Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

(a) Each toll telecommunication company shall be subject to the following filing and payment requirements: (1) On or before the 20th day of each calendar month, each toll telecommunication company subject to tax under this chapter shall file a return with the Mayor that reports t…

(a) A taxpayer subject to the provisions of § 47-3902 may be allowed an alternate method of reporting its monthly gross charges subject to the tax under this chapter upon showing to the satisfaction of the Mayor, within 90 days from the effective date of this act or 30 days from …

(a) To prevent actual multi-state taxation of the sale of toll or wireless telecommunication service, the taxpayer, upon proof that it has paid a properly due excise, sales, use, or gross receipts tax in another jurisdiction on a sale that is subject to taxation under this chapte…

(a) The Mayor shall have the authority to determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312. (b) Any assessment of ta…

The Mayor shall issue rules to carry out the provisions of this act in accordance with § 2-505.

(a) The repeal or amendment by this act of any provision of law shall not affect any act done or any right accrued or accruing under the provision of law before September 20, 1989 or any suit or proceeding commenced before September 20, 1989, but all rights and liabilities under …

The provisions of [D.C. Law 8-4 or 8-26] § 22 [codified in § 47-2501] shall apply as of July 1, 1986. All other sections of this act shall apply as of March 1, 1989.

(a) Mobile telecommunications service provided to a customer and billed by or for the customer’s home service provider shall be deemed to be provided by the home service provider at the customer’s place of primary use. Subject to the exceptions in 4 U.S.C. §§ 116(b) and (c), char…