10-33A TAXATION OF TELECOMMUNICATIONS COMPANIES
TAXATION OF TELECOMMUNICATIONS COMPANIES
"Telecommunications service" defined.
"Gross receipts" defined.
Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
Disposition of revenues--County telecommunications gross receipts fund created.
Distribution of moneys.
Companies subject to tax to apply for tax license--Contents.
Issuance of tax license--Validity.
Refusal of tax license to persons delinquent on other state taxes--Bond or security
may be required.
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty
for untimely return or remittance.
Uncollectible debts may be deducted from gross receipts--Subsequent collection
subject to tax.
Records to be kept by company--Subject to inspection--Retention period.
Promulgation of rules--Scope.
Violation of chapter as criminal offense--Classification.
Personal liability of officers, managers, or partners of entity failing to file returns or
pay tax--Security in lieu of liability--Bonded municipal officials exempt.
Certain property of telecommunications company exempt from property taxes.
Chapter not applicable to certain tax-exempt property.