Reg. 21.1-470.1. - Telecommunication services.

(a)

Gross income from the business activity of providing telecommunication services to consumers within this City shall not include:

(1)

Charges for installation, maintenance, and repair of telecommunication equipment which are subject to the provisions of Sections 21.1-415, 21.1-416, or 21.1-417 (construction contracting); 21.1-445 (real property rental); 21.1-450 (tangible personal property rental); or 21.1-460 (retail sales); depending upon the nature of the work performed.

(2)

Separately billed advertising charges which are subject to the provisions of Section 21.1-405 or 21.1-435.

(b)

Mobile equipment. In cases where the customer is being provided telecommunication services to receiving/transmission equipment designed to be mobile in nature (for example, mobile telephones, portable hand-held two-way radios, paging devices, etc.), the provider shall, for the purposes of the tax imposed by this Section, determine whether such provider's customers are "within this City" as follows:

(1)

By the billing address of the customer, provided that such address is a permanent residence or business location of the consumer within the State.

(2)

In all other cases, the business location of the telecommunications provider.

(Res. No. 4491, § 1, 6-14-11)