(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.
(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 ReferencesThis section is referenced in § 34-1802 and § 34-1805.
Effect of AmendmentsD.C. Law 15-39 rewrote the section.
D.C. Law 14-307 rewrote subsec. (a)(2).
D.C. Law 17-219 rewrote subsec. (a)(1).
D.C. Law 18-223 added subsec. (e).
Emergency LegislationFor temporary (90-day) addition of section, see § 604 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).
For temporary (90-day) authorization of applicability of section, see § 609 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).
For temporary (90 day) amendment of section, see § 702(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 702(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 702(b) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 502(c) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).
For temporary (90 day) amendment of section, see § 502(c) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).
For temporary (90 day) amendment of section, see § 3002(c) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) addition of section, see § 3042(b) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) addition of section, see § 3042(b) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
Editor's NotesSection 3003 of D.C. Law 18-223 provided: “Sec. 3003. Applicability. This subtitle shall apply as of October 1, 2010.”