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The decision of the Tax Administrator may be appealed pursuant to Section 2-17-160 of <br />this Chapter. Filing an application with the Tax Administrator and appeal to the Ciry <br />Manager pursuant to Section 2-17-175 of this Chapter is a prerequisite to a suit thereon. <br />(c) The City Council may, by resolution, establish one or more classes of persons or one <br />or more classes of utility service otherwise subject to payment of a tax imposed by this <br />chapter and provide that such classes of persons or service shall be exempt, in whole or in <br />part from such tax for a specified period of time. <br />2-17-115 Communication Users' Taz. <br />(a) There is hereby imposed a tax upon every person in the City using communication <br />services. The tax imposed by this section shall be at the rate of five and seven tenths <br />percent (5.7%) of the charges made for such services and shall be collected from the <br />service user by the communication services supplier or its billing agent. There is a <br />rebuttable presumption that communication services, which are billed to a billing or <br />service address in the City, are used, in whole or in part, within the City's boundaries, and <br />such services are subject to taxation under this Chapter. If the billing address of the <br />service user is different from the service address, the service address of the service user <br />shall be used for purposes of imposing the tax. As used in this Section, the term <br />"charges" shall include the value of any other services, credits, property of every kind or <br />nature, or other consideration provided by the service user in exchange for the <br />communication services. <br />(b) "Mobile Telecommunications Service" shall be sourced in accordance with the <br />sourcing rules set forth in the Mobile Telecommunications Sourcing Act (4 U.S.C. <br />Section 124). The Tax Administrator may issue and disseminate to communication <br />service suppliers, which are subject to the tax collection requirements of this Chapter, <br />sourcing rules for the taxation of other communication services, including but not limited <br />to post-paid communication services, prepaid communication services, and private <br />communication services, provided that such rules are based upon custom and common <br />practice that further administrative efficiency and minimize multi jurisdictional taxation <br />(e.g., Streamlined Sales and Use Tax Agreement). <br />(c) The Tax Administrator may issue and disseminate to communication service <br />suppliers, which are subject to the tax collection requirements of this Chapter, an <br />administrative ruling identifying those communication services, or charges therefor, that <br />are subject to or not subject to the tax of subsection (a) above. <br />(d) As used in this section, the term "telecommunication services" shall include, but is <br />not limited to, charges for: connection, reconnection, termination, movement, or change <br />of telecommunication services; late payment fees; detailed billing; central office and <br />custom calling features (including but not limited to call waiting, call forwarding, caller <br />identification and three-way calling); voice mail and other messaging services; directory <br />assistance; access and line charges; universal service charges; regulatory, administrative <br />and other cost recovery charges; local number portability charges; and text and instant <br />6 <br />