D.C. Mun. Regs. tit. 9, r. 9-4100
The provisions of this chapter shall govern the payment of the toll telecommunication service tax on a telecommunication company as defined in § 2(5) of the Toll Telecommunication Service Tax Act of 1989 (which is referred to in this chapter as the "Act").
The tax on a telecommunication company is at the rate of six and seven-tenths percent (6.7%) of the monthly gross charges from the sale of telecommunication service that originates or terminates in the District and for which a charge is made to a service address located in the District regardless of where the amount is billed or paid.
When filing a written request for a hearing in response to the notice of tax deficiency determined under § 9 of the Act, the taxpayer shall make a statement as to the issues in dispute and submit the laws, regulations and facts in support of the taxpayer's contention on the disputed issues.
D.C. Mun. Regs. tit. 9, r. 9-4100