunications services, suppliers of wireless telephone service, and any other entity offering direct connections between their premises and the premises of telephone subscribers.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Telephone corporation" shall have the same meaning as defined in Section 234 of the Public Utilities Code of the State of California, or the most comparable successor definition. It also includes any person providing wireless telephone service to any telephone subscriber.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Telephone subscriber" means any person who receives telephone service or its function.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Trunk line" means a line between a service supplier's switching device and a private branch exchange or automatic call distributing system, or other similar device, at a telephone subscriber location.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)

"Wireless telephone service" means commercial mobile radio service as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as this section existed on October 1, 2002.

(Measure J (Ord. 2008.1), adopted by electorate, 12-9-08)