§ 20-94. Applicability to telephone service.

The tax imposed and levied by this division on purchasers with respect to telephone service shall apply to all charges made for local exchange telephone service except as follows:

(1)

Coin box telephone. The total amount of the guaranteed charge on each bill rendered for semi-public coin box telephone services shall be included in the basis for the tax with respect to the purchaser of such service, but no other tax shall be imposed on telephone service paid for by inserting coins in coin-operated telephones.

(2)

Flat rate service. With respect to flat rate service, the tax shall apply to only the amount payable for local area service and shall not apply to any specific charge for calls to points outside Westmoreland County or to any general charge or rate differential payable for the privilege of calling points out of Westmoreland County or for mileage service charges.

(3)

Message rate service. Where purchasers of telephone service are charged on a message rate basis, the tax shall apply only to the basic charge for such service and shall not apply to any charge for additional message units.

(Ord. No. 490)

(Ord. No. 490)