All telephone companies and mobile telecommunications services doing business in the city are required to pay an occupation tax to the city in an amount equal to 3% of the gross receipts from the legally established basic monthly charges collected for local exchange telephone service to subscribers within the city, intrastate message toll telephone service, intrastate telephone communication service and telegraph service, wireless paging service, and mobile telecommunications services for revenue in the city. This includes those services which are sold by mutual companies. Payment of such occupation tax is due in accordance with § 110.03(A).
(Ord. 4138, § 1, 8-15-2024)