would not violate the United State Constitution. The City and plaintiffs AB Cellular LA, LLC doing business as AT & T Wireless, Los Angeles SMSA Limited Partnership doing business as Verizon Wireless, Richard Henson and Robbin Devine-Henry (collectively the carriers) agreed that due to the holding of the United States Supreme Court in Goldberg v. Sweet (1989) 488 U.S. 252, 109 S.Ct. 582, 102 L.Ed.2d 607 (Goldberg), the cell tax could only be imposed on calls that originated or terminated in the City. Then, in 2002, Congress passed the Mobile Telecommunications Sourcing Act (MTSA)[3] and gave state and local governments authority to impose a tax on all airtime, regardless of where calls originate or terminate. The City determined that with the advent of the MTSA it had thetax is calculated and the revision results in increased taxes being levied on any person or parcel.

The MTSA
In 2000, Congress passed the MTSA, title 4 United States Code sections 116-124, and set forth rules for state and local governments to tax mobile telecommunications services. The MTSA was applicable in 2002. Under the MTSA all mobile telephone services provided by a customer's home service provider could be taxed by the taxing jurisdiction "whose territorial limits encompass the customer's place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through." (4 U.S.C. § 117(b).) The primary place of use in the MTSA was defined as the customer's residential street address or primary business street address. (4 U.S.C. § 124(8).)

The February 14, 2002 instructions
On February 14,