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A. Tax Levied: There is levied on and against utility companies operating within the town a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the town, and of supplying local exchange telephone service to the inhabitants of the town.
B. Tax Amount: The amount of tax levied shall be equal to one percent (1%) of the gross revenues received by such utility company arising from the supplying, furnishing, distributing, and selling of local exchange telephone service within the corporate limits of the town as now or hereafter established. (1993 Code § 3.08.010)