(a)
The city council hereby authorizes a sales tax on all telecommunications services sold in the city. The sale of telecommunications services is consummated at the location of the telephone or other telecommunications device from which the call or other communication originates. If the point of origin cannot be determined, the sale is consummated at the address to which the call or other communication is billed.
(b)
The rate of the tax imposed shall be the same as the rate imposed by the city, for all other local sales and use taxes. The tax shall not serve to offset any franchise fees payable to the city.
(Ordinance 89-09-08, secs. 2, 3, adopted 9/19/89)