Article III. Occupation Tax on Local Exchange Telephone Service Suppliers This article is included in your selections. Sec. 130-326 Levy of tax. Sec. 130-327 Time of payment of tax. Sec. 130-328 Filing statement. Sec. 130-329 Failure to pay. Sec. 130-330 Inspection of records. Sec. 130-331 Local purpose. Sec. 130-332 Unlawful acts. Sec. 130-333 through 130-360 Reserved.