4100.1 The provisions of this chapter shall govern the payment of the toll telecommunication service tax on a telecommunication company as defined in § 2(5) of the Toll Telecommunication Service Tax Act of 1989 (which is referred to in this chapter as the "Act").

4100.2 The tax on a telecommunication company is at the rate of six and seven-tenths percent (6.7%) of the monthly gross charges from the sale of telecommunication service that originates or terminates in the District and for which a charge is made to a service address located in the District regardless of where the amount is billed or paid.

4100.3 When filing a written request for a hearing in response to the notice of tax deficiency determined under § 9 of the Act, the taxpayer shall make a statement as to the issues in dispute and submit the laws, regulations and facts in support of the taxpayer's contention on the disputed issues.

AUTHORITY: Unless otherwise noted, the authority for this chapter is § 23 of the Toll Telecommunication Service Tax Act of 1989, D.C. Law 8-26, D.C. Code § 47-3901 (1981 Ed.).

SOURCE: Final Rulemaking published at 36 DCR 2478, 2483 (April 7, 1989).