42-5251. Definitions

In this article, unless the context otherwise requires:

1.   "Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person's or entity's name.

2.   "Emergency telecommunication services" means telecommunication services or systems that use number 911 or a similarly designated telephone number for emergency calls.

3.   "Exchange access services" means telephone or telecommunication exchange access lines or channels which provide local access from the premises of a customer to the local telecommunications network to effect the transfer of information.

4.   "Provider" means a public service corporation offering telephone or telecommunications services pursuant to title 40, which provides exchange access services.

5.   "Wireless provider" means a supplier of wireless services.

6.   "Wireless services" means two-way voice commercial mobile radio service as defined by the federal communications commission.

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.

42-5253. Remission and distribution of revenues

A.   Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as prescribed by the department.

B.   The department shall deposit, pursuant to sections 35-146 and 35-147, all monies remitted pursuant to this article as follows:

1.   Section 42-5252, subsection A in the emergency telecommunication services revolving fund.

2.   Section 42-5252, subsection B in the telecommunication fund for the deaf.