714. TAX ON UTILITY SERVICES.

There is hereby imposed on amounts paid for local telephone services, toll telephone services and teletypewriter services, a tax of 4% of the amount so paid. The taxes imposed by this section shall be paid by the person paying for the services. If a bill is rendered the taxpayer for local telephones service or toll telephone service, the amount on which the tax with respect to such services shall be based from the sum of all charges for such services included in the bill and computing the tax, then the amount on which the tax for each such group shall be based from the sum of all items within that group, and the tax on the remaining items not included in any such group shall be based on the charge fro each item separately. If the tax imposed by this section with respect to toll telephone service is paid by inserting coins in coin operated telephones, the tax shall be computed to the nearest multiple of five cents, except that, where the tax is midway between multiples of five cents, the next higher multiple shall apply. The tax so paid shall be remitted at the same time as the sales tax imposed by this Chapter.