(a) Gross income from the business activity of providing telecommunication services to consumers within this City shall not include:
(1) Charges for installation, maintenance, and repair of telecommunication equipment which are subject to the provisions of Sections 3.04-415, 3.04-416, or 3.04-417 (construction contracting); 3.04-445 (real property rental); 3.04-450 (tangible personal property rental); or 3.04-460 (retail sales); depending upon the nature of the work performed.
(2) Separately billed advertising charges which are subject to the provisions of Section 3.04-405 or 3.04-435.
(b) Mobile equipment. In cases where the customer is being provided telecommunication services to receiving/transmission equipment designed to be mobile in nature (for example, mobile telephones, portable hand-held two-way radios, paging devices, etc.), the provider shall, for the purposes of the tax imposed by this Section, determine whether such provider's customers are "within this City" as follows:
(1) By the billing address of the customer, provided that such address is a permanent residence or business location of the consumer within the State.
(2) In all other cases, the business location of the telecommunications provider.
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