Section 47-3902 - Imposition of tax(a) A tax shall be imposed on all toll telecommunication companies for the privilege of providing toll telecommunication service in the District. The rate for nonresidential customers shall be 11% of the monthly gross charges from the sale of toll 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 charge is billed or paid and the rate for residential customers shall be 10% of the monthly gross charges from the sale of toll 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 charge is billed or paid.(b)(1) A tax shall be imposed on all wireless telecommunication companies for the privilege of providing mobile telecommunications service to a customer with a place of primary use within the District. The rate for nonresidential customers shall be 11% of the monthly gross charges from the sale of District-based wireless telecommunication services and the rate for residential customers shall be 10% of the monthly gross charges from the sale of District-based wireless telecommunication services. The tax shall be imposed and administered according to the provisions of § 47-3922. The tax under the mobile telecommunications service tax provisions of this chapter may be separately stated as a line item on the customer's bill.(2) A mobile telecommunications service provider shall remit the tax to the District if the customer's place of primary use is within the District.(3) For the purposes of subparagraph (1) of this paragraph, in determining whether a particular customer is a residential or nonresidential customer, a wireless telecommunications company may rely upon existing customer classifications, such as "individual," "consumer," "enterprise," "business," "corporate," or "government".(c) The rates in subsections (a) and (b) of this section shall be subject to reduction in accordance with § 47-368.03.(d) One-eleventh of the total tax collected from nonresidential customers pursuant to subsections (a) and (b) of this section, or any successor tax, shall be deposited in the Ballpark Revenue Fund established by [§ 10-1601.02].Sept. 20, 1989, D.C. Law 8-26, § 3, 36 DCR 4723; Sept. 10, 1992, D.C. Law 9-145, § 112, 39 DCR 4895; June 14, 1994, D.C. Law 10-128, § 107, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(e), 45 DCR 1533; Mar. 25, 2003, D.C. Law 14-215, § 2(c), 49 DCR 9444; June 5, 2003, D.C. Law 14-307, § 902(e), 49 DCR 11664; Mar. 13, 2004, D.C. Law 15-105, § 86(b), 51 DCR 881; Apr. 8, 2005, D.C. Law 15-320, § 110(g), 52 DCR 1757; Sept. 19, 2006, D.C. Law 16-161, §§ 102, 201(c), 53 DCR 5392.Section 4(b) of D.C. Law 12-100 provided that returns or payments due from wireless telecommunication companies for the period beginning May 1, 1997, through the effective date of this act not previously filed or paid shall be due by the 45th day after the effective date of this act.
Section 4(c) of D.C. Law 12-100 provided that beginning in FY 1999, the amount of tax imposed by the act shall not be calculated as gross revenue to which the tax is then applied.
Applicability of Law 14-215: Section 3 of D.C. Law 14-215 provided: "This act shall apply to charges for mobile telecommunications services reflected on customer bills issued after August 1, 2002."
Section 903 of D.C. Law 14-307 provided: "Sec. 903. Applicability. Section 902 shall apply as of January 1, 2003."
Applicability: Section 202(b) of D.C. Law 16-161 provided that section 201(c) shall apply as of April 8, 2005.