WILLIAM DONALD SCHAEFER, Governor

Ch. 1

[2-1202.] 2-1201.

The Comptroller shall pay refunds relating to the public service company franchise
tax from the General Fund of the State.

8-401.

(a)     In this subtitle the following words have the meanings indicated.

(b)     (1) "Gross receipts" means total operating revenue.

(2)     "Gross receipts" includes:

(i) gross or total earnings and total receipts; [and]

(ii) for a telephone company, the full amount of approved and
applicable federal and State tariff charges for telephone lifeline service without the
discount provided by Article 78, § 26A(c) of the Code; AND

(III) FOR A TELECOMMUNICATIONS COMPANY PROVIDING
INTERSTATE LONG DISTANCE TELECOMMUNICATIONS SERVICE, THE
GROSS CHARGES FROM THE SALE OF LONG DISTANCE
TELECOMMUNICATIONS SERVICE THAT ORIGINATES OR TERMINATES IN
THE STATE AND FOR WHICH A CHARGE IS MADE TO A SERVICE ADDRESS
LOCATED IN THE STATE, REGARDLESS OF WHERE THE AMOUNT IS
BILLED OR PAID.

(3)     "Gross receipts" does not include:

(I)     any revenue that a public service company derives from an activity
other than an electric, gas, oil pipeline, telegraph, or telephone business;

(II)    NET UNCOLLECTIBLE REVENUE; OR

(III)  GROSS CHARGES FROM THE SALE BY A PUBLIC
SERVICE COMPANY OF A SERVICE OR PRODUCT FOR RESALE TO ANY
OTHER PUBLIC SERVICE COMPANY SUBJECT TO THE TAX IMPOSED BY
THIS SUBTITLE.

(B-1) "LONG DISTANCE TELECOMMUNICATIONS SERVICE" MEANS
TELECOMMUNICATIONS SERVICE FOR A TELECOMMUNICATION THAT
DOES NOT ORIGINATE AND TERMINATE IN THE SAME LOCAL CALLING
AREA.

(c)     (1) "Public service company" means a person engaged in an electric, gas, oil
pipeline, telegraph, or telephone business in the State.

(2) "Public service company" does not include:

(i) a county;

(ii) a municipal corporation; or

(iii) a nonprofit electric cooperative.

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