It shall be presumed that all sales and uses of mobile telecommunications and/or cellular devices, respective data plans and all text and/or instant messages in the city are subject to tax under this subchapter until the contrary is established. The burden of proving that a sale or use is not taxable hereunder shall be upon the service and/or communications provider, wholesale and/or retail distributor so claiming.
(Ord. 13-O-2058, passed 6-19-2013)