Upcoming CT DRS webinar: Select to register for the upcoming Withholding Tax Overview Webinar on Wednesday, July 24, 2024, at 10:00 a.m.

SN 93(20)

Special Assessment Imposed on Providers of Communications Services to Meet Certain Anticipated Expenses of the Connecticut Siting Council for Calendar Quarters Beginning on or After July 1, 1994


PURPOSE: This Special Notice describes the special assessment imposed by 1993 Conn. Pub. Acts 361, §15 on communications service providers to meet the anticipated amount of Connecticut Siting Council administrative expenses that are attributable to facilities used for providing such services.


EFFECTIVE DATE: Effective upon issuance and applicable to communications service providers for calendar quarters beginning on or after July 1, 1994.


STATUTORY AUTHORITY: Conn. Gen. Stat. §16-50v(b)(2), as added by 1993 Conn. Pub. Acts 361, §15.


DEFINITIONS: For purposes of this Special Notice:

"Communications service provider assessment" means the assessment that is imposed under Conn. Gen. Stat. §16-50v(b)(2), as added by 1993 Conn. Pub. Acts 361, §15.

"Communications service providers" means those providers that are subject to the communications service provider assessment because, in the preceding calendar year, they came before the Connecticut Siting Council and had gross revenue in excess of $100,000 from the retail sale in Connecticut of communications services.

"Communications services" means services involving transmitting or receiving signals in the electromagnetic spectrum for a public or commercial purpose pursuant to a Federal Communications Commission license.

"Administrative expenses" mean the expenses of the Connecticut Siting Council that are attributable to facilities used for providing communications services, but do not include expenses of the Connecticut Siting Council under Conn. Gen. Stat. §16-50v(c), (d), (e), (g) or (h).


DETERMINATION OF ASSESSMENT: The Department will determine the quarterly assessment for communications service providers by (1) apportioning equally among all such providers the anticipated administrative expenses of the Connecticut Siting Council for the current fiscal year attributable to facilities that are used for providing communications services and (2) dividing such apportioned assessment by four. Such quarterly apportioned assessments are due on July 1, October 1, January 1, and April 1. The Department will send quarterly bills for such quarterly apportioned assessments to communications services providers.


EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.


EFFECT ON OTHER DOCUMENTS: None. 


SN 92(20)
Communications service provider assessment
Issued: 8/4/93