Reg. 19-470.1. Telecommunication services.
   (a)   Exclusions. Gross income from the business activity of providing telecommunication services to consumers within this city shall not include:
   (1)   Charges for installation, maintenance and repair of telecommunication equipment which are subject to the provisions of section 19-415, 19-416 or 19-417 (construction contracting); 19-445 (real property rental); 19-450 (tangible personal property rental); or 19-460 (retail sales), depending upon the nature of the work performed.
   (2)   Separately billed advertising charges which are subject to the provisions of section 19-405 or 19-435.
   (b)   Mobile Equipment. In cases where the customer is being provided telecommunication services to receiving/transmission equipment designed to be mobile in nature (for example, mobile telephones, portable hand-held two-way radios, paging devices, etc.), the provider shall, for the purposes of the tax imposed by this section, determine whether such provider's customers are "within this city" as follows:
   (1)   By the billing address of the customer, provided that such address is a permanent residence or business location of the consumer within the state.
   (2)   In all other cases, the business location of the telecommunications provider.
(Ord. No. 6674, § 3, 3-23-87)