Home > 106th Congressional Bills > H.R. 348 (eh) To authorize the construction of a monument to honor those who have served the Nation's civil defense and emergency management programs. [Engrossed in House] ...H.R. 348 (eh) To authorize the construction of a monument to honor those who have served the Nation's civil defense and emergency management programs. [Engrossed in House] ...
pertaining to municipal annexations, incorporations,
reorganizations and any other changes in jurisdictional
boundaries that materially affect the accuracy of the
electronic database.
``(b) Termination of Safe Harbor.--Subsection (a) applies to a home
service provider that is in compliance with the requirements of
subsection (a), with respect to a State for which an electronic
database is not provided under section 804 until the later of--
``(1) 18 months after the nationwide standard numeric code
described in section 804(a) has been approved by the Federation
of Tax Administrators and the Multistate Tax Commission; or
``(2) 6 months after that State or a designated database
provider in that State provides the electronic database as
prescribed in section 804(a).
``SEC. 806. CORRECTION OF ERRONEOUS DATA FOR PLACE OF PRIMARY USE.
``(a) In General.--A taxing jurisdiction, or a State on behalf of
any taxing jurisdiction or taxing jurisdictions within such State,
may--
``(1) determine that the address used for purposes of
determining the taxing jurisdictions to which taxes, charges,
or fees for mobile telecommunications services are remitted
does not meet the definition of place of primary use in section
809(3) and give binding notice to the home service provider to
change the place of primary use on a prospective basis from the
date of notice of determination if--
``(A) where the taxing jurisdiction making such
determination is not a State, such taxing jurisdiction
obtains the consent of all affected taxing
jurisdictions within the State before giving such
notice of determination; and
``(B) the customer is given an opportunity, prior
to such notice of determination, to demonstrate in
accordance with applicable State or local tax, charge,
or fee administrative procedures that the address is
the customer's place of primary use;
``(2) determine that the assignment of a taxing
jurisdiction by a home service provider under section 805 does
not reflect the correct taxing jurisdiction and give binding
notice to the home service provider to change the assignment on
a prospective basis from the date of notice of determination if--
``(A) where the taxing jurisdiction making such
determination is not a State, such taxing jurisdiction
obtains the consent of all affected taxing
jurisdictions within the State before giving such
notice of determination; and
``(B) the home service provider is given an
opportunity to demonstrate in accordance with
applicable State or local tax, charge, or fee
administrative procedures that the assignment reflects
the correct taxing jurisdiction.
``SEC. 807. DUTY OF HOME SERVICE PROVIDER REGARDING PLACE OF PRIMARY
USE.
``(a) Place of Primary Use.--A home service provider is responsible
for obtaining and maintaining the customer's place of primary use (as
defined in section 809). Subject to section 806, and if the home
service provider's reliance on information provided by its customer is
in good faith, a home service provider--
``(1) may rely on the applicable residential or business
street address supplied by the home service provider's
customer; and
``(2) is not liable for any additional taxes, charges, or
fees based on a different determination of the place of primary
use for taxes, charges or fees that are customarily passed on
to the customer as a separate itemized charge.
``(b) Address Under Existing Agreements.--Except as provided in
section 806, a home service provider may treat the address used by the
home service provider for tax purposes for any customer under a service
contract or agreement in effect 2 years after the date of enactment of
the Wireless Telecommunications Sourcing and Privacy Act as that
customer's place of primary use for the remaining term of such service
contract or agreement, excluding any extension or renewal of such
service contract or agreement, for purposes of determining the taxing
jurisdictions to which taxes, charges, or fees on charges for mobile
telecommunications services are remitted.
``SEC. 808. SCOPE; SPECIAL RULES.
``(a) Title Does Not Supersede Customer's Liability to Taxing
Jurisdiction.--Nothing in this title modifies, impairs, supersedes, or
authorizes the modification, impairment, or supersession of, any law
allowing a taxing jurisdiction to collect a tax, charge, or fee from a
customer that has failed to provide its place of primary use.
``(b) Additional Taxable Charges.--If a taxing jurisdiction does
not otherwise subject charges for mobile telecommunications services to
taxation and if these charges are aggregated with and not separately
stated from charges that are subject to taxation, then the charges for
otherwise non-taxable mobile telecommunications services may be subject
to taxation unless the home service provider can reasonably identify
charges not subject to such tax, charge, or fee from its books and
records that are kept in the regular course of business.
``(c) Non-Taxable Charges.--If a taxing jurisdiction does not
subject charges for mobile telecommunications services to taxation, a
customer may not rely upon the nontaxability of charges for mobile
telecommunications services unless the customer's home service provider
separately states the charges for non-taxable mobile telecommunications
services from taxable charges or the home service provider elects,
after receiving a written request from the customer in the form
required by the provider, to provide verifiable data based upon the
home service provider's books and records that are kept in the regular
course of business that reasonably identifies the nontaxable charges.
``(d) References to Regulations.--Any reference in this title to
the Commission's regulations is a reference to those regulations as
they were in effect on June 1, 1999.
``SEC. 809. DEFINITIONS.
``In this title:
``(1) Charges for mobile telecommunications services.--The
term `charges for mobile telecommunications services' means any
charge for, or associated with, the provision of commercial
mobile radio service, as defined in section 20.3 of the
Commission's regulations (47 C.F.R. 20.3), or any charge for,
or associated with, a service provided as an adjunct to a
commercial mobile radio service, that is billed to the customer
by or for the customer's home service provider regardless of
whether individual transmissions originate or terminate within
the licensed service area of the home service provider.
``(2) Taxing jurisdiction.--The term `taxing jurisdiction'
means any of the several States, the District of Columbia, or
any territory or possession of the United States, any
municipality, city, county, township, parish, transportation
district, or assessment jurisdiction, or any other political
subdivision within the territorial limits of the United States
with the authority to impose a tax, charge, or fee.
``(3) Place of primary use.--The term `place of primary
use' means the street address representative of where the
customer's use of the mobile telecommunications service
primarily occurs, which must be--
``(A) either the residential street address or the
primary business street address of the customer; and
``(B) within the licensed service area of the home
service provider.
``(4) Licensed service area.--The term `licensed service
area' means the geographic area in which the home service
provider is authorized by law or contract to provide commercial
mobile radio service to the customer.
``(5) Home service provider.--The term `home service
provider' means the facilities-based carrier or reseller with
which the customer contracts for the provision of mobile
telecommunications services.
``(6) Customer.--
``(A) In general.--The term `customer' means--
``(i) the person or entity that contracts
with the home service provider for mobile
telecommunications services; or
``(ii) where the end user of mobile
telecommunications services is not
the contracting party, the end user of the mobile telecommunications
service, but this clause applies only for the purpose of determining
the place of primary use.
``(B) The term `customer' does not include--
``(i) a reseller of mobile
telecommunications service; or
``(ii) a serving carrier under an
arrangement to serve the customer outside the
home service provider's licensed service area.
``(7) Designated database provider.--The term ``designated
database provider'' means a corporation, association, or other
entity representing all the political subdivisions of a State
that is--
``(A) responsible for providing the electronic
database prescribed in section 804(a) if the State has
not provided such electronic database; and
``(B) sanctioned by municipal and county
associations or leagues of the State whose
responsibility it would otherwise be to provide the
electronic database prescribed by this title.
``(8) Prepaid telephone calling services.--The term
`prepaid telephone calling service' means the right to purchase
exclusively telecommunications services that must be paid for
in advance, that enables the origination of calls using an
access number, authorization code, or both, whether manually or
electronically dialed, if the remaining amount of units of
service that have been prepaid is known by the provider of the
prepaid service on a continuous basis.
``(9) Reseller.--The term `reseller'--
``(A) means a provider who purchases
telecommunications services from another
telecommunications service provider and then resells,
uses as a component part of, or integrates the
purchased services into a mobile telecommunications
service; but
``(B) does not include a serving carrier with which
a home service provider arranges for the services to
its customers outside the home service provider's
licensed service area.
``(10) Serving carrier.--The term `serving carrier' means a
facilities-based carrier providing mobile telecommunications
service to a customer outside a home service provider's or
reseller's licensed service area.
``(11) Mobile telecommunications service.--The term `mobile
telecommunications service' means commercial mobile radio
service, as defined in section 20.3 of the Commission's
regulations (47 C.F.R. 20.3).
``(12) Enhanced zip code.--The term `enhanced zip code'
means a United States postal zip code of 9 or more digits.
``SEC. 810. COMMISSION NOT TO HAVE JURISDICTION OF TITLE.
``Notwithstanding any other provision of this Act, the Commission
shall have no jurisdiction over the interpretation, implementation, or
enforcement of this title.
``SEC. 811. NONSEVERABILITY.
``If a court of competent jurisdiction enters a final judgment on
the merits that is no longer subject to appeal, which substantially
limits or impairs the essential elements of this title based on Federal
statutory or Federal Constitutional grounds, or which determines that
this title violates the United States Constitution, then the provisions
of this title are null and void and of no effect.
``SEC. 812. NO INFERENCE.
``(a) Internet Tax Freedom Act.--Nothing in this title may be
construed as bearing on Congressional intent in enacting the Internet
Tax Freedom Act or as affecting that Act in any way.
``(b) Telecommunications Act of 1996.--Nothing in this title shall
limit or otherwise affect the implementation of the Telecommunications
Act of 1996 or the amendments made by that Act.''.
(b) Effective Date.--The amendment made by subsection (a) applies
to customer bills issued after the first day of the first month
beginning more than 2 years after the date of enactment of this Act.
SEC. 4. GAO DETERMINATION OF FCC REGULATORY FEES.
Within 180 days after the date of the enactment of this Act, the
Comptroller General of the United States shall--
(1) conduct a review of the regulatory fees with respect to
mobile telecommunications services that were collected during
fiscal years 1998, 1999, and 2000 by the Federal Communications
Commission to determine--
(A) whether such fees were assessed in accordance
with section 9 of the Communications Act of 1934 (47
U.S.C. 159) and applicable public notices; and
(B) whether the Commission acquired information
related to the assessment of such fees in a timely and
accurate manner, and has maintained such information,
that is sufficient to support the transactions; and
(2) submit a report to the Congress regarding such review
and determinations.
SEC. 5. COMMERCE IN ELECTRONIC EAVESDROPPING DEVICES.
(a) Prohibition on Modification.--Section 302(b) of the
Communications Act of 1934 (47 U.S.C. 302a(b)) is amended by inserting
before the period at the end thereof the following: ``, or modify any
such device, equipment, or system in any manner that causes such
device, equipment, or system to fail to comply with such regulations''.
(b) Prohibition on Commerce in Scanning Receivers.--Section 302(d)
of such Act (47 U.S.C. 302a(d)) is amended to read as follows:
``(d) Equipment Authorization Regulations.--
``(1) Privacy protections required.--The Commission shall
prescribe regulations, and review and revise such regulations
as necessary in response to subsequent changes in technology or
behavior, denying equipment authorization (under part 15 of
title 47, Code of Federal Regulations, or any other part of
that title) for any scanning receiver that is capable of--
``(A) receiving transmissions in the frequencies
that are allocated to the domestic cellular radio
telecommunications service or the personal
communications service;
``(B) readily being altered to receive
transmissions in such frequencies;
``(C) being equipped with decoders that--
``(i) convert digital domestic cellular
radio telecommunications service, personal
communications service, or protected
specialized mobile radio service transmissions
to analog voice audio; or
``(ii) convert protected paging service
transmissions to alphanumeric text; or
``(D) being equipped with devices that otherwise
decode encrypted radio transmissions for the purposes
of unauthorized interception.
``(2) Privacy protections for shared frequencies.--The
Commission shall, with respect to scanning receivers capable of
receiving transmissions in frequencies that are used by
commercial mobile services and that are shared by public safety
users, examine methods, and may prescribe such regulations as
may be necessary, to enhance the privacy of users of such
frequencies.
``(3) Tampering prevention.--In prescribing regulations
pursuant to paragraph (1), the Commission shall consider
defining `capable of readily being altered' to require scanning
receivers to be manufactured in a manner that effectively
precludes alteration of equipment features and functions as
necessary to prevent commerce in devices that may be used
unlawfully to intercept or divulge radio communication.
``(4) Warning labels.--In prescribing regulations under
paragraph (1), the Commission shall consider requiring labels
on scanning receivers warning of the prohibitions in Federal
law on intentionally intercepting or divulging radio
communications.
``(5) Definitions.--As used in this subsection, the term
`protected' means secured by an electronic method that is not
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