2023 Colorado Revised Statutes › Title 29 - GOVERNMENT - LOCAL (§§ 29-1-101 — 29-37-210) › GENERAL PROVISIONS (§§ 29-1-101 — 29-3.5-102) › Article 1 - BUDGET AND SERVICES (§§ 29-1-101 — 29-1-1601) › Part 10 - LIMITATIONS ON SOURCES OF REVENUE (§§ 29-1-1001 — 29-1-1002) › Section 29-1-1002 - Mobile telecommunications services - taxation by local governments - remedies - definitions

(1)
As used in this section, unless the context otherwise requires:
(a)
"Act" means the federal "Mobile Telecommunications Sourcing Act",
4 U.S.C. secs. 116
to
126
, as amended.
(b)
"Customer" means customer as defined in section 124 (2) of the act.
(c)
"Home service provider" means home service provider as defined in section 124 (5) of the act.
(d)
"Local government" means any statutory or home rule city and county, county, city, or town, and any political subdivision of the state, including, without limitation, any authority, special district, or school district.
(e)
"Mobile telecommunications service" means mobile telecommunications service as defined in section 124 (7) of the act.
(f)
"Place of primary use" means the place of primary use as defined in section 124 (8) of the act.
(g)
"Taxing jurisdiction" means taxing jurisdiction as defined in section 124 (12) of the act.
(2)
(a)
On and after August 1, 2002, any local government that imposes a sales tax pursuant to section
39-26-104(1)(c)
, C.R.S., on a mobile telecommunications service shall impose such tax in accordance with the provisions of the act.
(b)
Pursuant to section 117 (b) of the act, mobile telecommunications service taxable by a local government on or after August 1, 2002, may be subject to any sales tax or other charge imposed by said local government on the service only if the customer's place of primary use is within the geographical boundaries of the local government.
(3)
(a)
If a customer believes that a tax, charge, or fee assessed by a local government in the customer's bill for a mobile telecommunications service is erroneous, or that an assignment of place of primary use or taxing jurisdiction on said bill is incorrect, the customer shall notify the home service provider in writing within two years after the date the bill was issued. The notification from the customer shall include the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the alleged error, and any other information that the home service provider may require.
(b)
No later than sixty days after receipt of notice from a customer pursuant to paragraph (a) of this subsection (3), the home service provider shall review the information submitted by the customer and any other relevant information and documentation to determine whether an error was made. If the home service provider determines that an error was made, the home service provider shall refund or credit to the customer any tax, fee, or charge erroneously collected from the customer for a period not to exceed two years. If the home service provider determines that no error was made, the home service provider shall provide a written explanation of its determination to the customer.
(c)
Any customer that believes a tax, charge, or fee assessed by a local government in the customer's bill for mobile telecommunications services is erroneous, or that an assignment of place of primary use or taxing jurisdiction on said bill is incorrect may file a claim in the appropriate district court only after complying with the provisions of this subsection (3).
L. 2002: Entire section added, p. 251, § 2, effective April 12.
For the legislative declaration contained in the 2002 act enacting this section, see section 1 of chapter 92, Session Laws of Colorado 2002.