To restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property.

Summary: Cell Tax Fairness Act of 2008 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Cell Tax Fairness Act of 2008''.

SEC. 2. MORATORIUM.

    (a) In General.--No State or local jurisdiction shall impose a new 
discriminatory tax on or with respect to mobile services, mobile 
service providers, or mobile service property, during the 5-year period 
beginning on the date of enactment of this Act.
    (b) Definitions.--In this Act:
            (1) Mobile service.--The term ``mobile service'' means 
        commercial mobile radio service, as such term is defined in 
        section 20.3 of title 47, Code of Federal Regulations, as in 
        effect on the date of enactment of this Act, or any other 
        service that is primarily intended for receipt on, transmission 
        from, or use with a mobile telephone, including but not limited 
        to the receipt of a digital good.
            (2) Mobile service property.--The term ``mobile service 
        property'' means all property used by a mobile service provider 
        in connection with its business of providing mobile services, 
        whether real, personal, tangible, or intangible and includes, 
        but is not limited to goodwill, licenses, customer lists, and 
        other similar intangible property associated with such 
        business.
            (3) Mobile service provider.--The term ``mobile service 
        provider'' means any entity that sells or provides mobile 
        services, but only to the extent that such entity sells or 
        provides mobile services.
            (4) New discriminatory tax.--The term ``new discriminatory 
        tax'' means any tax imposed by a State or local jurisdiction 
        that--
                    (A) is imposed on or with respect to, or is 
                measured by the charges, receipts, or revenues from or 
                value of--
                            (i) any mobile service and is not generally 
                        imposed, or is generally imposed at a lower 
                        rate, on or with respect to, or measured by the 
                        charges, receipts or revenues from, other 
                        services or transactions involving tangible 
                        personal property;
                            (ii) any mobile service provider and is not 
                        generally imposed, or is generally imposed at a 
                        lower rate, on other persons that are engaged 
                        in businesses other than the provision of 
                        mobile services; or
                            (iii) any mobile service property and is 
                        not generally imposed, or is generally imposed 
                        at a lower rate, on or with respect to, or 
                        measured by the value of, other property that 
                        is devoted to a commercial or industrial use 
                        and subject to a property tax levy, except 
                        public utility property owned by a public 
                        utility subject to rate of return regulation by 
                        a State or Federal regulatory authority; and
                    (B) was not generally imposed and actually enforced 
                on mobile services, mobile service providers, or mobile 
                service property prior to the date of enactment of this 
                Act.
            (5) State or local jurisdiction.--The term ``State or local 
        jurisdiction'' means any of the several States, the District of 
        Columbia, any territory or possession of the United States, a 
        political subdivision of any State, territory, or possession, 
        or any governmental entity or person acting on behalf of such 
        State, territory, possession, or subdivision and with the 
        authority to assess, impose, levy, or collect taxes or fees.
            (6) Tax.--
                    (A) In general.--The term ``tax'' means any charge 
                imposed by any governmental entity for the purpose of 
                generating revenues for governmental purposes, and is 
                not a fee imposed on an individual entity or class of 
                entities for a specific privilege, service, or benefit 
                conferred exclusively on such entity or class of 
                entities.
                    (B) Exclusion.--The term ``tax'' does not include 
                any fee or charge--
                            (i) used to preserve and advance Federal 
                        universal service or similar State programs 
                        authorized by section 254 of the Communications 
                        Act of 1934 (47 U.S.C. 254); or
                            (ii) specifically dedicated by a State or 
                        local jurisdiction for the support of E-911 
                        communications systems.
    (c) Rules of Construction.--
            (1) Determination.--For purposes of subsection (b)(4), all 
        taxes, tax rates, exemptions, deductions, credits, incentives, 
        exclusions, and other similar factors shall be taken into 
        account in determining whether a tax is a new discriminatory 
        tax.
            (2) Application of principles.--Except as otherwise 
        provided in this Act, in determining whether a tax on mobile 
        service property is a new discriminatory tax for purposes of 
        subsection (b)(4)(A)(iii), principles similar to those set 
        forth in section 306 of the Railroad Revitalization and 
        Regulatory Reform Act of 1976 (49 U.S.C. 11501) shall apply.
            (3) Exclusions.--Notwithstanding any other provision of 
        this Act--
                    (A) the term ``generally imposed'' as used in 
                subsection (b)(4) shall not apply to any tax imposed 
                only on--
                            (i) specific services;
                            (ii) specific industries or business 
                        segments; or
                            (iii) specific types of property; and
                    (B) the term ``new discriminatory tax'' shall not 
                include a new tax or the modification of an existing 
                tax that--
                            (i) replaces one or more taxes that had 
                        been imposed on mobile services, mobile service 
                        providers, or mobile service property; and
                            (ii) is designed so that, based on 
                        information available at the time of the 
                        enactment of such new tax or such modification, 
                        the amount of tax revenues generated thereby 
                        with respect to such mobile services, mobile 
                        service providers, or mobile service property 
                        is reasonably expected to not exceed the amount 
                        of tax revenues that would have been generated 
                        by the respective replaced tax or taxes with 
                        respect to such mobile services, mobile service 
                        providers, or mobile service property.

SEC. 3. ENFORCEMENT.

    (a) Burden of Proof.--The burden of proof in any proceeding brought 
under this Act shall be upon the party seeking relief and shall be by a 
preponderance of the evidence on all issues of fact.
    (b) Relief.--In granting relief against a tax which is 
discriminatory or excessive under this Act with respect to tax rate or 
amount only, the court shall prevent, restrain, or terminate the 
imposition, levy, or collection of no more than the discriminatory or 
excessive portion of the tax as determined by the court.