Nebraska Statutes 86-157. Pro rata billing of local tax
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Whenever any municipality or any other local governmental entity imposes upon a telecommunications company any tax or fee as described in section 86-704, such tax or fee shall, insofar as practicable, be billed pro rata to the telecommunications company‘s customers receiving telecommunications service within the territorial limits of such municipality or other local governmental entity.
Source
- Laws 1986, LB 835, § 10;
- R.S.1943, (1999), § 86-810;
- Laws 2002, LB 1105, § 56.
Terms Used In Nebraska Statutes 86-157
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- Telecommunications: means the transmission, between or among points specified by the subscriber, of information of the subscriber's choosing, without a change in the form or content of the information as sent or received. See Nebraska Statutes 86-117
- Telecommunications company: means any person, firm, partnership, limited liability company, corporation, association, or governmental entity offering telecommunications service in Nebraska intrastate commerce. See Nebraska Statutes 86-119
- Telecommunications service: means the offering of telecommunications for a fee. See Nebraska Statutes 86-121