49-31-51 Access fee imposed on local exchange service lines, cellular telephones and radio pager de...
Access fee imposed on local exchange service lines, cellular telephones and radio
pager devices--Report of fee on monthly bills--Report on and remission of fees--Disposition of funds
There is hereby imposed an access fee of fifteen cents per local exchange service line per
month, fifteen cents per cellular telephone per month in accordance with the provisions provided in
subdivision 34-45-1(7), and fifteen cents per radio pager device per month to pay for the program
established in § 49-31-47. The access fee shall be paid by each local exchange subscriber to a local
exchange service, or by each cellular telephone or radio pager service subscriber to the service
provider, unless the subscriber is otherwise exempt from taxation. The access fee shall be reported
as a separate line or service and collected on the regular monthly bill by each local exchange
telecommunications company or other service provider operating in this state. On or before the last
day of the month following each two-month period, every telecommunications company providing
local exchange service or other service provided specified in this section shall remit to the
Department of Revenue on forms furnished by the department the amount of the access fee collected
for that two- month period. The secretary of revenue may grant an extension of not more than five
days for filing a remittance. The Department of Revenue shall deposit ninety percent of the money
received under §§ 49-31-47 to 49-31-56, inclusive, into the telecommunication fund for the deaf and
ten percent in the telecommunication fund for other disabilities.
Source: SL 1989, ch 401, § 4; SL 1991, ch 385; SL 1997, ch 267, § 5; SL 2002, ch 61, § 4; SL
2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 237, §§ 1, 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161,
eff. Apr. 12, 2011.