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(1) There is hereby imposed on every person other than a telephone corporation, electrical corporation, gas corporation, water corporation, or waste hauler a tax for use of intrastate, interstate and international telephone services in the city of Cudahy. The tax imposed by this section shall be at the rate of eight percent of the charges made for such services for persons or businesses using such services for industrial, commercial or any use other than service to the person’s residence, and at the rate of four percent of the charges made for such services for persons using such services for service to the person’s residence. Said tax shall apply to all charges billed to a telephone account having a situs in the city, irrespective of whether a particular telephone service originates or terminates within the city.

(2) As used in this section, the term “charges” shall not include charges for services paid for by inserting coins into coin-operated telephones except that, where such coin-operated service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be included in the base for computing the amount of tax due; nor shall the term “charges” include charges for any type of service or equipment furnished by a service supplier subject to public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons other than a service supplier subject to public utility regulation; nor shall the words “telephone services” include land mobile services or maritime mobile services as defined in Section 2.1 of Title 47 of the Code of Federal Regulations as said section existed on January 1, 1970.

(3) The tax imposed by this section shall be collected from the service user by the person providing the telephone services, or the person receiving payment for such services. The amount of the tax collected in one month shall be remitted to the tax administrator on or before the last day of the following month, unless the due date occurs on a weekend or a holiday, in which case the tax shall be remitted on or before the next business day thereafter. Taxes shall be deemed remitted on the date received by the tax administrator, or on the date postmarked if remitted by first class United States mail with postage fully prepaid. With prior written approval of the tax administrator, remittance of tax may be predicated on a formula based upon the payment pattern of the supplier’s customers; or, at the option of the person required to collect and remit the tax, an estimated amount of tax collected, measured by the tax bill in the previous month.

(4) Notwithstanding the provisions of subsection (1) of this section, the tax imposed under this section shall not be imposed upon any person for using telephone services to the extent that the amounts paid for such services are not subject to the tax imposed under Section 4251 of the Internal Revenue Code (26 U.S.C. Section 4251). (Ord. 593-P § 1, 2004; Ord. 441 § 1. 2002 Code § 7-5.6).