A tax hereby imposed upon the privilege of receiving and sending text and/or instant messages, in the city, text and/or instant messages sent or received within city limits from a service or communications provider or wholesale from distributor. The tax shall be at a rate of $0.02 per text or instant message. The ultimate incidence of and liability for payment of the tax shall be upon the service or communications provider, and nothing in this subchapter shall be construed to impose a tax upon the occupation of selling or distributing mobile telecommunications devices or equipment. It shall be a violation of this subchapter for any distributor or retail dealer to fail to add this tax to the retail price of mobile telecommunications and/or cellular devices and their respective data plans or to absorb the tax. The tax shall be in addition to any and all other taxes.
(Ord. 13-O-2058, passed 6-19-2013)