§ 5-1. Local communications service tax.

(a)

The new local communications services tax, which will go into effect without any formal action by the city on October 1, 2001, at five (5.00) percent is hereby revised to establish a tax rate of five and one-half (5.5) percent for the period beginning October 1, 2001, and ending September 30, 2002.

(b)

The city hereby declares that this article shall be its notice to the department of revenue of the city's election to require an upward adjustment of the local communications services tax for the period beginning on October 1, 2001, and ending on September 30, 2002.

(c)

For the period beginning October 1, 2002, and continuing thereafter, the city revises its local communications services tax rate, which will go into effect without any formal action of the city on October 1, 2002, at four and six-tenths (4.6) percent a tax rate of five and one-tenth (5.1) percent. The city hereby declares that this article shall be its notice to the department of revenue of the city's election to increase its local communications services tax for the period beginning on October 1, 2002, and continuing thereafter.

(Ord. No. 33-01-A, § 3, 6-12-01)