There is imposed and levied the following taxes on the following occupations or privileges:
A. The act or privilege of originating in the city or receiving in the city intrastate telecommunications by a person at the rate of six percent (6%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. However, such tax is not imposed on such 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 of the state of Illinois. (Ord. 1375, 7-23-2002; amd. Ord. 1380, 9-27-2002, eff. 1-1-2003)
B. The act or privilege of originating in the city or receiving in the city interstate telecommunications by a person at the rate of six percent (6%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multistate taxation of such act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such event or events, shall be allowed a credit against any tax to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in the state of Illinois. 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 of the state of Illinois. (Ord. 1375, 7-23-2002; amd. Ord. 1380, 9-27-2002, eff. 1-1-2003; 2010 Code)