(A) Commencing May 1, 2008, there is hereby levied upon every person, firm, partnership, corporation, or association engaged in the business of offering or providing telecommunications services to the public for hire in the city (“telecommunications service provider”) an occupation tax of 5% on the gross receipts resulting from any toll services and charges for basic local exchange services, inter-exchange services, mobile telecommunications services, and other telecommunications services, as more particularly described below.
(1) BASIC LOCAL EXCHANGE SERVICES shall include the access and transmission of two-way switched communications within the city, including local telephone and telecommunications services.
(2) INTER-EXCHANGE SERVICES shall mean the access and transmission of communications between two or more local exchange areas, provided that such inter-exchange service either:
(a) Originates from an end user within the city; or
(b) Terminates with an end user within the city, and is charged to a service address within the city, regardless of where the charges are actually paid.
(3) MOBILE TELECOMMUNICATIONS SERVICE shall have the meaning set forth in 4 U.S.C. § 124 and shall include, but not be limited to, cellular, radio paging, and mobile radio services charged to a service address within the city by a customer’s home service provider, as defined in 4 U.S.C. § 124, regardless of where the charges are actually paid.
(4) Any other similar telecommunications services involving any electronic or electromagnetic transmission of messages originating or terminating in the city and charged to a service address in the city, regardless of where the charges are actually paid.
(B) Gross receipts shall not include any toll services and charges as follows:
(1) For local carrier access charges, transmission facilities, and switching services provided to telecommunications companies;
(2) From accounts charged to the United States government or any of its departments, or the state, or any of its agencies, subdivisions, or departments; or
(3) For interstate telecommunications between persons in the city and persons outside the state.
(C) No part or portion of the tax provided for in this subchapter shall be levied upon or assessed against or taken from any such gross receipts so excepted from the provisions of this subchapter.
(Prior Code, § 110.04) (Ord. 2008-2.1, passed 4-14-2008)