D.C. Code § 34-1803

Current through codified legislation effective September 4, 2024
Section 34-1803 - Assessments
(a)
(1) There is imposed upon all local exchange carriers, including wireline and wireless carriers and interconnected Voice Over Internet Protocol ("VoIP") service providers, as defined by 47 C.F.R. § 9.3, that connect users who dial or enter the digits 9-1-1 to the District's public safety answering points, a monthly tax calculated on the basis of each individual telephone line sold or leased in the District as follows:
(A) For wireline local exchange service:
(i) $0.76 per exchange access line in the District of Columbia;
(ii) $0.62 per Centrex line in the District of Columbia; and
(iii) $0.62 per private branch exchange station in the District of Columbia;
(B) For wireless telephone exchange service, $0.76 for each telephone number that has a District of Columbia billing address; and
(C) For interconnected VoIP service, as defined by 47 C.F.R. § 9.3, $0.76 for each line, trunk, or path that can access to, connect with, or interface with 911 service based on primary place of use.
(2) The PBX tax per station shall be converted into a per-trunk tax based on a ratio of 8 PBX stations to one PBX trunk.
(b) Each local exchange carrier shall submit the tax imposed under subsection (a) of this section to the Mayor on a quarterly basis.
(c) As part of the annual request for appropriations from the Fund, the Mayor shall provide a report to the Council addressing whether the tax imposed under this section should be adjusted.
(d) Each local exchange carrier is authorized to state on the invoice to customers a separate line item stating the amount of tax levied pursuant to this section.
(e) The provisions of this section do not apply to prepaid wireless telecommunications service, which shall be subject to the provisions of § 34-1803.02.

D.C. Code § 34-1803

Oct. 19, 2000, D.C. Law 13-172, § 604, 47 DCR 6308; June 5, 2003, D.C. Law 14-307, § 702(b), 49 DCR 11664; Nov. 13, 2003, D.C. Law 15-39, § 502(c), 50 DCR 5668; Aug. 16, 2008, D.C. Law 17-219, § 3002(b), 55 DCR 7598; Sept. 24, 2010, D.C. Law 18-223, § 3002(c), 57 DCR 6242.

Section 3003 of D.C. Law 18-223 provided: "Sec. 3003. Applicability. This subtitle shall apply as of October 1, 2010."