A. There is hereby imposed a tax upon the following:
1. Upon the act or privilege of originating in the village, or receiving in the village, intrastate telecommunications by a person.
2. Upon the act or privilege of originating in the village, or receiving in the village, interstate telecommunications by a person.
B. However, such tax is not imposed on the act or privilege to the extent such act or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by municipalities in this state. (Ord. 04-19, 6-17-2004)
C. To prevent actual multimunicipal taxation of the act of privilege that is subject to taxation under this article, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality on such event, shall be allowed a credit against any tax imposed by this article to the extent of the amount of such tax properly due and paid in the municipality which was not previously allowed as a credit against any other municipal tax. (Ord. 08-13, 4-3-2008)