(A) The rate of the tax levy shall be 4% of the telecommunications provider’s gross receipts from telecommunications service that are attributed to the municipality.
(B) If the location of a transaction is determined to be other than the municipality, then the rate imposed on the gross receipts for telecommunications services shall be the lower of:
(1) The rate imposed by the taxing jurisdiction in which the transaction is located; or
(2) The rate for non-mobile telecommunications services shall be the rate imposed by the municipality in which the customer’s service address is located; or for mobile telecommunications service, the rate imposed by the municipality of the customer’s primary place of use.
(Prior Code, § 4.12.030) (Ord. 12-2004, passed 5-19-2004)