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1 <br />2 <br />31 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />guarantee plus any fixed monthly or other periodic charge shall be included in the base <br />for computing the amount of tax due; nor shall the term "charges" include charges for <br />any type of service or equipment furnished by a service supplied subject to Public Utility <br />regulations during any period in which the same or similar services or equipment are also <br />available for sale or lease from persons other than a service supplier subject to Public <br />Utility regulation; nor shall the words "telephone communication services" include land <br />mobile service or maritime mobile services as defined in Section 2.1 of Title 47 of the <br />Code of Federal Regulations, as that section existed on January 1, 1970. The term <br />"telephone communication services" refers to that service which provides access to a <br />telephone system and the privilege of telephone quality communication with substantially <br />all persons having telephone stations which are part of such telephone system. The <br />Telephone Users Tax is intended to, and does, apply to all charges billed to a telephone <br />account having a situs in the city, irrespective of whether a particular communication <br />service originates and/or terminates within the City. <br />(c) The tax imposed by this section shall be collected from the service user by the <br />person providing the intrastate telephone communication services, or the person receiving <br />payment for such services. The amount of the tax collected in one month shall be <br />remitted to the Tax Administrator on or before the last day of the following month; or <br />at the option of the person required to collect and remit the tax, an estimated amount of <br />tax collected, measured by the tax bill in the previous month, shall be remitted to the Tax <br />Administrator on or before the last day of each month. <br />5 <br />