42-5252. Levy of tax
A. A tax is levied on every provider in an amount as follows:
1. For the fiscal years beginning from and after June 30, 2001 and ending before
July 1, 2006, thirty-seven cents per month for each activated wire and wireless service
account for the purpose of financing emergency telecommunication services.
2. For fiscal year 2006-2007, twenty-eight cents per month for each activated wire
and wireless service account for the purpose of financing emergency telecommunication
services.
3. For the fiscal years beginning from and after June 30, 2007, twenty cents per
month for each activated wire and wireless service account for the purpose of financing
emergency telecommunication services.
B. A tax is levied on every provider at the rate of 1.1 per cent of the providers'
gross proceeds of sales or gross income derived from the business of providing exchange
access services. Revenues from the tax shall be used for the purpose of financing
telecommunication devices for the deaf and the severely hearing and speech impaired under
the program established pursuant to section 36-1947.
C. Each provider shall state on the invoice to customers a separate line item
stating the amount of tax levied pursuant to subsections A and B of this section.
D. Unless the context otherwise requires, article 1 of this chapter governs the
administration of the tax imposed under this section.
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