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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] ...


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                                                 Union Calendar No. 409
106th CONGRESS
  2d Session
                                H. R. 3489

                  [Report No. 106-725, Parts I and II]

To amend the Communications Act of 1934 to regulate interstate commerce 
     in the use of mobile telephones and to strengthen and clarify 
   prohibitions on electronic eavesdropping, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 18, 1999

 Mr. Pickering (for himself, Mr. Markey, Mrs. Wilson, Mr. Largent, and 
 Mr. Tauzin) introduced the following bill; which was referred to the 
    Committee on Commerce, and in addition to the Committee on the 
 Judiciary, for a period to be subsequently determined by the Speaker, 
 in each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

                             July 11, 2000

Additional sponsors: Mr. Dingell, Mr. Fossella, Mr. Oxley, Mr. Sununu, 
  Mrs. Cubin, Mr. Stearns, Mr. Gillmor, Mr. Ehrlich, Ms. McCarthy of 
  Missouri, Mr. Blunt, Mr. Shays, Mr. Boucher, Mr. Wynn, Mr. Deal of 
     Georgia, Mr. McHugh, Mr. Sweeney, Mr. Coburn, and Mr. Gonzalez

                             July 11, 2000

       Reported from the Committee on Commerce with an amendment
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]

                             July 11, 2000

    Reported from the Committtee on the Judiciary with amendments, 
   committed to the Committee of the Whole House on the State of the 
                    Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                           in boldface roman]
    [For text of introduced bill, see copy of bill as introduced on 
                           November 18, 1999]

_______________________________________________________________________

                                 A BILL


 
To amend the Communications Act of 1934 to regulate interstate commerce 
     in the use of mobile telephones and to strengthen and clarify 
   prohibitions on electronic eavesdropping, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Wireless Telecommunications Sourcing 
and Privacy Act''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The provision of mobile telecommunications services is 
        a matter of interstate commerce within the jurisdiction of the 
        United States Congress under Article I, Section 8 of the United 
        States Constitution. Certain aspects of mobile 
        telecommunications technologies and services do not respect, 
        and operate independently of, State and local jurisdictional 
        boundaries.
            (2) The mobility afforded to millions of American consumers 
        by mobile telecommunications services helps to fuel the 
        American economy, facilitate the development of the information 
        superhighway and provide important safety benefits.
            (3) Users of mobile telecommunications services can 
        originate a call in one State or local jurisdiction and travel 
        through other States or local jurisdictions during the course 
        of the call. These circumstances make it more difficult to 
        track the separate segments of a particular call with all of 
        the States and local jurisdictions involved with the call. In 
        addition, expanded home calling areas, bundled service 
        offerings and other marketing advances make it increasingly 
        difficult to assign each transaction to a specific taxing 
        jurisdiction.
            (4) State and local taxes imposed on mobile 
        telecommunications services that are not consistently based can 
        subject consumers, businesses and others engaged in interstate 
        commerce to multiple, confusing and burdensome State and local 
        taxes and result in higher costs to consumers and the industry.
            (5) State and local taxes that are not consistently based 
        can result in some telecommunications revenues inadvertently 
        escaping State and local taxation altogether, thereby violating 
        standards of tax fairness, creating inequities among 
        competitors in the telecommunications market and depriving 
        State and local governments of needed tax revenues.
            (6) Because State and local tax laws and regulations of 
        many jurisdictions were established before the proliferation of 
        mobile telecommunications services, the application of these 
        laws to the provision of mobile telecommunications services may 
        produce conflicting or unintended tax results.
            (7) State and local governments provide essential public 
        services, including services that Congress encourages State and 
        local governments to undertake in partnership with the Federal 
        government for the achievement of important national policy 
        goals.
            (8) State and local governments provide services that 
        support the flow of interstate commerce, including services 
        that support the use and development of mobile 
        telecommunications services.
            (9) State governments as sovereign entities in our Federal 
        system may require that interstate commerce conducted within 
        their borders pay its fair share of tax to support the 
        governmental services provided by those governments.
            (10) Local governments as autonomous subdivisions of a 
        State government may require that interstate commerce conducted 
        within their borders pay its fair share of tax to support the 
        governmental services provided by those governments.
            (11) To balance the needs of interstate commerce and the 
        mobile telecommunications industry with the legitimate role of 
        State and local governments in our system of federalism, 
        Congress needs to establish a uniform and coherent national 
        policy regarding the taxation of mobile telecommunications 
        services through the exercise of its constitutional authority 
        to regulate interstate commerce.
            (12) Congress also recognizes that the solution established 
        by this legislation is a necessarily practical one and must 
        provide for a system of State and local taxation of mobile 
telecommunications services that in the absence of this solution would 
not otherwise occur. To this extent, Congress exercises its power to 
provide a reasonable solution to otherwise insoluble problems of multi-
jurisdictional commerce.

SEC. 3. AMENDMENT OF COMMUNICATIONS ACT OF 1934 TO PROVIDE RULES FOR 
              DETERMINING STATE AND LOCAL GOVERNMENT TREATMENT OF 
              CHARGES RELATED TO MOBILE TELECOMMUNICATIONS SERVICES.

    (a) In General.--The Communications Act of 1934 (47 U.S.C. 151 et 
seq.) is amended by adding at the end thereof the following:

     ``TITLE VIII--STATE AND LOCAL TREATMENT OF CHARGES FOR MOBILE 
                      TELECOMMUNICATIONS SERVICES

``SEC. 801. APPLICATION OF TITLE.

    ``(a) In General.--This title applies to any tax, charge, or fee 
levied by a taxing jurisdiction as a fixed charge for each customer or 
measured by gross amounts charged to customers for mobile 
telecommunications services, regardless of whether such tax, charge, or 
fee is imposed on the vendor or customer of the service and regardless 
of the terminology used to describe the tax, charge, or fee.
    ``(b) General Exceptions.--This title does not apply to--
            ``(1) any tax, charge, or fee levied upon or measured by 
        the net income, capital stock, net worth, or property value of 
        the provider of mobile telecommunications service;
            ``(2) any tax, charge, or fee that is applied to an 
        equitably apportioned amount that is not determined on a 
        transactional basis;
            ``(3) any tax, charge, or fee that represents compensation 
        for a mobile telecommunications service provider's use of 
        public rights of way or other public property, provided that 
        such tax, charge, or fee is not levied by the taxing 
        jurisdiction as a fixed charge for each customer or measured by 
        gross amounts charged to customers for mobile telecommunication 
        services;
            ``(4) any generally applicable business and occupation tax 
        that is imposed by a State, is applied to gross receipts or 
        gross proceeds, is the legal liability of the carrier, and 
        statutorily allows the taxpayer to elect to use the sourcing 
        method required in this Act; or
            ``(5) any fee related to obligations under section 254 of 
        this Act.''.
    ``(c) Specific Exceptions.--This title--
            ``(1) does not apply to the determination of the taxing 
        situs of prepaid telephone calling services;
            ``(2) does not affect the taxability of either the initial 
        sale of mobile telecommunications services or subsequent 
        resale, whether as sales of the service alone or as a part of a 
        bundled product, where the Internet Tax Freedom Act would 
        preclude a taxing jurisdiction from subjecting the charges of 
        the sale of these mobile telecommunications services to a tax, 
        charge, or fee but this section provides no evidence of the 
        intent of Congress with respect to the applicability of the 
        Internet Tax Freedom Act to such charges; and
            ``(3) does not apply to the determination of the taxing 
        situs of air-ground radiotelephone service as defined in 
        section 22.99 of the Commission's regulations (47 C.F.R. 
        22.99).

``SEC. 802. SOURCING RULES.

    ``(a) In General.--Notwithstanding the law of any State or 
political subdivision thereof to the contrary, mobile 
telecommunications services provided in a taxing jurisdiction to a 
customer, the charges for which are billed by or for the customer's 
home service provider, shall be deemed to be provided by the customer's 
home service provider.
    ``(b) Jurisdiction.--All charges for mobile telecommunications 
services that are deemed to be provided by the customer's home service 
provider under this title are authorized to be subjected to tax, 
charge, or fee by the taxing jurisdictions whose territorial limits 
encompass the customer's place of primary use, regardless of where the 
mobile telecommunication services originate, terminate or pass through, 
and no other taxing jurisdiction may impose taxes, charges, or fees on 
charges for such mobile telecommunications services.

``SEC. 803. LIMITATIONS.

    ``This title does not--
            ``(1) provide authority to a taxing jurisdiction to impose 
        a tax, charge, or fee that the laws of the jurisdiction do not 
        authorize the jurisdiction to impose; or
            ``(2) modify, impair, supersede, or authorize the 
        modification, impairment, or supersession of, the law of any 
        taxing jurisdiction pertaining to taxation except as expressly 
        provided in this title.

``SEC. 804. ELECTRONIC DATABASES FOR NATIONWIDE STANDARD NUMERIC 
              JURISDICTIONAL CODES.

    ``(a) Electronic Database.--A State may provide an electronic 
database to a home service provider or, if a State does not provide 
such an electronic database to home service providers, then the 
designated database provider may provide an electronic database to a 
home service provider. The electronic database, whether provided by the 
State or the designated database provider, shall be provided in a 
format approved by the American National Standards Institute's 
Accredited Standards Committee X12, that, allowing for de minimis 
deviations, designates for each street address in the State, including 
to the extent practicable, any multiple postal street addresses 
applicable to one street location, the appropriate taxing 
jurisdictions, and the appropriate code for each taxing jurisdiction, 
for each level of taxing jurisdiction, identified by one nationwide 
standard numeric code. The electronic database shall also provide the 
appropriate code for each street address with respect to political 
subdivisions which are not taxing jurisdictions when reasonably needed 
to determine the proper taxing jurisdiction. The nationwide standard 
numeric codes shall contain the same number of numeric digits with each 
digit or combination of digits referring to the same level of taxing 
jurisdiction throughout the United States using a format similar to 
FIPS 55-3 or other appropriate standard approved by the Federation of 
Tax Administrators and the Multistate Tax Commission, or their 
successors. Each address shall be provided in standard postal format.
    ``(b) Notice; Updates.--A State or designated database provider 
that provides or maintains an electronic database described in 
subsection (a) shall provide notice of the availability of the then 
current electronic database, and any subsequent revisions thereof, by 
publication in the manner normally employed for the publication of 
informational tax, charge, or fee notices to taxpayers in that State.
    ``(c) User Held Harmless.--A home service provider using the data 
contained in the electronic database described in subsection (a) shall 
be held harmless from any tax, charge, or fee liability that otherwise 
would be due solely as a result of any error or omission in the 
electronic database provided by a State or designated database 
provider. The home service provider shall reflect changes made to the 
electronic database during a calendar quarter no later than 30 days 
after the end of that calendar quarter for each State that issues 
notice of the availability of an electronic database reflecting such 
changes under subsection (b).

``SEC. 805. PROCEDURE WHERE NO ELECTRONIC DATABASE PROVIDED.

    ``(a) In General.--If neither a State nor designated database 
provider provides an electronic database under section 804, a home 
service provider shall be held harmless from any tax, charge, or fee 
liability in that State that otherwise would be due solely as a result 
of an assignment of a street address to an incorrect taxing 
jurisdiction if, subject to section 806, the home service provider 
employs an enhanced zip code to assign each street address to a 
specific taxing jurisdiction for each level of taxing jurisdiction and 
exercises due diligence at each level of taxing jurisdiction to ensure 
that each such street address is assigned to the correct taxing 
jurisdiction. Where an enhanced zip code overlaps boundaries of taxing 
jurisdictions of the same level, the home service provider must 
designate one specific jurisdiction within such enhanced zip code for 
use in taxing the activity for that enhanced zip code for each level of 
taxing jurisdiction. Any enhanced zip code assignment changed 
in accordance with section 806 is deemed to be in compliance with this 
section. For purposes of this section, there is a rebuttable 
presumption that a home service provider has exercised due diligence if 
such home service provider demonstrates that it has--
            ``(1) expended reasonable resources to implement and 
        maintain an appropriately detailed electronic database of 
        street address assignments to taxing jurisdictions;
            ``(2) implemented and maintained reasonable internal 
        controls to promptly correct misassignments of street addresses 
        to taxing jurisdictions; and
            ``(3) used all reasonably obtainable and usable data 

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