Earlier editions: 2026-09
Title 4 — REVENUE, FINANCE AND BUSINESS TAXES›Chapter 4.70 — TELECOMMUNICATIONS USERS TAX
San Jose Municipal Code Part 2 Definitions
San Jose Municipal Code · 2026-10 edition · updated 2026-10-04 · San Jose
Cite as: San Jose Municipal Code Part 2 · Text as of 2026-10-04
4.70.200 - Definitions.¶
The definitions set forth in this part shall govern the application and interpretation of this chapter.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.210 - Ancillary telecommunication services.¶
"Ancillary telecommunication services" means services that are associated with or incidental to the provision, use or enjoyment of telecommunications services, including but not limited to the following services:
A. "Conference bridging service" which means an ancillary service that links two or more participants of an audio or video conference call and may include the provision of a telephone number.
B. "Detailed telecommunications billing service" which means an ancillary service of separately stating information pertaining to individual calls on a service user's billing statement.
C. "Directory assistance" which means an ancillary service of providing telephone number information, and/or address information.
D. "Vertical service" which means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow service users to identify callers and to manage multiple calls and call connections, including conference bridging services.
E. "Voice mail service" which means an ancillary service that enables the service user to store, send or receive recorded messages.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.220 - Billing address.¶
"Billing address" means the mailing address of the service user where the service supplier submits invoices or bills for payment by the service user.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.230 - Day.¶
"Day" means a calendar day.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.240 - Director.¶
"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 K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.250 - Mobile telecommunications service.¶
"Mobile telecommunications service" has the meaning and usage as set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124) and the regulations established therewith.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.260 - Month.¶
"Month" means a calendar month.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.270 - Paging service.¶
"Paging service" means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.280 - Person.¶
"Person" means, without limitation, any natural individual, organization, firm, trust, common law trust, estate, partnership of any kind, association, syndicate, club, joint stock company, joint venture, limited liability company, corporation (including foreign, domestic, and non-profit), municipal corporation (other than the city), cooperative, receiver, trustee, guardian, or other representative appointed by order of any court.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.290 - Place of primary use.¶
"Place of primary use" means the street address representative of where the service user's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the service user.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.300 - Post-paid telecommunication service.¶
"Post-paid telecommunication service" means the telecommunications services obtained by making a payment on a telecommunication-by-telecommunication basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a service number which is not associated with the origination or termination of the telecommunications services.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.310 - Prepaid telecommunication service.¶
"Prepaid telecommunication service" means the right to access telecommunications services, which must be paid for in advance and which enables the origination of telecommunications using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.320 - Private telecommunication service.¶
"Private telecommunication service" means a telecommunications service that entitles the service user to exclusive or priority use of a telecommunications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. A telecommunications channel is a physical or virtual path of telecommunications over which signals are transmitted between or among service user channel termination points (i.e., the location where the service user either inputs or receives the telecommunications).
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.330 - Service address.¶
"Service address" means any of the following:
A. The location of the service user's telecommunication equipment from which the telecommunication originates or terminates, regardless of where the telecommunication is billed or paid; or,
B. If the location in Subsection A of this definition is unknown (e.g., mobile telecommunications service or VoIP service), the service address means the location of the service user's place of primary use.
C. For prepaid telecommunication service, the service address means the location associated with the service number.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.340 - Service supplier.¶
"Service supplier" means any person, including the city, that provides telecommunications services to a user of such service within the city.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.350 - Service user.¶
"Service user" means a person required to pay a tax imposed on telecommunications services under the provisions of this chapter.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.360 - Telecommunications services.¶
"Telecommunications services" means the transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points, whatever the technology used.
The term "telecommunications services" includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such services are referred to as voice over internet protocol (VoIP) services or are classified by the Federal Communications Commission as enhanced or value added, and includes video and/or data services that are functionally integrated with telecommunications services.
Telecommunications services include, but are not limited to the following services, regardless of the manner or basis on which such services are calculated or billed: ancillary telecommunication services; intrastate, interstate, and international telecommunications services; mobile telecommunications service; prepaid telecommunication service; post-paid telecommunication service; private telecommunication service; paging service; 800 service; and 900 service.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.370 - Telephone corporation.¶
"Telephone corporation" has the same meaning as set forth in Sections 216 and 234 of the California Public Utilities Code, as those sections may be amended from time to time.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.380 - VoIP (voice over internet protocol).¶
"VoIP" or "voice over internet protocol" means the digital process of making and receiving real-time voice transmissions over any internet protocol network.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.390 - 800 Service.¶
"800 Service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name "800," "855," "866," "877," and "888" toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
4.70.400 - 900 Service.¶
"900 Service" means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's service users to call in to the subscriber's prerecorded announcement or live service. 900 service does not include the charge for: collection services provided by the seller of the telecommunications services to the subscriber, or service or product sold by the subscriber to the subscriber's service user. The service is typically marketed under the name "900" service, and any subsequent numbers designated by the Federal Communications Commission.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
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