A tax is imposed on the following acts or privileges:
A. The act or privilege of originating in the village or receiving in the village intrastate telecommunications by a person at the rate of five percent (5%) 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 in the state.
B. The act or privilege of originating in the village or receiving in the village interstate telecommunications by a person at the rate of five percent (5%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multi-state 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 on such event, shall be allowed a credit against any tax enacted pursuant to this subsection 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. 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 in the state. (Ord. 7-98, 8-4-1998, eff. 10-1-1998)