Except as otherwise provided by state or federal law, or as approved in writing by the Tax Administrator, if one or more non-taxable items are bundled or aggregated together with one or more taxable items (as provided for by this chapter) under a single charge on a service user’s bill, the entire single charge shall be deemed taxable. Notwithstanding the foregoing, a telephone service provider of intrastate, interstate, and/or international services, may, with the prior written consent of the Tax Administrator, employ a reasonable method to estimate the intrastate portion of its collected revenues that are subject to the tax under § 5.76.030.
(1995 Code, § 5.76.090) (Ord. 05-1958, passed - -2005)