| UTILITIES
SUBJECT TO TAX |
Communication Services
(Telecommunications - see ordinance definitions) |
Includes wired and wireless telecommunications;
intrastate, interstate and international services;
ancillary services; VoIP; conferencing; text messages; and
private communication services
|
| Prepaid wireless (per Rev & Tax Code 42100 et seq.) effective 1/1/2016
|
| Communication Services (Video, including CATV, IP-TV, and similar offerings of video programming) |
|
|
| Electricity |
5%
|
| Gas |
5%
|
| NOTE: Please note that the original UUT ordinance (Ch.26B) continues, and a new
"communication users tax" ordinance (Ch.26C) has been added,
following voter approval on November 6, 2007, which replaces
only the telecommunications and video services in Ch.26B. |
|