(a)
A tax is hereby authorized on all telecommunications services sold within the city. For the purposes of this article, the sale of telecommunications services is consummated at the location of the telephone or other telecommunication device from which the call or other communication originates. If the point of origin cannot be determined, the sale in consummated at the address to which the call or other communication is billed.
(b)
The rate of the tax imposed by this article shall be the same as the rate imposed by the city for all other local sales and use taxes as authorized by the legislature of the state.
(c)
The city secretary shall forward to the comptroller of the state by United States registered mail a copy of Ordinance 1095 along with a copy of the minutes of the city council’s vote and discussion on Ordinance 1095.
(d)
This article shall become effective as of June 14th, 2005
(Ordinance 1095, sec. 1, adopted 6/14/05)