(A) A village simplified municipal telecommunications tax is hereby imposed upon all telecommunications retailers in the amount of 4% of all gross charges charged by the telecommunications retailers to service addresses within the village for telecommunications originating or received in the village.
(B) Upon the effective date of the simplified municipal telecommunications tax authorized in this subchapter, the village simplified municipal telecommunications tax authorized hereunder shall be the only fee or compensation for the use of all public rights-of-way within the village by telecommunications retailers. Imposition of the simplified municipal telecommunications tax provided under this subchapter does not, however, serve as a limitation on the levying of any taxes or imposition of any fees, otherwise authorized by law.
(C) The village telecommunications simplified municipal telecommunications tax authorized by this section shall be collected, enforced and administered as set forth in § 36.053.
(1999 Code, § 36-2-3) (Ord. 98-103, passed 3-10-1998; Ord. 09/17/2002-1, passed 9-17-2002; Ord. 11/12/2002-2, passed 11-12-2002)