2006 Code of Virginia § 58.1-1730 - (Effective January 1, 2007 - see Editor\'s notes) Tax for enhanced 911 service; definitions...

58.1-1730. (Effective January 1, 2007 - see Editor's notes) Tax forenhanced 911 service; definitions.

A. As used in this section, unless the context requires a different meaning:

"Access lines" are defined to include residence and business telephonelines and other switched (packet or circuit) lines connecting the customerpremises to the public switched telephone network for the transmission ofoutgoing voice-grade-capable telecommunications services. Centrex, PBX orother multistation telecommunications services will incur an E-911 tax chargeon every line or trunk (Network Access Registrar or PBX trunk) that allowssimultaneous unrestricted outward dialing to the public switched telephonenetwork. ISDN Primary Rate Interface services will be charged five E-911 taxcharges for every ISDN Primary Rate Interface network facility established bythe customer. Other channelized services in which each voice-grade channel iscontrolled by the telecommunications provider shall be charged one tax foreach line that allows simultaneous unrestricted outward dialing to the publicswitched telephone network. Access lines do not include local, state, andfederal government lines; access lines used to provide service to users aspart of the Virginia Universal Service Plan; interstate and intrastatededicated WATS lines; special access lines; off-premises extensions; officiallines internally provided and used by providers of telecommunicationsservices for administrative, testing, intercept, coin, and verificationpurposes; and commercial mobile radio service.

"Automatic location identification" or "ALI" means a telephone networkcapability that enables the automatic display of information defining thegeographical location of the telephone used to place a wireline 9-1-1 call.

"Automatic number identification" or "ANI" means a telephone networkcapability that enables the automatic display of the telephone number used toplace a wireline 9-1-1 call.

"Centrex" means a business telephone service offered by a local exchangecompany from a local central office; a normal single line telephone servicewith added custom calling features including but not limited to intercom,call forwarding, and call transfer.

"Communications services provider" means the same as provided in 58.1-647.

"Enhanced 9-1-1 service" or "E-911" means a service consisting oftelephone network features and PSAPs provided for users of telephone systemsenabling users to reach a PSAP by dialing the digits "9-1-1." Such serviceautomatically directs 9-1-1 emergency telephone calls to the appropriatePSAPs by selective routing based on the geographical location from which theemergency call originated, and provides the capability for ANI and ALIfeatures.

"ISDN Primary Rate Interface" means 24 bearer channels, each of which is afull 64,000 bits per second. One of the channels is generally used to carrysignaling information for the 23 other channels.

"Network Access Register" means a central office register associated withCentrex service that is required in order to complete a call involving accessto the public switched telephone network outside the confines of that Centrexcompany. Network Access Register may be incoming, outgoing, or two-way.

"PBX" means public branch exchange and is telephone switching equipmentowned by the customer and located on the customer's premises.

"PBX trunk" means a connection of the customer's PBX switch to the centraloffice.

"Public safety answering point" or "PSAP" means a communications facilityequipped and staffed on a 24-hour basis to receive and process 911 calls.

B. There is hereby imposed a monthly tax of $0.75 on the end user of eachaccess line of the telephone service or services provided by a communicationsservices provider. However, no such tax shall be imposed on federal, state,and local government agencies or on consumers of CMRS, as that term isdefined in 56-484.12. The revenues shall be collected and remitted monthlyby the communications services provider to the Department and deposited intothe Communications Sales and Use Tax Trust Fund. This tax shall be subject tothe notification and jurisdictional provisions of subsection C.

C. If a customer believes that an amount of tax or an assignment of place ofprimary use or taxing jurisdiction included on a billing is erroneous, thecustomer shall notify the communications services provider in writing. Thecustomer shall include in this written notification the street address forthe customer's place of primary use or taxing jurisdiction, the account nameand number for which the customer seeks a correction, a description of theerror asserted by the customer, and any other information that thecommunications services provider reasonably requires to process the request.Within 15 days of receiving a notice under this section, the communicationsservices provider shall review its records within an additional 15 days todetermine the customer's taxing jurisdiction. If this review shows that theamount of tax or assignment of place of primary use or taxing jurisdiction isin error, the communications services provider shall correct the error andrefund or credit the amount of tax erroneously collected from the customerfor a period of up to two years. If this review shows that the amount of taxor assignment of place of primary use or taxing jurisdiction is correct, thecommunications services provider shall provide a written explanation to thecustomer. The procedures in this section shall be the first course of remedyavailable to customers seeking correction of assignment of place of primaryuse or taxing jurisdiction, or a refund of or other compensation for taxeserroneously collected by the communications services provider, and no causeof action based upon a dispute arising from such taxes shall accrue until acustomer has reasonably exercised the rights and procedures set forth in thissubsection.

For the purposes of this subsection, the terms "customer" and "place ofprimary use" shall have the same meanings provided in 58.1-647.

D. For the purpose of compensating a communications services provider foraccounting for and remitting the tax levied by this section, eachcommunications services provider shall be allowed 3% of the amount of taxrevenues due and accounted for in the form of a deduction in submitting thereturn and remitting the amount due.

(2006, c. 780.)