                                 CODE OF VIRGINIA

TAX FOR ENHANCED 911 SERVICE; DEFINITIONS (§ 58.1-1730)

A. As used in this section, unless the context requires a different meaning:
			&#8220;Access lines&#8221; are defined to include residence and business
telephone lines and other switched (packet or circuit) lines connecting the
customer premises to the public switched telephone network for the transmission
of outgoing voice-grade-capable telecommunications services. Centrex, PBX or
other multistation telecommunications services will incur an E-911 tax charge on
every line or trunk (Network Access Registrar or PBX trunk) that allows
simultaneous unrestricted outward dialing to the public switched telephone
network. ISDN Primary Rate Interface services will be charged five E-911 tax
charges for every ISDN Primary Rate Interface network facility established by
the customer. Other channelized services in which each voice-grade channel is
controlled by the telecommunications provider shall be charged one tax for each
line that allows simultaneous unrestricted outward dialing to the public
switched telephone network. Access lines do not include local, state, and
federal government lines; access lines used to provide service to users as part
of the Virginia Universal Service Plan; interstate and intrastate dedicated WATS
lines; special access lines; off-premises extensions; official lines internally
provided and used by providers of telecommunications services for
administrative, testing, intercept, coin, and verification purposes; and
commercial mobile radio service.
			&#8220;Automatic location identification&#8221; or &#8220;ALI&#8221; means a
telephone network capability that enables the automatic display of information
defining the geographical location of the telephone used to place a wireline
9-1-1 call.
			&#8220;Automatic number identification&#8221; or &#8220;ANI&#8221; means a
telephone network capability that enables the automatic display of the telephone
number used to place a wireline 9-1-1 call.
			&#8220;Centrex&#8221; means a business telephone service offered by a local
exchange company from a local central office; a normal single line telephone
service with added custom calling features including but not limited to
intercom, call forwarding, and call transfer.
			&#8220;Communications services provider&#8221; means the same as provided in
&#xA7; 58.1-647.
			&#8220;Enhanced 9-1-1 service&#8221; or &#8220;E-911&#8243; means a service
consisting of telephone network features and PSAPs provided for users of
telephone systems enabling users to reach a PSAP by dialing the digits
&#8220;9-1-1.&#8221; Such service automatically directs 9-1-1 emergency
telephone calls to the appropriate PSAPs by selective routing based on the
geographical location from which the emergency call originated, and provides the
capability for ANI and ALI features.
			&#8220;ISDN Primary Rate Interface&#8221; means 24 bearer channels, each of
which is a full 64,000 bits per second. One of the channels is generally used to
carry signaling information for the 23 other channels.
			&#8220;Network Access Register&#8221; means a central office register
associated with Centrex service that is required in order to complete a call
involving access to the public switched telephone network outside the confines
of that Centrex company. Network Access Register may be incoming, outgoing, or
two-way.
			&#8220;PBX&#8221; means public branch exchange and is telephone switching
equipment owned by the customer and located on the customer&#8217;s premises.
			&#8220;PBX trunk&#8221; means a connection of the customer&#8217;s PBX switch
to the central office.
			&#8220;Public safety answering point&#8221; or &#8220;PSAP&#8221; means a
communications facility equipped 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 each access
line of the telephone service or services provided by a communications services
provider. However, no such tax shall be imposed on federal, state, and local
government agencies or on consumers of CMRS, as that term is defined in &#xA7;
56-484.12. The revenues shall be collected and remitted monthly by the
communications services provider to the Department and deposited into the
Communications Sales and Use Tax Trust Fund. This tax shall be subject to the
notification and jurisdictional provisions of subsection C.

C. If a customer believes that an amount of tax or an assignment of place of
primary use or taxing jurisdiction included on a billing is erroneous, the
customer shall notify the communications services provider in writing. The
customer shall include in this written notification the street address for the
customer&#8217;s place of primary use or taxing jurisdiction, the account name
and number for which the customer seeks a correction, a description of the error
asserted by the customer, and any other information that the communications
services provider reasonably requires to process the request. Within 15 days of
receiving a notice under this section, the communications services provider
shall review its records within an additional 15 days to determine the
customer&#8217;s taxing jurisdiction. If this review shows that the amount of
tax or assignment of place of primary use or taxing jurisdiction is in error,
the communications services provider shall correct the error and refund or
credit the amount of tax erroneously collected from the customer for a period of
up to two years. If this review shows that the amount of tax or assignment of
place of primary use or taxing jurisdiction is correct, the communications
services provider shall provide a written explanation to the customer. The
procedures in this section shall be the first course of remedy available to
customers seeking correction of assignment of place of primary use or taxing
jurisdiction, or a refund of or other compensation for taxes erroneously
collected by the communications services provider, and no cause of action based
upon a dispute arising from such taxes shall accrue until a customer has
reasonably exercised the rights and procedures set forth in this subsection.
			For the purposes of this subsection, the terms &#8220;customer&#8221; and
&#8220;place of primary use&#8221; shall have the same meanings provided in
&#xA7; 58.1-647.

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

HISTORY: 2006, c. 780.