(a) There is hereby imposed a tax upon every Person using Telecommunications Services at the rate of 6.0% of the Telecommunications Charges made for such Telecommunications Services. The Telecommunications Users’ Tax shall be paid by the Person paying for such Telecommunications Services. There is a rebuttable presumption that Telecommunications Services, which are billed to a Billing Address or Service Address in the City, are used, in whole or in part, within the City’s boundaries and such services are subject to the Telecommunications Users’ Tax. If the Billing Address of the Service User is different from the Service Address, the Service Address of the Service User shall be used for purposes of the Telecommunications Users’ Tax.
(b) Mobile Telecommunications Service shall be sourced in accordance with the sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. Section 124). The Tax Administrator may issue and disseminate to Service Suppliers of Telecommunications Services, which are subject to the tax collection requirements of this Section, sourcing rules for the taxation of other Telecommunications Services, including, but not limited to, Postpaid Telecommunications Services, Prepaid Telecommunications Services and Private Telecommunications Services; provided, that, such rules are based upon custom and common practice that further administrative efficiency and minimize multi-jurisdictional taxation.
(c) To prevent actual multi-jurisdictional taxation of Telecommunications Services subject to the Telecommunications Users’ Tax, any Service User, upon proof to the Tax Administrator that the Service User has previously paid the same tax in another state or local jurisdiction on such Telecommunications Services, shall be allowed a credit against the Telecommunications Users’ Tax to the extent of the amount of such tax legally imposed in such other state or local jurisdiction; provided, however, that the amount of credit shall not exceed the Telecommunications Users’ Tax owed to the City.
(d) The Tax Administrator may issue and disseminate to Service Suppliers of Telecommunications Services that are subject to the tax collection requirements of this Section, an administrative ruling identifying those Telecommunications Services, or charges therefor, that are subject to or not subject to the Telecommunications Users’ Tax.
(e) The Telecommunications Users’ Tax shall be collected from the Service User by the Service Supplier providing the Telecommunications Services or its billing agent. The amount of tax collected in each month shall be remitted by the Service Supplier or its billing agent 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 tax shall be remitted on or before the next business day thereafter. The Telecommunications Users’ Tax 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.
(Ord. No. 1210, § 1; Ord. No. 1251, § 5.)
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