Chapter 3.26
INTERCONNECTED VOICE OVER INTERNET PROTOCOL SERVICE EXCISE TAX
Sections:
3.26.030 Effective date of tax—Notice to service providers.
3.26.010 Excise tax.
There is hereby levied a new excise tax of seventy cents per month on the use of each interconnected voice over Internet protocol service line whose place of primary use is located within Adams County, as authorized by Section 3, Chapter 19, Laws of 2010 1st Special Session. (Ord. O-03-10 (part))
3.26.020 Collection of tax.
Adams County must contract with the Department of Revenue for the administration and collection of the excise tax, as prescribed in Section 4, Chapter 19, Laws of 2010 1st Special Session. (Ord. O-03-10 (part))
3.26.030 Effective date of tax—Notice to service providers.
The effective date of the tax imposed in Section 3.26.010 is January 1, 2011, and notice of the tax shall be provided by the Department of Revenue to all radio communications service companies, local exchange companies, and companies providing interconnected voice over Internet protocol service at least sixty days in advance of the date on which the first payment is due. (Ord. O-03-10 (part))