(a) A tax is hereby levied on all telecommunications services sold within the city. For purposes of this article, the sale of telecommunications services is consummated at the location of the telephone or other telecommunications device from which the call or other communication originates. If the point of origin of the call or other communication cannot be determined, the sale is consummated at the address to which the call or other communication is billed.
(b) The rate of the tax imposed by this article shall be the same as the rate imposed by the city for all other local sales and use taxes authorized by state law. (Ord. 19580)