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S 166 IS

To restrict any State from imposing a new discriminatory tax on cell phone services.

January 4, 2007

Mr. MCCAIN (for himself, Mr. DEMINT, Mr. SMITH, and Mr. SUNUNU) introduced the following bill; which was read twice and referred to the Committee on Finance

To restrict any State from imposing a new discriminatory tax on cell phone services.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Cell Phone Tax Moratorium Act of 2007'.

SEC. 2. MORATORIUM.

(a) In General- No State or political subdivision thereof shall impose a new discriminatory tax on or with respect to mobile services, mobile services providers, or mobile services property, during the 3-year period beginning on the date of enactment of this Act.

(b) Definitions- In this Act:

(1) MOBILE SERVICE- The term `mobile service' means commercial mobile radio service, as such term is defined in section 20.3 of title 47, Code of Federal Regulations, as in effect on the date of enactment of this Act, or any other service that is primarily intended for receipt on or use with a mobile telephone.

(2) MOBILE SERVICE PROVIDER- The term `mobile service provider' means any entity that markets, sells, or provides mobile services.

(3) MOBILE SERVICE PROPERTY- The term `mobile services property' means any equipment used in the transmission, reception, coordination, or switching of mobile services.

(4) NEW DISCRIMINATORY TAX-

(A) IN GENERAL- The term `new discriminatory tax' means any tax imposed by a State or political subdivision thereof that--

(i) is imposed on or with respect to--

(I) any mobile service and is not generally imposed, or is generally imposed at a lower rate, on or with respect to other services or on or with respect to transactions involving property or goods;

(II) any mobile service provider and is not generally imposed, or is generally imposed at a lower rate, on other persons that provide services other than mobile services; or

(III) any mobile service property and is not generally imposed, or is generally imposed at a lower rate, on or with respect to other commercial or industrial property that is devoted to a commercial or industrial use and subject to a property tax levy;

(ii) was not generally imposed and actually enforced prior to the date of enactment of this Act.

(B) RULE OF CONSTRUCTION- For purposes of subparagraph (A), all exemptions, deductions, credits, incentives, exclusions, and other similar factors shall be taken into account in determining whether a tax is a `new discriminatory tax'.

(5) TAX-

(A) IN GENERAL- The term `tax' means any charge imposed by any governmental entity for the purpose of generating revenues for governmental purposes, and is not a fee imposed for a specific privilege, service, or benefit conferred.

(B) EXCLUSION- The term `tax' does not include any fee or charge--

(i) used to preserve and advance Federal universal service or similar State programs authorized by section 254 of the Communications Act of 1934 (47 U.S.C. 254); or

(ii) specifically dedicated by a State or political subdivision thereof for the support of E-911 communications systems.

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