The tax is hereby imposed upon any and all of the following acts or privileges:
(A) The act or privilege of originating in the municipality or receiving in the municipality intrastate telecommunications by a person at a rate of 6% of the gross charge for the telecommunications purchased at retail from a retailer.
(B) The act or privilege of originating in the municipality or receiving in the municipality interstate telecommunications by a person at a rate of 6% of the gross charge for the telecommunications purchased at retail from a retailer. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under this chapter, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of the tax properly due and paid in the 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 the act or privilege to the extent the act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by the municipality.
(Ord. 03-42, passed 9-9-03; Am. Ord. 04-54, passed 9-14-04; Am. Ord. 10-47, passed 8-10-10)