This ordinance changes the Access Line Tax rules for Voice Over Internet Protocol (VoIP) services, requiring providers to collect and pay the tax based on either the number of phone numbers given to a subscriber or the maximum number of simultaneous calls they can handle, whichever is lower. This aims to clarify tax obligations for VoIP services in San Francisco.
Ordinance amending the Business and Tax Regulations Code to revise how the Access Line Tax (“ALT”) applies to Voice Over Internet Protocol (“VoIP”) services to require collection and remittance of the ALT on VoIP services using the lower of the number of telephone numbers provided to a subscriber and the number of calls that the subscriber can make and/or receive at the same time using those telephone numbers.
How it got here
The legislation originated from a need to revise the Access Line Tax application for VoIP services in San Francisco.
Mayor Lurie, through his liaison Adam Thongsavat, submitted a proposal to amend the Business and Tax Regulations Code regarding the Access Line Tax for VoIP services.
The Budget and Finance Committee reviewed the ordinance and recommended it for passage.
The Board of Supervisors passed the ordinance on first reading.
The Board of Supervisors finally passed the ordinance, which amends the Access Line Tax application for VoIP services.
Mayor Lurie approved the ordinance, finalizing its enactment.
Reconstructed from attached documents & the official record
