(A) A tax is hereby imposed upon:
(1) The act or privilege of originating in the city or receiving in the city intrastate telecommunications by a person, at a rate of 5% of the gross charge for the telecommunications purchased at retail from a retailer; and
(2) The act or privilege of originating in the city or receiving in the city interstate telecommunications by a person, at a rate of 5% of the gross charge for telecommunications purchased at retail from a retailer.
(B) To prevent actual multi-state taxation of the act or privilege that is subject to taxation under division (A)(2) hereof, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the same act or privilege, shall be allowed a credit against the tax authorized by division (A)(2) hereof to the extent of the amount of the tax properly due and paid in an other state which was not previously allowed as a credit against any other state or local tax in this state.
(C) The tax imposed by this chapter is not imposed on any act or privilege which, under the Constitution or statutes of the United States, may not be made the subject of taxation by the city.
(D) Carrier access charges, right of access charges, charges for use of inter-company facilities and all telecommunications resold in the subsequent provision of, or used as a component of, or integrated into, end-to-end telecommunications service are, sales for resale and are not subject to the tax imposed by this chapter.
(E) The tax imposed by this chapter shall be in addition to the payment of money or value of products or services furnished to the city by the taxpayer as compensation for the use of its streets, alleys or other public places, or for the installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer’s business.
(Ord. 96-40, passed 10-22-1996)