(A) A tax is hereby imposed, pursuant to the provisions of §§ 5-10 and 5-20 of the Act, upon the act or privilege of originating in the village or receiving in the village intrastate telecommunications by a person at a rate of 6% of the gross charge for the telecommunications purchased at retail from a retailer, in lieu of the rate of tax that would otherwise be imposed pursuant to §§ 5-25 and 5-30 of the Act. To prevent actual multi-municipal taxation of the act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality on that event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of the tax properly due and paid in the municipality that was not previously allowed as a credit against any other municipal tax.
(B) A tax is hereby imposed, pursuant to the provisions of §§ 5-10 and 5-20 of the Act, upon the act or privilege of originating in the village or receiving in the village interstate telecommunications by a person at a rate of 6% of the gross charge for the telecommunications purchased at retail from a retailer, in lieu of the rate of tax that would otherwise be imposed pursuant to §§ 5-25 and 5-30 of the Act. To prevent actual multi-state or multi-municipal taxation of the 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 or municipality in this state on that event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of the tax properly due and paid in another state or the tax properly due and paid in a municipality in this state which was not previously allowed as a credit against any other state or local tax in this state.
(C) The tax imposed by this subchapter is not imposed on the foregoing acts or privileges to the extent the acts or privileges may not, under the Constitution and statutes of the United States or the Act or statutes of this state, be made the subject of taxation by the village.
(Ord. 943, passed 9-12-2005)