The City of Moab levies a telecommunications license tax on the gross receipts from telecommunications services, including mobile telecommunications services, attributable to service provided within the corporate limits of the City of Moab, as same may change from time to time. The tax shall be three percent of the telecommunications provider’s gross receipts attributable to the City of Moab. If the location of a transaction is determined to be other than the City of Moab, then the rate imposed on the gross receipts for telecommunications services shall be determined pursuant to the provisions of U.C.A. Section 10-1-409. (Ord. 05-02 (part), 2005)