(A) A tax is hereby imposed upon:
1. The act or privilege of originating in the Village or receiving in the Village intrastate telecommunications by a person at a rate of five percent (5%) of the gross charge for such telecommunications purchased at retail from a retailer; and
2. The act or privilege of originating in the Village or receiving in the Village interstate telecommunications by a person at a rate of five percent (5%) of the gross charge for such telecommunications purchased at retail from a retailer.
(B) To prevent actual multi-state taxation of the act or privilege that is subject to taxation under subsection (A)2 of this Section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the same event, shall be allowed a credit against the tax authorized by subsection (A)2 to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other State or local tax in this State.
(C) The tax imposed by this Chapter is not imposed on any act or privilege to the extent that such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the Village.
(D) Carrier access charges, right of access charges, charges for use of intercompany facilities and all telecommunications resold in the subsequent provision of, used as a component of or integrated into end-to-end telecommunications service are sales for resale and are not subject to tax imposed by this Chapter. (Ord. 93-20, 8-10-93)