§ 66-247. Imposed.

A tax is hereby imposed on the following acts or privileges:

(1)

The act or privilege of originating in or of receiving in this city intrastate telecommunications by a person, at a rate of 3.6 percent of the gross charge for such telecommunications purchased at retail from a retailer by such person.

(2)

The act or privilege of originating in or of receiving in this city interstate telecommunications by a person, at a rate of 3.6 percent of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under this article, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such event, shall be allowed a credit against any tax imposed pursuant to this article to the extent to which the amount of such tax properly due and paid in such other state was not previously allowed as a credit against any other state tax in this state.

(Code 1996, § 66-247; Ord. No. E-4082, § 3(23-67), 4-17-1995)