§ 23-55. Telephone companies license tax requirements.

(a)

On and after January 1, 2008, each telephone company shall pay an annual license tax of one-half of one (0.5) percent of the total gross receipts of such company accruing from sales to the ultimate consumer in the City.

(b)

"Telephone company" means a person holding a certificate of convenience and necessity granted by the State Corporation Commission authorizing telephone service; or a person authorized by the Federal Communications Commission to provide commercial mobile service as defined in section 332(d)(1) of the Communications Act of 1934, as amended, where such service includes cellular mobile radio communications services or broadband personal communications services; or a person holding a certificate issued pursuant to section 214 of the Communications Act of 1934, as amended, authorizing a domestic telephone service and belonging to an affiliated group including a person holding a certificate of convenience and necessity granted by the state corporation commission authorizing telephone service.

(Ord. No. 4969-96, § 1; Ord. No. 6456-08, § 1)

(Ord. No. 4969-96, § 1; Ord. No. 6456-08, § 1)