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<br />(h) "Person" shall mean any domestic or foreign corporation, firm,
<br />association, syndicate, joint stock company, partnership of any kind, joint venture, club,
<br />Massachusetts business or common law trust, society or individuals.
<br />(i) "Service supplier" shall mean any entity required to collect or self -
<br />impose and remit a tax as imposed by this chapter.
<br />this chapter.
<br />Colton.
<br />(j) "Service user" shall mean a person required to pay a tax imposed by
<br />(k) "Tax Administrator" shall mean the Finance Director of the City of
<br />(1) "Telephone communication services" shall mean "communications
<br />services" as defined in Sections 4251 and 4252 of the Internal Revenue Code, and the
<br />regulations thereunder, and shall include any telephonic quality communication that is
<br />interconnected to the public switched network, and shall include, without limitation, for the
<br />Purpose of transmitting messages or information (including but not limited to voice,
<br />telegraph, teletypewriter, data, facsimile, video, or test) by electronic, radio or similar
<br />means through "interconnected service" with the "public switched network" [as these terms
<br />are commonly used in the Federal Communications Act and the regulations of the Federal
<br />Communications Commission - see 47 U.S.C.A. Section 332(d)], whether such
<br />transmission occurs by wire, cable, cable modem or digital subscriber line (DSL), fiber-
<br />optic, light wave, laser, microwave, radio wave [including, but not limited to, cellular service,
<br />personal communications service (PCS), specialized mobile radio (SMR), and othertypes
<br />of personal wireless service -- see 47 U.S.C.A. Section 332(c)(7)(C)(1) -- regardless of
<br />radio spectrum used], switching facilities, satellite or any other similar facilities.
<br />(m) "Video service supplier" shall mean shall mean any person, company,
<br />or service which provides one or more channels of video programming, including any
<br />communications that are ancillary, necessary or common to the use and enjoyment of the
<br />video programming, to or from an address in the City, including to or from a business,
<br />home, condominium, or apartment, where some fee is paid, whether directly or included in
<br />dues or rental charges for that services, whether or not public rights-of-way are utilized in
<br />the delivery of the video programming or communications. A "video service supplier"
<br />includes, but is not limited to, multi -channel video programming distributors [as defined in
<br />47 U.S.C.A. Section 522(13)], open video systems (OVS) suppliers, suppliers of cable
<br />television, master antenna television, satellite master antenna television, multichannel
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