‘‘(b) NOTICE; UPDATES.—A State or designated
database provider that provides or maintains an electronic
database described in subsection (a) shall provide notice
of the availability of the then current electronic database,
and any subsequent revisions thereof, by publication in the
manner normally employed for the publication of informa-
tional tax, charge, or fee notices to taxpayers in that
State.
‘‘(c) USER HELD HARMLESS.—A home service pro-
vider using the data contained in the electronic database
described in subsection (a) shall be held harmless from
any tax, charge, or fee liability that otherwise would be
due solely as a result of any error or omission in the elec-
tronic database provided by a State or designated data-
base provider. The home service provider shall reflect
changes made to the electronic database during a calendar
quarter no later than 30 days after the end of that cal-
endar quarter for each State that issues notice of the
availability of an electronic database reflecting such
changes under subsection (b).
‘‘SEC. 805. PROCEDURE WHERE NO ELECTRONIC DATABASE
PROVIDED.
‘‘(a) IN GENERAL.—If neither a State nor designated
database provider provides an electronic database under
section 804, a home service provider shall be held harmless
from any tax, charge, or fee liability in that State that
otherwise would be due solely as a result of an assignment
of a street address to an incorrect taxing jurisdiction if,
subject to section 806, the home service provider employs
an enhanced zip code to assign each street address to a
specific taxing jurisdiction for each level of taxing jurisdic-
tion and exercises due diligence at each level of taxing ju-
risdiction to ensure that each such street address is as-
signed to the correct taxing jurisdiction. Where an en-
hanced zip code overlaps boundaries of taxing jurisdictions
of the same level, the home service provider must des-
ignate one specific jurisdiction within such enhanced zip
code for use in taxing the activity for that enhanced zip
code for each level of taxing jurisdiction. Any enhanced
zip code assignment changed in accordance with section
806 is deemed to be in compliance with this section. For
purposes of this section, there is a rebuttable presumption
that a home service provider has exercised due diligence
if such home service provider demonstrates that it has—
‘‘(1) expended reasonable resources to imple-
ment and maintain an appropriately detailed elec-
tronic database of street address assignments to tax-
ing jurisdictions;
‘‘(2) implemented and maintained reasonable
internal controls to promptly correct misassignments
of street addresses to taxing jurisdictions; and
‘‘(3) used all reasonably obtainable and usable
data 
pertaining 
to 
municipal 
annexations,
incorporations, 
reorganizations 
and 
any 
other
changes in jurisdictional boundaries that materially
affect the accuracy of the electronic database.
‘‘(b) TERMINATION OF SAFE HARBOR.—Subsection
(a) applies to a home service provider that is in compliance
with the requirements of subsection (a), with respect to
a State for which an electronic database is not provided
under section 804 until the later of—
‘‘(1) 18 months after the nationwide standard
numeric code described in section 804(a) has been
approved by the Federation of Tax Administrators
and the Multistate Tax Commission; or
‘‘(2) 6 months after that State or a designated
database provider in that State provides the elec-
tronic database as prescribed in section 804(a).
‘‘SEC. 806. CORRECTION OF ERRONEOUS DATA FOR PLACE
OF PRIMARY USE.
‘‘(a) IN GENERAL.—A taxing jurisdiction, or a State
on behalf of any taxing jurisdiction or taxing jurisdictions
within such State, may—
‘‘(1) determine that the address used for pur-
poses of determining the taxing jurisdictions to
which taxes, charges, or fees for mobile tele-
communications services are remitted does not meet
the definition of place of primary use in section
809(3) and give binding notice to the home service
provider to change the place of primary use on a
prospective basis from the date of notice of deter-
mination if—
‘‘(A) where the taxing jurisdiction making
such determination is not a State, such taxing
jurisdiction obtains the consent of all affected
taxing jurisdictions within the State before giv-
ing such notice of determination; and
‘‘(B) the customer is given an opportunity,
prior to such notice of determination, to dem-
onstrate in accordance with applicable State or
local tax, charge, or fee administrative proce-
dures that the address is the customer’s place
of primary use;
‘‘(2) determine that the assignment of a taxing
jurisdiction by a home service provider under section
805 does not reflect the correct taxing jurisdiction
and give binding notice to the home service provider
to change the assignment on a prospective basis
from the date of notice of determination if—
‘‘(A) where the taxing jurisdiction making
such determination is not a State, such taxing
jurisdiction obtains the consent of all affected
taxing jurisdictions within the State before giv-
ing such notice of determination; and
‘‘(B) the home service provider is given an
opportunity to demonstrate in accordance with
applicable State or local tax, charge, or fee ad-
ministrative procedures that the assignment re-
flects the correct taxing jurisdiction.
‘‘SEC. 807. DUTY OF HOME SERVICE PROVIDER REGARDING
PLACE OF PRIMARY USE.
‘‘(a) PLACE OF PRIMARY USE.—A home service pro-
vider is responsible for obtaining and maintaining the cus-
tomer’s place of primary use (as defined in section 809).
Subject to section 806, and if the home service provider’s
reliance on information provided by its customer is in good
faith, a home service provider—
‘‘(1) may rely on the applicable residential or
business street address supplied by the home service
provider’s customer; and
‘‘(2) is not liable for any additional taxes,
charges, or fees based on a different determination
of the place of primary use for taxes, charges or fees
that are customarily passed on to the customer as
a separate itemized charge.
‘‘(b) ADDRESS UNDER EXISTING AGREEMENTS.—
Except as provided in section 806, a home service provider
may treat the address used by the home service provider
for tax purposes for any customer under a service contract
or agreement in effect 2 years after the date of enactment
of the Wireless Telecommunications Sourcing and Privacy
Act as that customer’s place of primary use for the re-
maining term of such service contract or agreement, ex-
cluding any extension or renewal of such service contract
or agreement, for purposes of determining the taxing ju-
risdictions to which taxes, charges, or fees on charges for
mobile telecommunications services are remitted.
‘‘SEC. 808. SCOPE; SPECIAL RULES.
‘‘(a) TITLE DOES NOT SUPERSEDE CUSTOMER’S LI-
ABILITY TO TAXING JURISDICTION.—Nothing in this title
modifies, impairs, supersedes, or authorizes the modifica-
tion, impairment, or supersession of, any law allowing a
taxing jurisdiction to collect a tax, charge, or fee from a
customer that has failed to provide its place of primary
use.
‘‘(b) ADDITIONAL TAXABLE CHARGES.—If a taxing
jurisdiction does not otherwise subject charges for mobile
telecommunications services to taxation and if these
charges are aggregated with and not separately stated
from charges that are subject to taxation, then the charges
for otherwise non-taxable mobile telecommunications serv-
ices may be subject to taxation unless the home service
provider can reasonably identify charges not subject to
such tax, charge, or fee from its books and records that
are kept in the regular course of business.
‘‘(c) NON-TAXABLE CHARGES.—If a taxing jurisdic-
tion does not subject charges for mobile telecommuni-
cations services to taxation, a customer may not rely upon
the nontaxability of charges for mobile telecommuni-
cations services unless the customer’s home service pro-
vider separately states the charges for non-taxable mobile
telecommunications services from taxable charges or the
home service provider elects, after receiving a written re-
quest from the customer in the form required by the pro-
vider, to provide verifiable data based upon the home serv-
ice provider’s books and records that are kept in the reg-
ular course of business that reasonably identifies the non-
taxable charges.
‘‘(d) REFERENCES
TO
REGULATIONS.—Any ref-
erence in this title to the Commission’s regulations is a
reference to those regulations as they were in effect on
June 1, 1999.
‘‘SEC. 809. DEFINITIONS.
‘‘In this title:
‘‘(1) CHARGES
FOR
MOBILE
TELECOMMUNI-
CATIONS SERVICES.—The term ‘charges for mobile
telecommunications services’ means any charge for,
or associated with, the provision of commercial mo-
bile radio service, as defined in section 20.3 of the
Commission’s regulations (47 C.F.R. 20.3), or any
charge for, or associated with, a service provided as
an adjunct to a commercial mobile radio service,
that is billed to the customer by or for the cus-
tomer’s home service provider regardless of whether
individual transmissions originate or terminate with-
in the licensed service area of the home service pro-
vider.
‘‘(2) TAXING JURISDICTION.—The term ‘taxing
jurisdiction’ means any of the several States, the
District of Columbia, or any territory or possession
of the United States, any municipality, city, county,
township, parish, transportation district, or assess-
ment jurisdiction, or any other political subdivision
within the territorial limits of the United States with
the authority to impose a tax, charge, or fee.
‘‘(3) PLACE OF PRIMARY USE.—The term ‘place
of primary use’ means the street address representa-
tive of where the customer’s use of the mobile tele-
communications service primarily occurs, which must
be either—
‘‘(A) the residential street address or the
primary business street address of the cus-
tomer; and
‘‘(B) within the licensed service area of the
home service provider.
‘‘(4) LICENSED SERVICE AREA.—The term ‘li-
censed service area’ means the geographic area in
which the home service provider is authorized by law
or contract to provide commercial mobile radio serv-
ice to the customer.
‘‘(5) HOME
SERVICE
PROVIDER.—The term
‘home service provider’ means the facilities-based
carrier or reseller with which the customer contracts
for the provision of mobile telecommunications serv-
ices.
‘‘(6) CUSTOMER.—
‘‘(A) IN GENERAL.—The term ‘customer’
means—
‘‘(i) the person or entity that con-
tracts with the home service provider for
mobile telecommunications services; or
‘‘(ii) where the end user of mobile
telecommunications services is not the con-
tracting party, the end user of the mobile
telecommunications service, but this clause
applies only for the purpose of determining
the place of primary use.
‘‘(B) The term ‘customer’ does not
include—
‘‘(i) a reseller of mobile telecommuni-
cations service; or
‘‘(ii) a serving carrier under an ar-
rangement to serve the customer outside
the home service provider’s licensed service
area.
‘‘(7) DESIGNATED DATABASE PROVIDER.—The
term ‘‘designated database provider’’ means a cor-
poration, association, or other entity representing all
the political subdivisions of a State that is—
‘‘(A) responsible for providing the elec-
tronic database prescribed in section 804(a) if
the State has not provided such electronic data-
base; and
‘‘(B) sanctioned by municipal and county
associations or leagues of the State whose re-
sponsibility it would otherwise be to provide the
electronic database prescribed by this title.
‘‘(8) PREPAID
TELEPHONE
CALLING
SERV-
ICES.—The term ‘prepaid telephone calling service’
means the right to purchase exclusively tele-
communications services that must be paid for in
advance, that enables the origination of calls using
an access number, authorization code, or both,
whether manually or electronically dialed, if the re-
maining amount of units of service that have been
prepaid is known by the provider of the prepaid
service on a continuous basis.
‘‘(9) RESELLER.—The term ‘reseller’—
‘‘(A) means a provider who purchases tele-
communications services from another tele-
communications service provider and then re-
sells, uses as a component part of, or integrates
the purchased services into a mobile tele-
communications service; but
‘‘(B) does not include a serving carrier
with which a home service provider arranges for
the services to its customers outside the home
service provider’s licensed service area.
‘‘(10) SERVING
CARRIER.—The term ‘serving
carrier’ means a facilities-based carrier providing
mobile telecommunications service to a customer
outside a home service provider’s or reseller’s li-
censed service area.
‘‘(11) MOBILE
TELECOMMUNICATIONS
SERV-
ICE.—The term ‘mobile telecommunications service’
means commercial mobile radio service, as defined in
section 20.3 of the Commission’s regulations (47
C.F.R. 20.3).
‘‘(12) ENHANCED
ZIP
CODE.—The term ‘en-
hanced zip code’ means a United States postal zip
code of 9 or more digits.
‘‘SEC. 810. COMMISSION NOT TO HAVE JURISDICTION OF
TITLE.
‘‘Notwithstanding any other provision of this Act, the
Commission shall have no jurisdiction over the interpreta-
tion, implementation, or enforcement of this title.
‘‘SEC. 811. NONSEVERABILITY.
‘‘If a court of competent jurisdiction enters a final
judgment on the merits that is no longer subject to appeal,
which substantially limits or impairs the essential ele-
ments of this title based on Federal statutory or Federal
Constitutional grounds, or which determines that this title
violates the United States Constitution, then the provi-
sions of this title are null and void and of no effect.
‘‘SEC. 812. NO INFERENCE.
‘‘(a) INTERNET TAX FREEDOM ACT.—Nothing in
this title may be construed as bearing on Congressional
intent in enacting the Internet Tax Freedom Act or as
affecting that Act in any way.
‘‘(b) TELECOMMUNICATIONS ACT OF 1996.—Nothing
in this title shall limit or otherwise affect the implementa-
tion of the Telecommunications Act of 1996 or the amend-
ments made by that Act.’’.
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) applies to customer bills issued after the
first day of the first month beginning more than 2 years
after the date of enactment of this Act.
SEC. 4. GAO DETERMINATION OF FCC REGULATORY FEES.
Within 180 days after the date of the enactment of
this Act, the Comptroller General of the United States
shall conduct a review of the annual regulatory fees col-
lected by the Federal Communications Commission pursu-
ant to section 9 of the Communications Act of 1934 (47
U.S.C. 159) to determine whether such fees have been ac-
curately assessed since their inception and shall submit
a report to the Congress regarding such review and deter-
mination.
SEC. 5. COMMERCE IN ELECTRONIC EAVESDROPPING DE-
VICES.
(a) 
PROHIBITION
ON
MODIFICATION.—Section
302(b) of the Communications Act of 1934 (47 U.S.C.
302a(b)) is amended by inserting before the period at the
end thereof the following: ‘‘, or modify any such device,
equipment, or system in any manner that causes such de-
vice, equipment, or system to fail to comply with such reg-
ulations’’.
(b) PROHIBITION ON COMMERCE IN SCANNING RE-
CEIVERS.—Section 302(d) of such Act (47 U.S.C.
302a(d)) is amended to read as follows:
‘‘(d) EQUIPMENT AUTHORIZATION REGULATIONS.—
‘‘(1) PRIVACY
PROTECTIONS
REQUIRED.—The
Commission shall prescribe regulations, and review
and revise such regulations as necessary in response
to subsequent changes in technology or behavior, de-
nying equipment authorization (under part 15 of
title 47, Code of Federal Regulations, or any other
part of that title) for any scanning receiver that is
capable of—
‘‘(A) receiving transmissions in the fre-
quencies that are allocated to the domestic cel-
lular radio telecommunications service or the
personal communications service;
‘‘(B) readily being altered to receive trans-
missions in such frequencies;
‘‘(C) being equipped with decoders that—
‘‘(i) convert digital domestic cellular
radio telecommunications service, personal
communications service, or protected spe-
cialized mobile radio service transmissions
to analog voice audio; or
‘‘(ii) convert protected paging service
transmissions to alphanumeric text; or
‘‘(D) being equipped with devices that oth-
erwise decode encrypted radio transmissions for
the purposes of unauthorized interception.
‘‘(2) PRIVACY PROTECTIONS FOR SHARED FRE-
QUENCIES.—The Commission shall, with respect to
scanning receivers capable of receiving transmissions
in frequencies that are used by commercial mobile
services and that are shared by public safety users,
examine methods, and may prescribe such regula-
tions as may be necessary, to enhance the privacy of
users of such frequencies.
‘‘(3) TAMPERING PREVENTION.—In prescribing
regulations pursuant to paragraph (1), the Commis-
sion shall consider defining ‘capable of readily being
altered’ to require scanning receivers to be manufac-
tured in a manner that effectively precludes alter-
ation of equipment features and functions as nec-
essary to prevent commerce in devices that may be
used unlawfully to intercept or divulge radio commu-
nication.
‘‘(4) WARNING LABELS.—In prescribing regula-
tions under paragraph (1), the Commission shall
consider requiring labels on scanning receivers warn-
ing of the prohibitions in Federal law on inten-
tionally intercepting or divulging radio communica-
tions.
‘‘(5) DEFINITIONS.—As used in this subsection,
the term ‘protected’ means secured by an electronic
method that is not published or disclosed except to
authorized users, as further defined by Commission
regulation.’’.
(c) IMPLEMENTING REGULATIONS.—Within 90 days
after the date of enactment of this Act, the Federal Com-
munications Commission shall prescribe amendments to
its regulations for the purposes of implementing the
amendments made by this section.
SEC. 6. UNAUTHORIZED INTERCEPTION OR PUBLICATION
OF COMMUNICATIONS.
Section 705 of the Communications Act of 1934 (47
U.S.C. 605) is amended—
(1) in the heading of such section, by inserting
‘‘INTERCEPTION OR’’ after ‘‘UNAUTHORIZED’’;
(2) in the first sentence of subsection (a), by
striking ‘‘Except as authorized by chapter 119, title
18, United States Code, no person’’ and inserting
‘‘No person’’;
(3) in the second sentence of subsection (a)—
(A) by inserting ‘‘intentionally’’ before
‘‘intercept’’; and
(B) by striking ‘‘communication and di-
vulge’’ and inserting ‘‘communication, and no
person having intercepted such a communica-
tion shall intentionally divulge’’;
(4) in the fourth sentence of subsection (a)—
(A) by inserting ‘‘(A)’’ after ‘‘intercepted,
shall’’; and
(B) by striking ‘‘thereof) or’’ and inserting
‘‘thereof); or (B)’’;
(5) by striking the last sentence of subsection
(a) and inserting the following: ‘‘Nothing in this
subsection prohibits an interception or disclosure of
a communication as authorized by chapter 119 of
title 18, United States Code.’’;
(6) in subsection (e)(1)—