The Telephone Line Tax shall be billed to the telephone subscriber by the service supplier with its regular bill or as otherwise in accordance with the service supplier's normal billing procedures, and service suppliers shall collect such taxes as are remitted from telephone subscribers so billed on behalf of the City of San José.
The tax required to be collected by service suppliers shall be added to the service supplier's billings to subscribers. The tax shall be stated separately as the City of San José "Telephone Line Tax" on billings by service suppliers whose billing systems, as presently configured, are capable of such programming, and the director may enter into such administrative agreements as may be required to accommodate appropriate billing of the tax as provided in Section 4.52.390. Where authorized by federal or state law, the director may require reasonable modifications to a service supplier's billing system platform to accommodate requirements of this subsection provided an administrative agreement for recovery of all one-time costs incurred by the service supplier to comply is executed as allowed by Section 4.52.390 of this chapter.
Maximum Telephone Line Tax per account per service location in calendar year: