Section 9-4100. GENERAL PROVISIONS

 

4100.1The provisions of this chapter shall govern the payment of the toll telecommunication service tax on a telecommunication company as defined in § 2(5) of the Toll Telecommunication Service Tax Act of 1989 (which is referred to in this chapter as the “Act”).

 

4100.2The tax on a telecommunication company is at the rate of six and seven-tenths percent (6.7%) of the monthly gross charges from the sale of telecommunication service that originates or terminates in the District and for which a charge is made to a service address located in the District regardless of where the amount is billed or paid.

 

4100.3When filing a written request for a hearing in response to the notice of tax deficiency determined under § 9 of the Act, the taxpayer shall make a statement as to the issues in dispute and submit the laws, regulations and facts in support of the taxpayer's contention on the disputed issues.

 

authority

Unless otherwise noted, the authority for this chapter is §23 of the Toll Telecommunication Service Tax Act of 1989, D.C. Law 8-26, D.C. Code §47-3901 (1981 Ed.).

source

Final Rulemaking published at 36 DCR 2478, 2483 (April 7, 1989).