The rate of the tax levy shall be three and one-half percent (3.50%) of the telecommunications provider's gross receipts from telecommunications service that are attributed to the city. If the location of a transaction is determined to be a place other than the city, then the rate imposed on the gross receipts for telecommunications services shall be as determined pursuant to the provisions of Section 10-1-407. Utah Code Annotated 1953. (Ord. 942, 12-7-2021)