A tax is hereby imposed upon any and all 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 3% of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-municipal taxation of the act or privilege that is subject to taxation under this section, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality on that 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 municipality that was not previously allowed as a credit against any other municipal tax;
(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 such telecommunications purchased at retail from a retailer. To prevent actual multi-state or multi-municipal taxation of the act or privilege that is subject to taxation under this section, any taxpayer, upon proof that the taxpayer has paid a tax in another state or municipality in this state on such event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of such tax properly due and paid in such other state or such tax properly due and paid in another municipality in this state which was not previously allowed as a credit against any other state or local tax in this state; and/or
(C) The tax imposed by this chapter is not imposed on such act or privilege to the extent such act or privilege may not, under the constitution of the United States and statutes, be made the subject of taxation by the municipality.
(Ord. 21-12, passed 7-20-2021)