(A) There is hereby imposed a tax on the amounts paid for any intrastate and/or interstate telephone services by every person in the city using such services. The tax imposed by this section shall be at the rate of 5% of the charges made for such services and shall be paid by the person paying for such services.
(B) As used in this section, the term “charges” shall not include charges for services paid for by inserting coins in coin-operated telephones except that where such coin-operated service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due. In addition thereto, the term “charges” shall not include charges for any type of service or equipment furnished by a service supplied subject to public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to public utility regulation.
(C) As used in this section, the term “telephone communication services” shall not include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations as the section existed on June 1, 1983. Notwithstanding that exemption, cellular tele-phone companies are responsible for collecting the tax as provided in division (A) hereof. The term “telephone communication services” refers to the transmission of any communications, messages, or information, whether by fixed, mobile, portable, or other form through electronic or other means, between or among points by wire, cable, fiberoptics, laser, microwave, radio, satellite, or other methods.
(D) The telephone users tax imposed by this section is intended to, and does, apply to all charges billed to a telephone account having a situs in the city, irrespective of whether a particular communi-cation services originates and/or terminates within the city.
(E) Except as provided in § 5.71.152 of this chapter, the tax imposed by this section shall be collected from the service user by the person providing the intrastate and/or interstate telephone communication services, or the person receiving payment for such services. The amount of tax collected in one month shall be remitted to the Director of Finance on or before the last day of the following month.
(F) Notwithstanding the provisions of division (A), the tax imposed by this section shall not be imposed upon any person for using intrastate and/or interstate telephone communication services to the extent that the amounts are for any:
(1) Service paid for by inserting coins in coin-operated telephones with respect to local telephone service, or with respect to toll telephone service if the charge for such toll telephone service is less than $.25; except that where such coin-operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax.
(2) Payment received from any person for services used in the collection of news for the public press, or a news ticker service furnishing a general news service similar to that of the public press, or radio broadcasting, or in the dissemination of news through the public press, or a news ticker service furnishing a general news service similar to that of the public press, or by means of radio broadcasting, if the charge for such service is billed in writing to such person.
(3) Payment received for services furnished to an international organization, or to the American National Red Cross.
(4) Payment received for any toll telephone service which originates within a combat zone from a member of the Armed Forces of the United States performing service in such combat zone, as determined under such section, provided a certificate, setting forth such facts as the Secretary may by regulations prescribe, is furnished to the person receiving such payment.
(5) Amount paid for any toll telephone service to the extent that the amount so paid is for use by a common carrier, telephone or telegraph company, or radio broadcasting station or network in the conduct of its business as such.
(6) Amount paid by a nonprofit hospital for services furnished to such organization. For purposes of this subsection, the term
NONPROFIT HOSPITAL means a hospital which is exempt from federal and state income tax under § 501(a) of the Internal Revenue Code.
(7) Payment received for services or facilities furnished to the government of any state, or any political subdivision thereof, or the District of Columbia.
(8) Amount paid by a nonprofit educational organization for services or facilities furnished to such organization. For purposes of this subsection, the term
NONPROFIT EDUCATIONAL ORGANIZATION means an educational organization which is exempt from income tax under §501(a) of the Internal Revenue Code. The term also includes a school operated as an activity of an organization which is exempt from income tax under § 501(a) if such school normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
(9) Private mobile radio service. For purposes of this chapter
PRIVATE MOBILE RADIO SERVICE is a radio communication service which is not a commercial mobile service. A MOBILE SERVICE means a radio communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and includes:
(a) Both one-way and two-way radio communication services;
(b) A mobile service which provides a regularly interacting group of base, mobile, portable, and associated control and relay stations (whether licensed on an individual, cooperative, or multiple basis) for private one-way or two-way land mobile radio communications by eligible users over designated areas of operation; and
(c) Any service for which a license is required in a personal communications service established pursuant to the proceeding entitled "Amendment to the Commission's Rules to Establish New Personal Communications Services" (GEN Docket No. 90-314; ET Docket No. 92-100), or any successor proceeding.
('86 Code, § 5.71.020) (Ord. 3928, passed - - ; Am. Ord. 3943, passed - - ; Am. Ord. 4159, passed - - ; Am. Ord. 4243, passed - -; Am. Ord. 4398, passed 11-20-00; Am. Ord. 4485, passed 7-24-06; Am. Ord. 4486, passed 8-7-06)