Chapter 33A - Taxation Of Telecommunications Companies
- Section 10-33A-1 - Definitions.
- Section 10-33A-2 - "Telecommunications service" defined.
- Section 10-33A-3 - "Gross receipts" defined.
- Section 10-33A-4 - Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted.
- Section 10-33A-5 - Repealed.
- Section 10-33A-5.1 - Disposition of revenues--County telecommunications gross receipts fund created.
- Section 10-33A-6 - Repealed.
- Section 10-33A-6.1 - Distribution of moneys.
- Section 10-33A-7 - Companies subject to tax to apply for tax license--Contents.
- Section 10-33A-8 - Issuance of tax license--Validity.
- Section 10-33A-9 - Refusal of tax license to persons delinquent on other state taxes--Bond or securitymay be required.
- Section 10-33A-10 - Repealed.
- Section 10-33A-10.1 - Filing return and remitting tax--Time for filing and remittance--Extension--Penaltyfor untimely return or remittance.
- Section 10-33A-11 - Repealed.
- Section 10-33A-12 - Appeal.
- Section 10-33A-13 - Repealed.
- Section 10-33A-14 - Uncollectible debts may be deducted from gross receipts--Subsequent collectionsubject to tax.
- Section 10-33A-15 - Records to be kept by company--Subject to inspection--Retention period.
- Section 10-33A-16 - Promulgation of rules--Scope.
- Section 10-33A-17 - Violation of chapter as criminal offense--Classification.
- Section 10-33A-18 - Personal liability of officers, managers, or partners of entity failing to file returns orpay tax--Security in lieu of liability--Bonded municipal officials exempt.
- Section 10-33A-19 - Certain property of telecommunications company exempt from property taxes.