Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Emergency Telephone Users Surcharge Annotations

Subscription Fees

Subscription fees, which are monthly flat rate administrative fees imposed on users by the service carrier regardless of whether any calls are made by the customer, are mandatory charges imposed as a condition precedent to obtaining intrastate as well as interstate long distance services and are subject to the surcharge. 10/09/92.