Sec. 16A-105. Telephone companies.
On each telephone company the license tax shall be one-half of
one per cent on the gross receipts of such company. The gross
receipts on which percentage is charged shall include all phone
service known as mutual, all revenue derived from long distance
service, and all money derived from the use of the switchboard by
local lines, expressly excepting business done between this city
and points without the state, and messages sent to or received by
the government of the United States or this state or their agents
or officers.
This license tax shall be assessable and payable in like manner
as that of the state. (4-7-69, § 82.)
