(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 seven percent of the gross charge for such telecommunications purchased at retail; 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 seven percent of the gross charge for such telecommunications purchased at retail.
(B) To prevent actual multi-state or multi-municipal taxation of the act or privilege that is subject to taxation under subsection (A)(1) or (A)(2) of this section, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality or state on the same event, shall be allowed a credit against the tax authorized by subsection (A)(1) or (A)(2) to the extent of the amount of such tax properly due and paid in such other state or municipality 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 to the extent that such act or privilege may not, under the Constitution or Statutes of the United States, be made the subject of taxation by the City.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 11-14-18, p. 90376, Art. VI, § 2)