A. A tax is hereby imposed upon:
1. The act or privilege of originating or receiving in the city intrastate telecommunications by a person at a rate of 5% of the gross charge for such telecommunications purchase at retail from a retailer by such person; and
2. The act or privilege of originating in or receiving in the city interstate telecommunications by a person at a rate of 5% of the gross charge for such telecommunications purchased at retail from a retailer by such person. Any taxpayer, upon proof that the taxpayer has paid a tax in another state on the same event, shall be allowed a credit against the tax authorized by this section to the extent of the amount of such tax properly due and paid in another state which was not previously allowed as a credit against by another state or local tax in this state.
B. The tax imposed by this chapter is not imposed on any act or privilege to the extent that such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the city.
(Ord. 2003-4, 2002).