On Dec 20, 2010, at 1:09 PM, Owen DeLong wrote:
>> Cities currently do not recoup anything from telephone and internet 
>> services.  Cities are capped at 5% of gross revenue from video services, and 
>> the definition of what they can recoup has been consistently narrowed by the 
>> FCC, as I noted here (in response to the first message in which you raised 
>> this concern):
>> 
>> http://mailman.nanog.org/pipermail/nanog/2010-December/029444.html
> 
> As someone who has a "City Telephone Tax" on both my cellular and wireline
> bills, I beg to differ.

Fascinating.  You appear to be right.  For some reason I thought this was 
standardized at the federal level by the FCC, but it seems to vary depending on 
the state.  

For example, it seems that such taxes are prohibited in Oregon:
https://www.oregonlaws.org/ors/305.823

But permitted in New York:
http://www.dps.state.ny.us/TelecomTaxesSurcharges.html
("Not to exceed 1% except in Buffalo, Rochester and Yonkers, where the rate may 
not exceed 3%.")

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