As used in this Subdivision, the following terms shall have the following meaning: Director shall mean the Director of Finance or the Director's designee. Line means a connection to the local telephone exchange through a unique telephone number. Mobile Telecommunications Sourcing Act means the Federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126. User shall mean any person who purchases or acquires for use telecommunications service subject to the tax imposed under this Subdivision. Vendor shall mean any person who owns a telephone line for the reception, transmission or communication of message by telephone, or leases, licenses, or sells telephonic communication in the county. Centrex access lines including centrex local exchange access lines or trunk lines. Access or trunk lines including each residence, business or PBX local exchange access lines or trunk lines. Voice over internet protocol (VOIP) service. Wireless telephone lines. Wireless Telephone means any equipment or instrument that transmits: Cellular telephone service; Prepaid wireless line service; Personal communication service; or Any other commercial mobile radio service as defined by the Federal Communications Commission (FCC).

The rates of the telecommunications tax are: $3.50 a month on each residence, business or PBX local exchange access line or trunk; $3.50 a month on each wireless telephone line; and $3.50 a month on each centrex local exchange access line or trunk line. $3.50 applied one time upon the purchase of a prepaid wireless line service.

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: Telecommunications services provided to a person to whom a sale of tangible personal property or a taxable service is exempt under Section 11-204 or Section 11-220 of the Tax-General Article; or A prepaid telephone calling arrangement that is a taxable service under Title 11 of the Tax-General Article. Telephone lifeline service provided under § 8-201 of the Public Utilities Article.

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.

Except as provided in Section 10-192.06(d) and Section 10-192.06(e), proceeds of the tax imposed under Section 10-193.03 shall be used as follows: 90% for operating expenditures of the Prince George's County school system. The remainder for cash payments for capital expenditures for school renovations projects approved by the Prince George's County Board of Education and Prince George's County or payment of debt service on bonds issued by the governing body of Prince George's County for school renovation projects approved by the Prince Georges County Board of Education and Prince George's County. The proceeds provided under Section 10-192.03 for operating expenditures of the Prince George's County school system may be used to meet the County's funding requirements under § 5-235(a) of the Education Article.

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.

a) In addition to the interest and penalty prescribed in Section 10-192.06(h), any vendor willfully failing to remit to the Director the taxes actually collected under this Subdivision, shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of the Code.

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: To make, adopt, and amend such rules and regulations as the Director may deem necessary or proper to fully provide for the collection of the tax imposed under Section 10-192.03 and to fully implement exemptions from such tax; To audit the records of any vendor to assure compliance with the provisions of this Subdivision; To compromise disputed claims in connection with the tax imposed under Section 10-192.03; To delegate any of the Director's powers, duties, and functions in connection with the administration of the collection of the tax imposed under Subdivision as deemed necessary; and To extend for good cause shown, the time required of vendors for filing any return required to be filed under this Subdivision, for such period of time as the Director may deem reasonable.