Ch. 629                                    1997 LAWS OF MARYLAND

SATELLITE SERVICE, SATELLITE MASTER ANTENNA TELEVISION SERVICE, OPEN
VIDEO SERVICE, VIDEO—DIALTONE SERVICE, AND ANY OTHER VIDEO
PROGRAMMING SERVICE;

(VI) CELLULAR TELEPHONE, PERSONAL COMMUNICATIONS, AND
OTHER MOBILE TELECOMMUNICATIONS SERVICE;

(VII) SPECIALIZED MOBILE RADIO AND PAGERS AND PAGING
SERVICE; AND

(VIII) ANY OTHER FORM OF MOBILE COMMUNICATION.

(3) "TELECOMMUNICATIONS SERVICE" DOES NOT INCLUDE!

(I) NONVOICE SERVICES IN WHICH COMPUTER PROCESSING
APPLICATIONS ARE USED TO ACT ON THE INFORMATION TO BE TRANSMITTED;

(II) CABLE SERVICE, AS DEFINED UNDER § 602 OF THE
COMMUNICATIONS ACT OF 1934, AS AMENDED (47 U.S.C 522), THAT IS PROVIDED BY A
CABLE OPERATOR OVER A CABLE SYSTEM PURSUANT TO A FRANCHISE GRANTED
BY A LOCAL GOVERNMENT; OR

(III) INTERNET ACCESS SERVICE BY WHICH A CONNECTION IS
PROVIDED BETWEEN A COMPUTER AND THE INTERNET.

8-102.

A franchise tax, measured by gross receipts, is imposed, for each calendar year, on
each public service company doing business in the State.

8-403.

(A) [The] FOR A PERSON ENGAGED IN AN ELECTRIC, GAS, OR OIL PIPELINE
BUSINESS IN THE STATE, THE public service company franchise tax rate is 2% of gross
receipts derived from AN ELECTRIC, GAS, OR OIL PIPELINE business in the State.

(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION, FOR
A PERSON PROVIDING A TELECOMMUNICATIONS SERVICE IN THE STATE, THE
PUBLIC SERVICE COMPANY FRANCHISE TAX RATE IS 5% OF GROSS RECEIPTS
DERIVED FROM PROVIDING TELECOMMUNICATIONS SERVICE IN THE STATE.

(2) FOR CALENDAR YEARS BEFORE 2000, THE PUBLIC SERVICE

COMPANY FRANCHISE TAX RATE FOR A PERSON PROVIDING

TELECOMMUNICATIONS SERVICE IN THE STATE IS:

(I) 3% FOR CALENDAR YEAR 1998; AND

(II) 4% FOR CALENDAR YEAR 1999.

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