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<br /> CGM'djg-c 3/22/83 <br /> CG. Ij g-c 6/08/83R <br /> DES:djg-c 6/24/83R <br /> DES:rb 6/27/83R <br /> intrastate telephone services in the City. The tax imposed by <br /> this section shall be at the rate of five percent (5% ) of the <br /> charges made for such services and shall be paid by the person <br /> paying for such services. <br /> " (b) As used in this section, the term 'charges' shall <br /> not include (1) charges for services paid for by inserting <br /> coins in coin-operated telephones except that where such coin- <br /> operated services are furnished for a guaranteed amount, the <br /> amounts paid under such guarantee plus any fixed monthly or <br /> other periodic charge shall be included in the base for <br /> computing the amount of tax due; (2 ) charges for any type of <br /> service or equipment furnished by a service supplier subject to <br /> Public Utility regulation during any period in which the same <br /> or similar services or equipment are also available for sale or <br /> lease from persons other than a service supplier subject to <br /> Public Utility regulation. As used in this section, the term <br /> 'telephone communication services' shall not be construed to <br /> mean land mobile services or maritime mobile services as <br /> defined in Section 2.1 of Title 47 of the Code of Federal <br /> Regulations, as said section existed on April 27, 1981. The tax <br /> imposed by this section is intended to, and does, apply to all <br /> charges billed to a telephone account having a situs in the <br /> City, irrespective of whether a particular communication <br /> service originates and/or terminates within the City. <br /> 3 <br /> _~_.'. _~__'___'.__~'_N_,__~ri__.__,~_____..._____.~.__~_~_ .._.~._ <br />