The tax imposed and levied by this subchapter on purchases with respect to telephone service shall apply to all charges made for local telephone exchange service except as follows.
(A) Coin box telephone. No tax shall be imposed on telephone service paid for by inserting coins in coin-operated telephones.
(B) Flat rate service. With respect to flat rate and flat message rate service, the tax shall apply only to the amount payable for local area service and shall not apply to any specific charge payable for local area service and shall not apply to any specific charge for calls to points outside the county or to any general charge or rate differential payable for the privilege of calling points outside the town.
(C) Message rate service. Where purchases of telephone service are charged on a message rate basis, the tax shall apply only to the basic charge for such service and shall not apply to any charge for additional message units.
(1998 Code, § 58-36) (Ord. passed 5-13-1975; Ord. O-2023-15, passed 9-19-2023)
ARTICLE 35.04 — TAX ON MEALS SERVED IN RESTAURANTS OR BY CATERERS