“Use in the City” shall be deemed to occur only at the place in the city where the text or instant message is transferred, sent and/or received by the person transferring, sending and/or receiving the text or instant message. To the extent that a person has paid the tax imposed herein on the retail purchase of the mobile telecommunication and/or cellular devices and their respective data plans, he or she shall be exempt from the payment of and liability for said tax on the use of transferring, sending and/or receiving text and/or instant messages.
(Ord. 13-O-2058, passed 6-19-2013)