(A) (1) A tax is hereby authorized on all telecommunications services sold within the town. For purposes of this section, 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 cannot be determined, the sale is consummated at the address to which the call or other communication is billed.
(2) The rate of tax imposed by this section shall be the same as the rate imposed by the town, for all other local sales and use taxes as authorized by the legislature of the state.
(3) The Town Secretary shall forward to the Comptroller of the state by United States registered or certified mail, a copy of this section, along with a copy of the minutes of the Town Council’s vote and discussion on this section.
(4) This section became effective as of October 1, 1987.
(B) This section shall be and is hereby declared to be cumulative of all other ordinances of the town, and this section shall not operate to repeal or affect any of such other ordinances. The tax provided for hereunder shall not serve as an offset to, be in lieu of or in any way reduce any amount payable to the town pursuant to any franchise, street use ordinance, charter provision, statute or, without limitation by the foregoing enumeration, otherwise payable by any provider of telecommunications service; it being the express intent hereof that all such obligations, impositions and agreements of every kind and nature shall remain in full force and effect without reduction or limitation hereby.
(C) This section is to be liberally construed to achieve its remedial purposes.
(Ord. 87-87, passed 6-16-1987)