Establishments providing local or long distance telephone communications as described in Standard Industrial Classification (SIC) 481 and North American Industry Classification System (NAICS) 5133, including voice and date communications; radiotelephone services; cellular telephone services; paging and beeper services; leasing lines; fiber optic cables, microwave or satellite facilities; selling access and reselling use of facilities or methods to others shall pay an annual business license tax of three percent (3%) of gross receipts from all communications activities conducted in the municipality and for communications services billed to customers located in the municipality on which a business license tax has not been paid to another municipality. The tax shall be payable on or before December 31 in each year without penalty. Declining rates shall not apply. The penalty for delinquent payments shall be five percent (5%) of the tax due each month, or portion thereof, after the due date until paid.
(1985 Code, Ch. 10, Art. I)