A. The rate of the tax levy shall be three and one-half percent (3.5%) of the telecommunication provider's gross receipts from telecommunications service that are attributed to the municipality, subject to the provisions of subsection B of this section.
B. If the location of a transaction is determined to be other than LaVerkin City, then the rate imposed on the gross receipts for telecommunications services shall be the lower of: 1) the rate imposed by the taxing jurisdiction in which the transaction is located or 2) the rate for the nonmobile telecommunication services shall be the rate imposed by the municipality in which the customers service address is located; or for mobile telecommunications service, the rate imposed by the municipality of the customer's primary place of use. (Ord. 2007-22, 7-18-2007)