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1 <br />2 <br />3 <br />4 <br />5 <br />6 <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 />corporation franchised to serve the City, that sells or supplies gas to other us 'thin <br />the City. <br />3.40.020 Telephone users tax. <br />(a) There is hereby imposed a tax on the amounts paid for ntrastate telephone <br />services by every person in the city using such services. T imposed by this section <br />shall be at the rate of six percent (6%) of the charges for such services and shall <br />be paid by the person paying for such services. <br />(b) As used in this section, the term "char hall not include charges for services <br />paid for by inserting coins in coin-oper elephones except that where such coin- <br />operated service is furnished for a teed amount, the amounts paid under such <br />guarantee plus any fixed monthly er periodic charge shall be included in the base <br />for computing the amount of e; nor shall the term "charges" include charges for <br />any type of service or equi furnished by a service supplied subject to Public Utility <br />regulations during any in which the same or similar services or equipment are also <br />available for sale o e from persons other than a service supplier subject to Public <br />Utility regulatio r shall the words "telephone communication services" include land <br />mobile sere' maritime mobile services as defined in Section 2.1 of Title 47 of the <br />Code of eral Regulations, as that section existed on January 1, 1970. The term <br />"tele a communication services" refers to that service which provides access to a <br />t one system and the privilege of telephone quality communication with substantially <br />persons having telephone stations which are part of such telephone system. The <br />Telephone Users Tax is intended to, and does, apply to all charges billed to a telephone <br />4 <br />