42-5251. Definitions In this article, unless the context otherwise requires: 1. " Customer" means a person or entity in whose name telephone or telecommunication services are rendered, as evidenced by a signature on an application or contract for service or by receipt or payment of bills regularly issued in the person’s or entity’s name. 2. […]
42-5252. Levy of tax; applicability A. A tax is levied on every provider in an amount as follows: 1. For the fiscal years beginning from and after June 30, 2001 and ending before July 1, 2006, thirty-seven cents per month for each activated wire and wireless service account for the purpose of financing emergency telecommunication […]
42-5253. Remission and distribution of revenues A. Each provider shall remit monthly to the department the amount of tax due pursuant to section 42-5252, accompanied by an information return as prescribed by the department. B. The department shall deposit, pursuant to sections 35-146 and 35-147, all monies remitted pursuant to this article as follows: 1. […]
