Gross receipts shall include all receipts of every person, firm, partnership, corporation or association engaged in the business of offering or providing telecommunication services to the public for hire in the city, except for the following:
(A) Interstate telecommunications between persons in the city and persons outside of the state;
(B) Local carrier access charges, transmission facilities and switching services provided to telecommunication companies;
(C) Accounts of:
(1) The city or any of its agencies or departments;
(2) All public, private, denominational or parochial schools which have met state accreditation or approval requirements;
(3) The county or any of its agencies or departments;
(4) The state or any of its agencies, subdivisions or departments; and
(5) United States Government or any of its agencies or departments.
(D) Sales of equipment, repairs or installation charges, advertising revenues and rental fees from customers’ premises equipment.
(Prior Code, § 10-1115) (Ord. 763, passed 1-6-1998)