Form St-406 - 2014 Wireless 911 Charge Return (Page 3 of 3) in pdf

Definitions:

As used on form, the following definitions are provided under Code Section 23-47-10, and reads:

"CMRS Connection" means each mobile number assigned to a CMRS customer.

"Commercial Mobile Radio Service" (CMRS) means commercial mobile service under Sections 3(27)

and 332(d), Federal Telecommunications Act of 1996 (47 U.S.C. Section 151, et seq.), Federal

Communications Commission Rules, and the Omnibus Budget Reconciliation Act of 1993. The term

includes any wireless two-way communication device, including radio-telephone communications

used in cellular telephone service, personal communication service, or the functional and/or

competitive equivalent of a radio-telephone communications line used in cellular telephone service, a

personal communication service, or a network radio access line. The term does not include services

that do not provide access to 911 service, a communication channel suitable only for data

transmission, a wireless roaming service or other nonlocal radio access line service, or a private

telecommunications system.

"Prepaid wireless 911 charge" means the charge that a prepaid wireless seller is required to collect

from a prepaid wireless consumer pursuant to Section 23-47-68.

"Prepaid wireless retail transaction" means the purchase of prepaid wireless telecommunications

service from a prepaid wireless seller for any purpose other than resale.

"Prepaid wireless seller" means a person or entity that sells prepaid wireless telecommunications

service to another person or entity for any purpose other than resale.

PENALTY AND INTEREST

Failure to File a Return: Five percent (.05) of the amount of tax due (from line 3 and/or 8 of the

return) for each month or fraction of a month of delinquency, not to exceed twenty-five percent (.25) of

the amount of tax due.

Failure to Pay Tax Due: The penalty is one-half of one percent (.005) of the amount of tax due (the

total of line 3 and/or 8 of the return) for each month or fraction of a month of delinquency, not to

exceed a total of twenty-five percent (.25) of the amount of tax due. The penalty for failure to file and

pay must be combined and entered as a total on Line 4 and/or Line 9.

Interest: Interest is assessed in accordance with Section 6621 and 6622 of the Internal Revenue

Code. Rates are based on the prime rate, subject to change quarterly and are compounded daily.

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Form St-406 - 2014 Wireless 911 Charge Return Page 3