§ 11-4-202. ESTABLISHED.

(a)

Levied and imposed. In accordance with the authority granted in § 11-1-102 of this article and subject to subsection (b) of this section, there is a tax levied and imposed on:

(1)

All sales of exchange service for the transmission of messages by telephone originating from within the county;

(2)

All sales of business and residence local exchange telephone lines and trunks;

(3)

Centrex exchange access line; and

(4)

The transmission of messages by telephone.

(b)

Rate. There is a tax rate of 8% on the:

(1)

Gross sales price of transmission of messages by telephone; and

(2)

Rental of equipment associated with the services provided as described in subsection (a) of this section.

(1988 Code, § 33-201) (Bill No. 33-03, § 2, 7-1-2004)