(A) The city’s Text Message Tax shall be collected by each service and/or communications provider, wholesale and/or retail distributor who sells mobile telecommunications and/or cellular devices and/or equipment to a person transferring, sending and/or receiving text and/or instant messages in the city. Any service and/or communications provider, wholesale and/or retail distributor who shall pay the tax to the city shall collect the tax. The service and/or communications provider, wholesale and/or retail distributor shall in turn collect the tax from the owners of the mobile telecommunications and/or cellular device and their respective cellular and/or data plan payment.
(B) If any service and/or communications provider, wholesale and/or retail distributor receives payment for the use of mobile telecommunications and/or cellular devices and their respective data plans upon which the city’s Text Message Tax shall be applied, the service and/or communications provider, wholesale and/or retail distributors agent shall remit such tax directly to the City Clerk by the last day of the month following the month in which he or she received such payment and shall collect such tax from the payment of, and for continued use of mobile telecommunications and/or cellular devices and their respective data plans.
(C) Any tax remittance required to be made directly to the city shall be made to the City Clerk and shall be accompanied by remittance form prescribed by the City Clerk.
(D) Any person who collects the city’s Text Message Tax shall do so as a trustee for and on account of the city.
(Ord. 13-O-2058, passed 6-19-2013)