2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 39 - Toll Telecommunication Service Tax › § 47–3902. Imposition of tax

§ 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.)
Prior Codifications
1981 Ed., § 47-3902.
Section References
This section is referenced in § 47-3906 and § 47-3922.
Effect of Amendments
D.C. Law 14-215, in subsec. (a), substituted “A tax shall be imposed on all toll telecommunications companies for the privilege of providing toll telecommunication service in the District. The” for “Beginning on March 1, 1989, a tax is imposed on all telecommunication companies for the privilege of providing toll telecommunication service in the District. After May 31, 1994, the”; and rewrote subsec. (b) which had read as follows: “(b) Beginning May 1, 1997, a tax is imposed on all wireless telecommunication companies for the privilege of providing commercial mobile service in the District. The rate shall be 10% of the monthly gross charges from the sale of District-based wireless telecommunication services that originate from, or are received in, the District for which an elapsed time, distance charge, or monthly recurring charge is made to District-based wireless telecommunication services. The tax under the wireless telecommunication service tax provisions of this chapter may be separately stated as a line item on the subscriber’s bill.”
D.C. Law 14-307, in subsec. (a), substituted “11%” for “10%”; in subsec. (b)(1), substituted “11%” for “10%”; and added subsec. (c).
D.C. Law 15-105, in subsec. (c), substituted “§ 47-368.03” for “§ 47-143”.
D.C. Law 15-320 rewrote subsecs. (a) and (b)(1); and added subsec. (d).
D.C. Law 16-161 added subsec. (b)(3); and, in subsec. (d) substituted “One-eleventh of the total tax collected from nonresidential customers” for “One-eleventh of the total tax collected”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 902(e) and 903 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see §§ 902(e) and 903 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see §§ 2(c) and 3 of Mobile Telecommunications Sourcing Conformity Emergency Act of 2002 (D.C. Act 14-442, July 23, 2002, 49 DCR 7835).
For temporary (90 day) amendment of section, see § 2(c) of Mobile Telecommunications Sourcing Conformity Congressional Review Emergency Act of 2002 (D.C. Act 14-509, October 23, 2002, 49 DCR 10240).
For temporary (90 day) amendment of section, see § 2(c) of Mobile Telecommunications Sourcing Conformity Congressional Review Emergency Amendment Act of 2003 (D.C. Act 15-5, January 22, 2003, 50 DCR 1446).
For temporary (90 day) amendment of section, see §§ 902(e) and 903 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 2(c) of Utility Taxes Technical Corrections Emergency Act of 2005 (D.C. Act 16-86, May 18, 2005, 52 DCR 5265).
For temporary (90 day) amendment of section, see § 2(c) of Utility Technical Corrections Congressional Review Emergency Act of 2005 (D.C. Act 16-177, October 4, 2005, 52 DCR 9074).
For temporary (90 day) amendment of section, see § 2(h) of Finance and Revenue Technical Amendments Emergency Amendment Act of 2006 (D.C. Act 16-260, January 26, 2006, 53 DCR 780).
For temporary (90 day) amendment of section, see § 2(h) of Finance and Revenue Technical Amendments Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-361, April 26, 2006, 53 DCR 3619).
For temporary (90 day) amendment of section, see §§ 102, 201(c) of Natural Gas and Home Heating Oil Taxation Relief and Ratepayer Clarification Emergency Act of 2006 (D.C. Act 16-376, May 19, 2006, 53 DCR 4392).
For temporary (90 day) amendment of section, see §§ 3, 201(c)and 202(b) of Natural Gas and Home Heating Oil Taxation Relief and Ratepayer Clarification Congressional Review Emergency Amendment Act of 2006 (D.C. Act 16-443, July 21, 2006, 53 DCR
Temporary Legislation
Section 2(c) of D.C. Law 16-29, in subsec. (d), substituted “Beginning, April 8, 2005, one-eleventh of the total tax collected from nonresidential customers” for “One-eleventh of the total tax collected”.
Section 4(b) of D.C. Law 16-29 provided that the act shall expire after 225 days of its having taken effect.
Section 2(h) of D.C. Law 16-102, in subsec. (d), substituted “One-eleventh of the total tax collected from nonresidential customers” for “One-eleventh of the total tax collected”.
Section 11(b) of D.C. Law 16-102 provided that the act shall expire after 225 days of its having taken effect.
Editor's Notes
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.