Tax Commission
Municipal Telecommunication License Tax
Municipalities may adopt this tax on a telecommunication provider’s gross receipts from certain telecommunication services. Telecommunication providers may either pay the tax themselves or collect the tax from their customers.
Tax Rates
Municipal Telecommunications License Tax rate is up to 3.5% on the value of telecom service provided within their boundaries.
See also, Telecom Tax Rate Downloads
Sourcing Zip+4 Boundaries Tables (downloads)
Exemptions and Adjustments
Sales and use tax exemptions do not apply to these fees. See Publication 62 for applicable exemptions.
To apply for a sales-related tax account, use our Taxpayer Access Point.
Important: When applying, you must first select Sales and Use Tax to proceed.
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
Due dates for sales and related taxes are based on the previous year’s sales tax liability, as determined by the Annual Sales Tax Liability Table.
Sales and related tax returns are due the last day of the month after the filing period. For example, returns for annual filers are due January 31. If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.
New businesses estimate the amount of sales and use tax liability when applying for a license and are assigned a filing status. The Tax Commission reviews accounts annually and notifies businesses in writing if the filing status changes.
For instruction on how to file please see filing instructions.
Forms and Publications
Statues and Rules
Revenue
Used by the municipality that imposed the tax