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The DC Code: § 34-2007 Taxation of local exchange providers.

Index34 Public Utilities. (Refs & Annos)

Notwithstanding any other provisions of law, each local exchange carrier in the District of Columbia shall be subject to the same District of Columbia taxes and fees and shall be entitled to the same tax exemptions, including, but not limited to, personal property taxes. For purposes of District of Columbia taxation only, a local exchange carrier shall include a telephone company that sells public utility services. For the taxation purposes of this chapter, the term "public utility services" shall include all local telecommunications services sold for a fee directly to the public irrespective of the technology used to provide the services, including, but not limited to, local commercial mobile services.

Historical and Statutory

Prior Codifications 1981 Ed., § 43-1457. Legislative History of Laws For legislative history of D.C. Law 11-154, see Historical and Statutory Notes following § 34-2001. DC CODE § 34-2007 Current through December 11, 2012

Credits

(Sept. 9, 1996, D.C. Law 11-154, § 8, 43 DCR 3736.)