Elmhurst |
Code of Ordinances |
Chapter 37. MUNICIPAL OCCUPATION AND PRIVILEGE TAXES |
Article IV. Municipal Telecommunications Tax |
§ 37.22. Tax imposed.
A tax is hereby imposed upon:
(a)
The act or privilege of originating in the City or receiving in the City intrastate telecommunications by a person at a rate of 4.9 percent of the gross charge for such telecommunications purchased at retail from a retailer.
(b)
The act or privilege of originating in this State or receiving in this State interstate telecommunications by a person in this State at a rate of 4.9 percent of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under this Section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the same event, shall be allowed a credit against the tax authorized by this Subsection to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in this State.
(c)
The tax imposed by this Section is not imposed on any act or privilege to the extent that such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the City.
(Ord. 13-99 § 1 (part))