Subdivision 3. Sales and Use Tax on Telecommunications Service

As used in this Subdivision, the following terms shall have the following meaning:

The rates of the telecommunications tax are:

For customer bills to which the amendment made by the Mobile Telecommunications Sourcing Act applies, the tax imposed under Section 10-192.03 shall apply to mobile telecommunications services to the fullest extent authorized under Section 117(b) of the Mobile Telecommunications Sourcing Act.

Must pay a tax on the following services furnished to customers with a billing address or fixed service address in the county.

A tax imposed under Section 10-192.03 does not apply to:

The tax shall be itemized on each bill for telecommunications service in Prince George's County.

Each vendor providing telecommunications service in Prince George's County shall collect the tax on behalf of the County and remit the tax to the County.

Each vendor shall have the same rights against the user for the collection of this tax as for the collection of the telecommunications service bill.

To compensate for the cost of collecting and remitting the tax on telecommunications service in Prince George's County, each vendor may retain one-half of one percent (.5%) of the collections remitted to the County in accordance with Section 10-192.06.

Each vendor shall pay the tax and shall report upon such forms and set forth such information as the Director of Finance may prescribe. The report and payment of the tax shall be made on or before the fifteenth day of each month, covering the preceding calendar month.

Any vendor who fails or refuses to remit to the Director the taxes imposed under this Subdivision shall be liable for the taxes due.

Whenever a vendor fails or refuses to remit the taxes due or to make proper return to the Director of Finance, within the time and in the amount specified, the vendor shall be assessed the amount of taxes due, plus interest on the amount of tax due at the rate of one percent (1%) per month or fraction thereof and penalty on the amount of tax due at five percent (5%) per month or fraction thereof until paid, not to exceed a total of twenty-five percent (25%) of the amount of taxes due. The interest and penalty is collected as part of the tax.

Whenever any vendor stops doing business or otherwise disposes of the business, any tax payable to the County is immediately due and payable and the vendor must within ten (10) business days make a report and pay any tax due.

Every vendor shall keep all invoices and other pertinent records and documents as are necessary to determine the amount of taxes due or otherwise comply with the provisions of this Subdivision. Vendors shall maintain said records for a minimum of three (3) years after the close of the calendar year. Such records and other documents of vendors shall be open at all times during regular business hours for inspection or examination by the Director or other duly authorized representatives, agents, or employees of the County.

When any vendor fails to keep records or data from which the tax imposed under Section 10-192.03 may be accurately computed, the Director may make use of any reasonable alternative for determining the amount of tax due and owing based on the estimates of the amount of telecommunications service provided. Such determinations by the Director shall be presumed valid.

In addition to the powers granted to the Director in connection with the administration of the collection of the tax imposed under Section 10-192.03, the Director is hereby authorized and empowered: