A. Each wireless carrier shall collect the fee imposed by this chapter from its billed subscribers each month, and remit the fee to the department not later than the last day of the month following the month the fee is collected. The fees shall be accompanied by a remittance return which shall be in a form prescribed by the comptroller.
B. Wireless carriers shall state the fee as a separate item on each subscriber's bill.
C. If a wireless carrier fails to collect the fee imposed by this chapter from a subscriber, then the subscriber shall file a return and pay the fee directly to the department on or before the date required by subsection 7-50-030 A.
D. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
(Added Coun. J. 11-7-96, p. 32073, § 1.2; Amend Coun. J. 11-13-96, p. 34040, § 1.2; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 5)