The tax imposed and levied by this subchapter on purchasers with respect to local exchange telephone service shall apply to all charges made for local exchange telephone service, except local calls or messages which are paid for by inserting coins into coin-operated telephones.
(1997 Code, § 62-96) (Ord. passed 1-13-1998; Ord. passed 4-13-1999; Ord. passed 10-10-2000)