For purposes of imposing a tax or establishing a duty to collect and remit a tax under
this chapter, "substantial nexus" and "minimum contacts" shall be construed broadly
in favor of the imposition, collection and/or remittance of the telecommunications
users tax imposed under this chapter to the fullest extent permitted by state and
federal law, and as it may change from time to time by judicial interpretation or
by statutory enactment.
Any telecommunications service (including VoIP) used by a person with a service address
in the city, which service is capable of terminating a call to another person on the
general telephone network, shall be subject to a rebuttable presumption that "substantial
nexus/minimum contacts" exists for purposes of imposing the tax, or establishing a
duty to collect and remit the tax, under this chapter. A service supplier shall be
deemed to have sufficient activity in the city for tax collection and remittance purposes
if its activities include, but are not limited to, any of the following: maintains
or has within the city, directly or through an agent or subsidiary, a place of business
of any nature; solicits business in the city by employees, independent contractors,
resellers, agents or other representatives; solicits business in the city on a continuous,
regular, seasonal or systematic basis by means of advertising that is broadcast or
relayed from a transmitter with the city or distributed from a location with the city;
or advertises in newspapers or other periodicals printed and published within the
city or through materials distributed in the city by means other than the United States
mail; or if there are activities performed in the city on behalf of the service supplier
that are significantly associated with the service supplier's ability to establish
and maintain a market in the city for the provision of telecommunications services
that are subject to the tax under this chapter.
(Measure K (Ord. 2008.2), adopted by electorate 12-9-08)
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