§ 113.01  TAX AUTHORIZED.
   (A)   A tax is hereby authorized on all telecommunications services sold within the city.
   (B)   For purposes of this section, the sale of telecommunications services is consummated at the location of the telephone or other telecommunications device from which the call or other communication originates.
   (C)   If the point of origin cannot be determined, the sale is consummated at the address to which the call or other communication is billed.
(Ord. 870707, passed 7-7-1987)