A tax is imposed upon any or all of the following acts or privileges:
(A) The act or privilege of originating in the city or receiving in the city intrastate telecommunications by a person, at a rate of 6% of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-municipal taxation of the act or privilege that is subject to taxation under this subchapter, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality on such event, shall be allowed a credit against any tax enacted pursuant to or authorized by this subchapter to the extent of the amount of such tax properly due and paid in such other municipality that was not previously allowed as a credit against any other municipal tax. However, the tax imposed by this subchapter is not imposed on such act or privilege to the extent such act or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by municipalities in Illinois.
(B) The act or privilege of originating in such municipality or receiving in such municipality interstate telecommunications by a person. To prevent actual multi-state or multi-municipal taxation of the act or privilege that is subject to taxation under this subchapter, any taxpayer, upon proof that the taxpayer has paid a tax in another state or municipality in Illinois on such event, shall be allowed a credit against any tax enacted pursuant to or authorized by this subchapter to the extent of the amount of such tax properly due and paid in such other state or such tax properly due and paid in a municipality in Illinois that was not previously allowed as a credit against any other state or local tax in Illinois. However, the tax imposed by this subchapter is not imposed on such act or privilege to the extent such act or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by municipalities in Illinois.
(Ord. 02-26, passed 8-27-02; Am. Ord. 05-48, passed 4-11-06)