County enhanced 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State enhanced 911 excise tax—Amount.
Tax preferences—Expiration dates.
Collection of tax.
Payment and collection of taxes—Penalties for violations.
Use of proceeds.
Use of funds voluntarily remitted.
County imposition of tax—Ordinance—Department notice.
Administration by department—Extending reporting periods.
Administration and collection by department—County enhanced 911 excise tax account created.
County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.
Filing of tax returns—Credit or refund for bad debts.
Exemption—Activities immune from taxation under constitutions.
Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.