(1) Satisfaction of Tax Obligation by Service Users. Any person who pays the tax levied pursuant to CMC 3.38.040 with respect to any charge for a telecommunication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to CMC 3.36.060 with respect to that charge. Likewise, prior to September 1, 2009, any person who pays the tax levied pursuant to CMC 3.36.060 with respect to any charge for a service subject to taxation pursuant to this chapter shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to CMC 3.38.040 with respect to that charge. The intent of this subsection is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telecommunication users’ tax to the new telecommunication users’ tax (which transition period ends September 1, 2009) and to permit telecommunication service providers, during that transition period, to satisfy their collection obligations by collecting either tax.

(2) Collection of Tax by Service Providers. Service providers shall begin to collect the tax imposed by this chapter as soon as feasible after the effective date of this section, but in no event later than permitted by Section 799 of the California Public Utilities Code.

(3) Judicial Determinations. In the event that a final court order should determine that the election enacting this chapter is invalid for whatever reason, or that any tax imposed under this chapter is invalid in whole or in part, then the tax imposed under CMC 3.36.060 (unless repealed) shall automatically continue to apply with respect to any service for which the tax levied pursuant to this chapter has been determined to be invalid. Such automatic continuation shall be effective beginning as of the first date of service (or billing date) for which the tax imposed by this chapter is not valid. However, in the event of an invalidation, any tax (other than a tax that is ordered refunded by the court or is otherwise refunded by the city) paid by a person with respect to a service and calculated pursuant to this chapter shall be deemed to satisfy the tax imposed under CMC 3.36.060 on that service, so long as the tax is paid with respect to a service provided no later than six months subsequent to the date on which the final court order is published. (Ord. 608 § 1, 2009. 2002 Code § 7-7.20).