District of Columbia § 34-2007 Taxation of local exchange providers.

District of Columbia Statutes

§ 34-2007 — Taxation of local exchange providers.

District of Columbia § 34-2007

Title 34Public Utilities.

Ch. 20Telecommunications Competition.

This text of District of Columbia § 34-2007 (Taxation of local exchange providers.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 34-2007 (2026).

Text

Notwithstanding any other provisions of law, each local exchange carrier in the District of Columbia shall be subject to the same District of Columbia taxes and fees and shall be entitled to the same tax exemptions, including, but not limited to, personal property taxes. For purposes of District of Columbia taxation only, a local exchange carrier shall include a telephone company that sells public utility services. For the taxation purposes of this chapter, the term “public utility services” shall include all local telecommunications services sold for a fee directly to the public irrespective of the technology used to provide the services, including, but not limited to, local commercial mobile services.

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Notwithstanding any other provisions of law, each local exchange carrier in the District of Columbia shall be subject to the same District of Columbia taxes and fees and shall be entitled to the same tax exemptions, including, but not limited to, personal property taxes. For purposes of District of Columbia taxation only, a local exchange carrier shall include a telephone company that sells public utility services. For the taxation purposes of this chapter, the term “public utility services” shall include all local telecommunications services sold for a fee directly to the public irrespective of the technology used to provide the services, including, but not limited to, local commercial mobile services.