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PARRIS N. GLENDENING, Governor
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Ch. 289
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(II) " MOBILE TELECOMMUNICATIONS SOURCING ACT" MEANS THE
FEDERAL MOBILE TELECOMMUNICATIONS SOURCING ACT, P.L, 106-252.
(III) " SERVICE ADDRESS" MEANS:
1. EXCEPT AS PROVIDED IN ITEM 2 OF THIS SUBPARAGRAPH,
THE LOCATION OF THE TELECOMMUNICATIONS EQUIPMENT TO WHICH A CALL IS
CHARGED, REGARDLESS OF WHERE THE CALL IS BILLED OR PAID; AND
2. IN THE CASE OF MOBILE TELECOMMUNICATIONS
SERVICE, THE LOCATION OF THE CUSTOMER'S PLACE OF PRIMARY USE AS DEFINED
IN THE MOBILE TELECOMMUNICATIONS SOURCING ACT.
(2) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE SALES
AND USE TAX AUTHORIZED UNDER THIS SECTION SHALL APPLY TO
TELECOMMUNICATIONS SERVICE THAT:
(I) ORIGINATES AND TERMINATES IN PRINCE GEORGE'S COUNTY;
OR
(II) ORIGINATES OR TERMINATES IN PRINCE GEORGE'S COUNTY
AND HAS A SERVICE ADDRESS IN PRINCE GEORGE'S COUNTY,
(3) NOTWITHSTANDING PARAGRAPH (2) OF THIS SUBSECTION. FOR
CUSTOMER BILLS TO WHICH THE AMENDMENT MADE BY THE MOBILE
TELECOMMUNICATIONS SOURCING ACT APPLIES, THE SALES AND USE TAX
AUTHORIZED UNDER THIS SECTION SHALL APPLY TO MOBILE
TELECOMMUNICATIONS SERVICES TO THE FULLEST EXTENT AUTHORIZED UNDER §
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117(B) OF THE MOBILE TELECOMMUNICATIONS SOURCING ACT
(C) A TAX IMPOSED UNDER THIS SECTION DOES NOT APPLY TO:
(1) TELECOMMUNICATIONS SERVICES PROVIDED TO A PERSON TO
WHOM A SALE OF TANGIBLE PERSONAL PROPERTY OR A TAXABLE SERVICE IS
EXEMPT UNDER § 11-204 OR § 11-220 OF THE TAX - GENERAL ARTICLE; OR
(2) A PREPAID TELEPHONE CALLING ARRANGEMENT THAT IS A
TAXABLE SERVICE UNDER TITLE 11 OF THE TAX - GENERAL ARTICLE.
(D) (1) THE TAX SHALL BE ITEMIZED ON EACH BILL FOR
TELECOMMUNICATIONS SERVICE IN PRINCE GEORGE'S COUNTY.
(2) EACH VENDOR PROVIDING TELECOMMUNICATIONS SERVICE IN
PRINCE GEORGE'S COUNTY SHALL COLLECT THE TAX ON BEHALF OF THE COUNTY
AND REMIT THE TAX TO THE COUNTY.
(E) (1) THE NET PROCEEDS OF THE REVENUE FROM THE TAX IMPOSED
UNDER THIS SECTION SHALL BE USED ONLY FOR OPERATING EXPENDITURES OF
THE PRINCE GEORGE'S COUNTY SCHOOL SYSTEM.
(2) THE PROCEEDS PROVIDED UNDER THIS SECTION FOR OPERATING
EXPENDITURES OF THE PRINCE GEORGE'S COUNTY PUBLIC SCHOOL SYSTEM MAY
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- 2271 -
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