As Amended
SEC. 27-15-153. Telephone companies.
Upon each person engaged or continuing in this state in the business of operating a telephone company, there is hereby levied a tax of four cents (4cents) on each telephone in service at the end of the last calendar year, or twenty-five dollars ($25.00), whichever is greater.
SOURCES: Codes, 1942, Sec. 9600; Laws, 1940, ch. 120; 1944, ch. 138, Sec. 28; 1950, ch. 536; 1978, ch. 499, Sec. 1, eff from and after June 1, 1978.