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1 <br />2 <br />3 <br />4 <br />5 <br />61I <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />multipoint distribution services, direct broadcast satellite (to the extent allowed by federal <br />law), and other suppliers of video programming or communications (including two-way <br />communications), whatever their technology. <br />(n) Video programming" shall mean multi -channel video programming or <br />communications; open video systems (OVS); cable television, including digital cable <br />television and all other forms of digital services; master antenna television; satellite master <br />antenna television; multichannel multipoint distribution; direct broadcast satellite (to the <br />extent allowed by federal law); and other forms of video programming or communications <br />(including two-way communications), whatever their technology. <br />(o) "Video services" shall mean any and all services related to the <br />providing of video programming (including origination programming), including any <br />communications that are ancillary, necessary or common to the use and enjoyment of the <br />video programming, regardless of the content of such video programming or <br />communications. "Video services" shall not include services for which a tax is paid under <br />Section 7.70.050 of this chapter. <br />3.40.020 Statutory, constitutional and Cit exemptions. <br />(a) Nothing in this chapter shall be construed as imposing a tax upon: (1) <br />any person or service when imposition of such tax upon that person or service would be a <br />violation of a federal or California statute, the Constitution of the United States or that of <br />the State of California; (2) the City; (3) any governmental entity, including but not limited to <br />the County of San Bernardino and the Colton Unified School District; or (4) religious or <br />non-profit organizations which are exempt from taxation pursuant to state or federal law, <br />and which have applied for and received tax-exempt status from either the State of <br />California or the federal government. <br />(b) Any service user that is exempt from the taxes imposed by this chapter <br />pursuant to subsection (a), shall file an application with the Tax Administrator for an <br />exemption; provided, however, that this requirement shall not apply to a service userthat is <br />a state or federal agency or subdivision with a commonly recognized name, or is a service <br />user of telephone communications services that has received a federal excise tax <br />exemption certificate for such service. Said application shall be made upon a form <br />approved by the Tax Administrator and shall state those facts, declared under penalty of <br />perjury, which qualify the applicant for an exemption, and shall include the names of all <br />RVPUB/NGS/660760 <br />l <br />