Page:United States Statutes at Large Volume 82.djvu/656

 614

" P r i v a t e communication serv-

Exemptions. 63 Stat. 114.

Exemptions.

PUBLIC LAW 90-450-AUG. 2, 1968

[82 STAT.

transmission time of each individual communication and (b) the charge is paid within the United States, and " (ii) a service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radio telephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located. " (D) The term 'private communication service' means— " (i) the communication service furnished to a subscriber which entitles the subscriber— " (a) to exclusive or priority use of any communication channel or groups of channels, or "(b) to the use of an intercommunication system for the subscriber's stations, regardless of whether such channel, groups of channels, or interT communication system may be connected through switching with a service described in subparagraph (B) or (C), "(ii) switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of, channels, or systems described in clause (i) of this subparagraph, and "(iii) the channel mileage which connects a telephone station located outside a local telephone system area with a central oiRce in such local telephone system, except that such term does not include any communication service unless a separate charge is made for such service." SEC. 303. Section 114(b)(2) of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2601, par. 14(b)(2)) is amended to read as follows: "(2)(A) Sales of transportation and communication services other than sales of local telephone service. " (B) Sales of local telephone service rendered by means of a coinoperated telephone available to the public; except that where such coinoperated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax imposed on local telephone service by this title." SEC. 304. Section 125 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2602) is amended to read as follows: "SEC. 125. A tax is imposed upon all vendors for the privilege of selling at retail certain tangible personal property and for the privilege of selling certain selecteH services (defined as 'sales at retail' in this title). The rate of such tax shall be 4 per centum of the vendor's gross receipts from the sale of such tangible personal property and services, except that the rate of tax with respect to sales or charges for any room or rooms, lodgings, or accommodations, furnished to transients by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients, shall be 5 per centum of the gross receipts from such sales or charges, and the rate of tax with respect to sales of food for human consumption off the premises where such food is sold shall be 1 per centum of the gross receipts from such sales." SEC. 305. (a) Section 128 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2605) is amended— (1) by adding after paragraph (c) the following new paragraph: " (d) Sales of materials and services to the printing clerks of the

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