(A) This subchapter shall be known and cited as the “City of Markham Text Message Tax Ordinance” and the tax imposed herein shall be known and cited as the “Markham Text Message Tax”.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PERSON. Any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative or other legally recognized entity.
SERVICE PROVIDER or COMMUNICATIONS PROVIDER. Any person who is engaged in the business of servicing, selling and/or providing mobile telecommunication equipment in the city to a purchaser for the purchaser’s use to receive and/or send text and instant messages in any form.
TAX. The Markham Text Message Tax.
TEXT MESSAGE or INSTANT MESSAGE. The transmission, conveyance or routing of voice, audio, video, data or any other communications information or signals to a point, or between or among points, whatever the technology used, regardless of the medium utilized for the transmission and/or conveyance of data for text messaging and instant messaging.
TEXT MESSAGE TAX. The tax imposed by this subchapter.
USE. The exercise of any right to or power over text or instant messages to the ownership thereof, including, but not limited to, the receiving or sending of text and/or instant messages by any person within city limits.
(Ord. 13-O-2058, passed 6-19-2013)