560 CMR, § 3.05

Current through Register 1538, January 3, 2025

Section 3.05 - Calculation and Remittance of the Surcharge

Each prepaid wireless telephone service provider shall:

(1) collect the surcharge on a monthly basis from each subscriber, end user, or customer; or

(2) calculate and remit the total surcharge owed for the month by:

(a) dividing its total Massachusetts revenue for prepaid wireless telephone service for the month by its national average revenue per user for prepaid wireless telephone service; and

(b) multiplying the result by .75 cents through June 30, 2015; multiplying the result by $1.25 through June 30, 2016; multiplying the result by $1.00 commencing July 1, 2016; multiplying the results by $1.50 commencing January 1, 2019, and multiplying the result by $1.00 commencing January 1, 2029.

The total Massachusetts revenue shall include universal service fund reimbursements or any payments received by a prepaid wireless telephone service provider in exchange for delivery of services to the subscriber, end user, or customer.

Regardless of the method of collection, each prepaid wireless telephone service provider shall remit the surcharge on a monthly basis to the department not later than 30 days from the end of the month in which it is collected or for which it is calculated.

Regardless of the method of collection, each prepaid wireless telephone service provider shall be permitted to deduct from the surcharge remittance an administrative fee not to exceed 1% of the monthly surcharge revenue for administration costs to cover the expenses of calculating and remitting the surcharge during the preceding month.

560 CMR, § 3.05

Amended by Mass Register Issue 1303, eff. 1/1/2016.

Amended by Mass Register Issue 1389, eff. 4/19/2019.

Amended by Mass Register Issue 1538, eff. 1/3/2025.