3.20.030 Rate.
The rate of the tax levy shall be four percent of the telecommunications provider’s gross receipts from telecommunications service that are attributed to the municipality subject to the following:
A. If the location of a transaction is determined to be other than this municipality, then the rate imposed on the gross receipts for telecommunications services shall be the lower of:
1. The rate imposed by the taxing jurisdiction in which the transaction is located; or
2. The rate for nonmobile telecommunications service shall be the rate imposed by the municipality in which the customer’s service address is located; or
3. For mobile telecommunications service, the rate imposed by the municipality of the customer’s primary place of use. [Code 2000 § 4-7-3].