§ 150-1251. Definitions.  


Latest version.
  • The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Gross receipts means the total amount of billings for telecommunications services rendered of whatever nature and all receipts from a business beginning or ending within the city.

    Telecommunications services means:

    (1)

    Local telephone service, private communication service, toll telephone service, including such service provided by alternate operator service providers, and teletypewriter or computer exchange service.

    (2)

    Cellular mobile telephone or telecommunications services, specialized mobile radio or paging service and any other form of mobile or portable one-way or two-way communication.

    (3)

    Charges for the connection of or change to any of the services described in subsections (1) or (2) of this definition.

    Telecommunications services does not mean:

    (1)

    Any excise, franchise or similar tax or like fee or assessment levied by the United States, by the state or by any political subdivision as defined in article VI, section 44(2), of the state constitution upon the purchase, sale, use or consumption of any telecommunications services, which tax fee or assessment is collected by the seller from the purchaser.

    (2)

    Any interstate telecommunications services or any telecommunications services for which rates are approved by or subject to approval by the Federal Communications Commission, including interstate subscriber charges.

    (3)

    The furnishing of any telecommunications services for resale, including charges from the use of intercompany facilities pursuant to shared network facility arrangement, access charges paid by intrastate or interstate interexchange telecommunications carriers and interconnection charges paid by providers of cellular, mobile and paging telecommunications services provided that any dealer making a sale of telecommunications services for resale shall obtain a certificate from the purchaser of such services certifying that such services are purchased for the purpose of resale, the form of the certification to be determined by the director of the department of finance.

    (4)

    Services or transactions defined as telecommunications services among entities classified as members of an affiliated group as provided by federal law in 26 U.S.C. § 1504.

    (5)

    Information and data services, including storage of data or information for subsequent retrieval, the retrieval of data or information or the processing or reception and processing of data or information intended to change its form or content.

    (6)

    Cable television.

    Telecommunications services provider means any person who furnishes telecommunications services for compensation.

(Code 1956, § 52-200)

Cross reference

Definitions generally, § 1-2.