(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 purchased at retail from a retailer; 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. 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 division (A) to the extent or the amount of such tax properly due and paid in another state which was not previously allowed as a credit against any other state or local tax in the state.
(B) Carrier access charges, right of access charges, charges for use of intercompany facilities and all telecommunications resold in the subsequent provision used as a component of, or integrated into, end-to-end telecommunications service shall be non-taxable under this subchapter as sales for resale.
(C) The tax imposed by this subchapter 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.
(Prior Code, § 39-52) (Ord. 96-7, passed 2-5-1996)