H.R.1521 - Cell Tax Fairness Act of 2009
To restrict any State or local jurisdiction from imposing a new discriminatory tax on cell phone services, providers, or property.
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Ms. ZOE LOFGREN of California (for herself, Mr. FRANKS of Arizona, Mr. COHEN, Mr. SMITH of Texas, Mrs. BONO MACK, Mr. SENSENBRENNER, Ms. ESHOO, Mr. COBLE, Ms. JACKSON-LEE of Texas, Mr. WEXLER, Mr. JORDAN of Ohio, Mr. GUTIERREZ, Mr. ISSA, Mr. GONZALEZ, Mr. CARDOZA, Mr. FORBES, Mr. COSTA, Mr. WITTMAN, Mr. BACA, Mr. RADANOVICH, Mr. GENE GREEN of Texas, and Mr. BERRY) introduced the following bill; which was referred to the Committee on the JudiciaryCommentsClose CommentsPermalink
SECTION 1. SHORT TITLE.
SEC. 2. MORATORIUM.
(a) In General- No State or local jurisdiction shall impose a new discriminatory tax on or with respect to mobile services, mobile service providers, or mobile service property, during the 5-year period beginning on the date of enactment of this Act.CommentsClose CommentsPermalink
(1) MOBILE SERVICE- The term ‘mobile service’ means commercial mobile radio service, as such term is defined in section 20.3 of title 47, Code of Federal Regulations, as in effect on the date of enactment of this Act, or any other service that is primarily intended for receipt on, transmission from, or use with a mobile telephone, including but not limited to the receipt of a digital good.CommentsClose CommentsPermalink
(2) MOBILE SERVICE PROPERTY- The term ‘mobile service property’ means all property used by a mobile service provider in connection with its business of providing mobile services, whether real, personal, tangible, or intangible and includes, but is not limited to goodwill, licenses, customer lists, and other similar intangible property associated with such business.CommentsClose CommentsPermalink
(3) MOBILE SERVICE PROVIDER- The term ‘mobile service provider’ means any entity that sells or provides mobile services, but only to the extent that such entity sells or provides mobile services.CommentsClose CommentsPermalink
(i) any mobile service and is not generally imposed, or is generally imposed at a lower rate, on or with respect to, or measured by the charges, receipts or revenues from, other services or transactions involving tangible personal property;CommentsClose CommentsPermalink
(ii) any mobile service provider and is not generally imposed, or is generally imposed at a lower rate, on other persons that are engaged in businesses other than the provision of mobile services; orCommentsClose CommentsPermalink
(iii) any mobile service property and is not generally imposed, or is generally imposed at a lower rate, on or with respect to, or measured by the value of, other property that is devoted to a commercial or industrial use and subject to a property tax levy, except public utility property owned by a public utility subject to rate of return regulation by a State or Federal regulatory authority; andCommentsClose CommentsPermalink
(5) STATE OR LOCAL JURISDICTION- The term ‘State or local jurisdiction’ means any of the several States, the District of Columbia, any territory or possession of the United States, a political subdivision of any State, territory, or possession, or any governmental entity or person acting on behalf of such State, territory, possession, or subdivision and with the authority to assess, impose, levy, or collect taxes or fees.CommentsClose CommentsPermalink
(A) IN GENERAL- The term ‘tax’ means any charge imposed by any governmental entity for the purpose of generating revenues for governmental purposes, and is not a fee imposed on an individual entity or class of entities for a specific privilege, service, or benefit conferred exclusively on such entity or class of entities.CommentsClose CommentsPermalink
(1) DETERMINATION- For purposes of subsection (b)(4), all taxes, tax rates, exemptions, deductions, credits, incentives, exclusions, and other similar factors shall be taken into account in determining whether a tax is a new discriminatory tax.CommentsClose CommentsPermalink
(2) APPLICATION OF PRINCIPLES- Except as otherwise provided in this Act, in determining whether a tax on mobile service property is a new discriminatory tax for purposes of subsection (b)(4)(A)(iii), principles similar to those set forth in section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (
(ii) is designed so that, based on information available at the time of the enactment of such new tax or such modification, the amount of tax revenues generated thereby with respect to such mobile services, mobile service providers, or mobile service property is reasonably expected to not exceed the amount of tax revenues that would have been generated by the respective replaced tax or taxes with respect to such mobile services, mobile service providers, or mobile service property.CommentsClose CommentsPermalink
SEC. 3. ENFORCEMENT.
(a) Burden of Proof- The burden of proof in any proceeding brought under this Act shall be upon the party seeking relief and shall be by a preponderance of the evidence on all issues of fact.CommentsClose CommentsPermalink
(b) Relief- In granting relief against a tax which is discriminatory or excessive under this Act with respect to tax rate or amount only, the court shall prevent, restrain, or terminate the imposition, levy, or collection of no more than the discriminatory or excessive portion of the tax as determined by the court.CommentsClose CommentsPermalink