Privilege tax on telecommunications carriers
- maximum rate
- deduction of additional fees
Source:
Section 221.515 — Privilege tax on telecommunications carriers; maximum rate; deduction of additional fees, https://www.oregonlegislature.gov/bills_laws/ors/ors221.html.
Notes of Decisions
Authorization for municipal privilege tax on telecommunications carriers using rights of way does not prohibit municipality from imposing similar tax on entities exempt from definition of telecommunications carrier. AT&T Communications v. City of Eugene, 177 Or App 379, 35 P3d 1029 (2001), Sup Ct review denied
Municipality may impose tax for use of public streets, alleys and highways on telecommunications carrier revenues generated from services other than exchange access services. US West Communications v. City of Eugene, 336 Or 181, 81 P3d 702 (2003)
Where city charges utility fee on plaintiff telecommunications company and privilege tax on utilities that use or occupy city’s rights-of-way, this section places limit on rate of privilege tax that city can collect from utility that uses city’s streets, alleys or highways but does not prohibit city from charging other taxes and fees for privilege of doing business within city, so city can collect privilege tax and utility licensing fee concurrently from telecommunications company. Qwest Corporation v. City of Portland, 275 Or App 874, 365 P3d 1157 (2015), Sup Ct review denied
Up to date