§ 21-108. Levy; amount; payment.  


Latest version.
  • There is hereby imposed and levied by the City on each and every purchase of local telecommunications service in the corporate limits of the city, a tax in the amount of seven (7) percent of the payments received by the seller of such service from the purchaser for the purchase of such service, which tax, in every case, shall be collected from the purchaser for the use of the city to the seller of such local telephone service at the time of the purchaser's paying the charge therefore to the seller, but not less often than monthly. The tax collected shall be collected on all payments received by the seller in payment of bills, statements or invoices rendered by the seller to the purchaser on or after September 1, 2000.

(Ord. No. 2000-03, 5-1-00)