(A) For purposes of this section, "telecommunications services" means the electronic or electrical transmission, conveyance, routing or reception of sounds, signals, data or information utilizing wires, cable, radio waves, microwaves, satellites, fiber optics or any other method now in existence or that may be devised, including but not limited to long distance telephone service. The storage of data or information for subsequent retrieval or the processing or reception and processing of data or information intended to change its form and content are not included in this definition.
(B) For the purpose of determining the proper tax, the sale of telecommunications services is consummated at the location of the telephone or other telecommunications device from which the call or transmission originates. If the point of origin cannot be determined, the sale is consummated at the address to which the call is billed.
(C) The application of the exemption provided by the Local Sales and Use Tax Act, Art. 1066c, Section 4B, as amended, is hereby repealed with regard to telecommunication services sold within the city. The rate of the tax authorized by the act shall be the same as the rate imposed in the city for all other local sales and use taxes.
(D) The tax imposed by this section shall become effective October 1, 1987.
('78 Code, § 10-90) (Ord. 740, passed 5-13-87)