District Of Columbia § 34-1803 - Assessments.
Full text of District Of Columbia D.C. Code § 34-1803 — Assessments., with citation guidance and answers to common questions.
§ 34-1803. Assessments.
34-1803There is imposed upon all local exchange carriers, including wireline and wireless carriers and interconnected Voice Over Internet Protocol (“VoIP”) service providers, as defined by 47 C.F.R. § 9.3, that connect users who dial or enter the digits 9-1-1 to the District’s public safety answering points, a monthly tax calculated on the basis of each individual telephone line sold or leased in the District as follows:
For wireline local exchange service:
$0.76 per exchange access line in the District of Columbia;
$0.62 per Centrex line in the District of Columbia; and
$0.62 per private branch exchange station in the District of Columbia;
For wireless telephone exchange service, $0.76 for each telephone number that has a District of Columbia billing address; and
For interconnected VoIP service, as defined by 47 C.F.R. § 9.3, $0.76 for each line, trunk, or path that can access to, connect with, or interface with 911 service based on primary place of use.
The PBX tax per station shall be converted into a per-trunk tax based on a ratio of 8 PBX stations to one PBX trunk.
Each local exchange carrier shall submit the tax imposed under subsection (a) of this section to the Mayor on a quarterly basis.
As part of the annual request for appropriations from the Fund, the Mayor shall provide a report to the Council addressing whether the tax imposed under this section should be adjusted.
Each local exchange carrier is authorized to state on the invoice to customers a separate line item stating the amount of tax levied pursuant to this section.
The provisions of this section do not apply to prepaid wireless telecommunications service, which shall be subject to the provisions of .
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 34-1803
What does D.C. Code § 34-1803 cover?
Section 34-1803 ("Assessments.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 34-1803?
A common citation format is "D.C. Code § 34-1803" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 34-1803 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.