There is hereby imposed a tax as provided in this Article on every person who subscribes to telephone communications services within the City and County of San Francisco, to the extent permitted by Federal and State law. The tax shall apply to each access line within the City’s tax jurisdiction, including, without limitation, access lines billed to a telephone account having a situs in the City, as permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 et seq. There is a rebuttable presumption that service billed to a billing address or provided to a service address in the City is used, in whole or in part, within the City’s boundaries and that such service is subject to taxation under this article. The tax shall not apply to a prepaid calling service or a post-paid calling service.
The amount of the tax imposed by this Section shall be paid, on a per-access-line basis, by the person paying for telephone communications service; however, no telephone communications service subscriber shall be required to pay more than $55,000.00 in tax per account per service location in any calendar year. The cost of wireless telephone communications services shall not be considered for purposes of this Subsection (b). The cap established by this subsection shall be adjusted annually in accordance with the increase in the Consumer Price Index; All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31st of each year, beginning with December 31, 2009, and such increase shall take effect when 1) notice of the increase is given by the Controller in the manner generally used by the Controller for notification of fee or tax changes and 2) such increase is approved by the Mayor and Board of Supervisors by resolution.
Only one payment of the tax shall be required for any access line, trunk line or high capacity trunk line, notwithstanding that access lines of more than one person are used in furnishing telephone communications service to a telephone communications service subscriber.
(Added by Proposition O, § 2, 11/4/2008)