(1) There is imposed on each paying retail subscriber who has telecommunication services with access to the 9-1-1 emergency reporting system a tax equal to 75 cents per month. The tax shall be applied on a telecommunications circuit designated for a particular subscriber. One subscriber line shall be counted for each circuit that is capable of generating usage on the line side of the switched network regardless of the quantity or ownership of customer premises equipment connected to each circuit. For providers of central office based services, the tax shall be applied to each line that has unrestricted connection to the switched network. Those central office based service lines that have restricted connection to the switched network shall be charged based on software design in the central office that restricts the number of station calls to and from the network. For cellular, wireless or other radio common carriers, the tax shall apply on a per instrument basis and only if the subscriber’s place of primary use, as defined and determined under 4 U.S.C. 116 to 126, is within this state.
(2) The subscriber shall be liable for the tax imposed by this section.
(3) The amounts of tax collected by the provider shall be considered as payment by the subscriber for that amount of tax.
(4) Any return made by the provider collecting the tax shall be accepted by the Department of Revenue as evidence of payments by the subscriber of amounts of tax so indicated upon the return. [1981 c.533 §10; 1989 c.793 §1; 1991 c.743 §12; 1993 c.808 §1; 1995 c.276 §2; 2001 c.740 §2; 2002 s.s.1 c.5 §1]
Note: Section 4 (1), chapter 5, Oregon Laws 2002 (first special session), provides:
Sec. 4. (1) Taxes imposed under ORS 401.792 apply to subscriber bills issued on or after January 1, 2002, and before January 1, 2014. [2002 s.s.1 c.5 §4(1); 2002 s.s.3 c.4 §1(1); 2007 c.629 §1(1)]
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