The tax imposed and levied by this subchapter on purchasers with respect to telephone service shall apply to all charges made for local telephone exchange service except as follows.
(A) Coin box telephone. The total of the guaranteed charge on each bill rendered for semipublic coin box telephone service shall be included in the basis for the tax with respect to the purchaser of such service, but no other tax shall be imposed on telephone service paid for by inserting coins in coin operated telephones.
(B) Flat rate service with respect to flat rate and flat message rate service, the tax shall apply to only the amount payable for local area service and shall not apply to any specific charge for calls to points outside the area of local calls.
(C) Message rate service where purchases of telephone service are charged on a message rate basis, the tax shall apply only to the basic charge for such service and shall not apply to any charge for additional message units.
(1996 Code, § 148-9)