[Ord. No. 295 §§1 —
3, 3-14-2010]
A. Every
person, firm or corporation engaged in the business of furnishing
telephone service including telecommunication service for residential,
commercial, business, manufacturing, industrial, or for any other
purpose in the City of Dearborn, who shall furnish the services within
the City, shall pay to the City a tax equal to five percent (5%) of
the gross receipts solely derived from the charges for local telephone
or telecommunications services in the City as a license tax for conducting
such business within the City.
B. With
respect to persons providing telephone or telecommunication service,
these shall be deemed to include all telecommunication services (e.g.,
telegraph, mobile telephones, cellular, wireless, pager services,
etc.) and not limited to the above regardless of supplier (except
cable television systems or any service upon which taxation is specifically
proscribed by Federal Statute or regulation).
C. All
funds received from the tax shall be deposited in the General Revenue
Fund and be appropriated by the Board of Aldermen in the annual City
budget.