§ 86-149. Telephone user tax.

(a)

As used in this section, the term "charges" shall not include the following:

(1)

Charges for services paid for by inserting coins in coin-operated telephones except that, where such coin-operated service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due;

(2)

Land mobile services or maritime mobile services as deemed in 47 CFR 2.1 as such section existed on January 1, 1970;

(3)

Telephone service used in the conduct of business by an electrical corporation, a gas corporation or a telephone corporation furnishing service in the city; and

(4)

Charges for any type of service or equipment furnished by a service supplier subject to public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to public utility regulation.

(b)

There is hereby levied a tax on every person using intrastate, interstate and international telephone services in the city. The tax imposed by this section shall be at the rate of 2.50 percent of the charges made for such services and shall be paid by the person paying for such services.

(c)

The tax imposed by this section shall be collected from the service user by the person providing the telephone services or the person receiving payment for such services. The amount of the tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the due date is the first business day following. Taxes shall be deemed remitted on the date received by the tax administrator or on the date postmarked if remitted by first class United States mail with postage fully prepaid. With prior written approval of the tax administrator, remittance of the tax may be predicated on a formula based upon the payment pattern of the supplier's customers.

(Ord. No. 97-08, § 2(9), 1-2-1997)