Laserfiche WebLink
a refund of utility users taxes collected and remitted to the Tax <br /> Administrator from such service user as a result of such non- compliance. <br /> Upon request of the Tax Administrator, a service supplier or non- utility <br /> supplier, or their billing agents, shall provide a list of the names and <br /> addresses of those customers which, according to their billing records, <br /> are deemed exempt from the utility users tax. <br /> (b) The City Council may, by ordinance or resolution, establish that one (1) or <br /> more classes of persons or one (1) or more classes of utility services otherwise <br /> subject to payment of a tax imposed by this Chapter shall be exempt, in whole <br /> or in part from such tax. <br /> • <br /> (c) The Tax Administrator shall prepare a list of the persons and /or utility <br /> services that the Tax Administrator is aware are exempt from the provisions of - <br /> this Chapter by virtue of this section and furnish a copy thereof to each service <br /> supplier." <br /> Section 6. Section 2 -4 -200 of the Municipal Code is hereby amended to read as <br /> follows <br /> "(a) There is hereby imposed a tax upon every person who uses telephone <br /> communication services in the City, including intrastate, interstate and <br /> international telephone communication services. The tax imposed by this <br /> section shall be at the rate of six percent (6 %) of all charges made for such <br /> telephone communication services and shall be paid by the person paying for <br /> such services. <br /> (b) Except as otherwise provided herein, the words "telephone communication <br /> services" shall mean "communication services" as defined in Sections 4251 and <br /> 4252 of the Internal Revenue Code, and the regulations thereunder, regardless <br /> of the means or technology used to provide such services. "Telephone <br /> communication service" shall not include "private mobile radio service" as <br /> defined in the Code of Federal Regulations, which is not interconnected with <br /> the public switched network. The tax imposed under Subsection (a) above <br /> shall not be imposed upon any person for using telephone communication <br /> services to the extent that, pursuant to Sections 4252 and 4253 of the Internal <br /> Revenue Code, the amounts paid for such communication services are exempt <br /> from or are not subject to the tax imposed under Section 4251 of the Internal <br /> Revenue Code. <br /> 3 <br /> • <br />