A. There is hereby imposed a tax upon every person in the city using intrastate telephone communication services in the city, except as provided by Sections 3.56.180 and 3.56.200. The tax imposed by this section shall be at the rate of five percent of the charges made for such services, including minimum charges for service, and shall be paid by the person paying for such services.
B. As used in this section, the term “charges” shall not include charges for services paid for by inserting coins in coin-operated telephones; except, that where such coin- operated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee, plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term “telephone communications services” include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations, as such section existed on October 1, 1967.
C. The tax imposed in this section shall be collected from the service user by the person providing the intrastate telephone communications services. The amount of tax collected in one month shall be remitted to the finance director on or before the last day of the following month.
D. Notwithstanding the provisions of subsection A of this section, the tax imposed under this section shall not be imposed upon any person for using intrastate telephone communications services to the extent that the amounts paid for such services are exempt from or not subject to the tax imposed under Section 4251 of Title 26 of the United States Code, as such section existed on November 1, 1967.
(Prior code § 25.102 (Ord. 924 §1 Ord. 1548 §1, Ord. 2113 §1))