§ 53-37.1. Application to mobile telecommunication services.

(a)

As used in this section, unless the context otherwise requires:

(1)

Act means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. secs. 116 to 126, as amended.

(2)

Customer means customer as defined in section 124(2) of the Act.

(3)

Home service provider means home service provider as defined in section 124(5) of the Act.

(4)

Mobile telecommunications service means mobile telecommunications service as defined in section 124(7) of the Act.

(5)

Place of primary use means the place of primary use as defined in section 124(8) of the Act.

(b)

Mobile telecommunications service shall be subject to the tax imposed by this article only if the service is provided by a home service provider to a customer whose place of primary use is within the city and the service originates within the city; further, the tax shall be collected in accordance with the provisions of the Act.

(c)

The manager may require payment of the tax on any other basis permitted by this article when a customer fails to provide its place of primary use or the Act is determined to be inapplicable to the tax imposed by this article on mobile telecommunication services.

(Ord. No. 649-02, § 2, 8-12-02)