Tennessee § 65-4-303 - Fee measured by gross receipts from intrastate operations — Rates.

Full text of Tennessee Tennessee Code Annotated § 65-4-303 — Fee measured by gross receipts from intrastate operations — Rates., with citation guidance and answers to common questions.

§ 65-4-303. Fee measured by gross receipts from intrastate operations — Rates.

The amount of the fee provided for in this section shall be measured by the amount of the gross receipts from intrastate operations of each public utility in excess of five thousand dollars ($5,000). Except as provided in subdivision (b)(2), “gross receipts from intrastate operations”: Means total revenues, before any deductions, which are recognized by the commission as utility revenue for the purpose of setting intrastate rates under chapter 5 of this title; and Does not include any revenues from directory operations; provided, that the exclusion of these revenues from directory operations shall not affect the power of the commission to include or exclude these revenues in setting intrastate rates. For companies that elect market regulation pursuant to § 65-5-109(m), “gross receipts from intrastate operations” means the total revenue derived from the provision of intrastate services to non-affiliated telecommunications carriers, including specifically revenue from interconnection, collocation, billing and collection, inter-carrier compensation, services sold for resale and carrier access; provided, that revenue derived from the provision of retail services and products to consumers that are not telecommunications carriers is excluded. The fee fixed and assessed against and to be paid by each public utility shall be due and payable on or before April 1, 2014, and each April 1 thereafter, and shall be based on the previous calendar year's gross receipts from intrastate operations. The fee shall be four dollars and twenty-five cents ($4.25) per one thousand dollars ($1,000) of such gross receipts over five thousand dollars ($5,000), except as set forth in subdivision (c)(2) for companies that provide telecommunications services. Notwithstanding the calculations in subdivision (c)(1), the minimum inspection fee for companies that elect market regulation pursuant to § 65-5-109(m) shall be forty-nine percent (49%) of the inspection fee that was due by such company on April 1, 2012. Such companies shall file with their fee payments a calculation of both the fee as calculated under subdivision (c)(1) and the alternative minimum calculation established in this subdivision (c)(2)(A). Notwithstanding the calculation in subdivision (c)(1), the maximum inspection fee for a company providing telecommunications services that does not elect to enter market regulation shall be the inspection fee that was due by such company on April 1, 2012. In no event, however, shall the minimum inspection fee for any telecommunications service company be less than one hundred dollars ($100). The fee shall be due and payable on or before April 1, 2014, and each April 1 thereafter. The fee provided for in this section may be recovered by a public utility operating under rate of return regulation through either a rate case proceeding pursuant to § 65-5-103 or a separate recovery mechanism to be determined by the commission. Nothing in this section shall alter the manner in which public utilities that operate under price regulation or market regulation, pursuant to § 65-5-109, may set rates. Nothing in this section shall alter the limitations on the jurisdiction of the commission over market-regulated companies in § 65-5-109. A public utility may recoup its inspection fees by including a line item on its subscribers' bills. Acts 1921, ch. 107, § 2; Shan. Supp., § 3059a101; Code 1932, § 5461; Acts 1935, ch. 139, § 1; C. Supp. 1950, § 5461; T.C.A. (orig. ed.), § 65-427; Acts 1986, ch. 862, § 5; 1987, ch. 53, § 1; 1993, ch. 461, § 1; 1995, ch. 305, § 20; 2009, ch. 531, § 54; 2013, ch. 245, § 4; 2017, ch. 94, § 51. Compiler's Notes. For the Preamble to the act concerning the operation and funding of state government and to fund the state budget for the fiscal years beginning on July 1, 2008, and July 1, 2009, please refer to Acts 2009, ch. 531. Amendments. The 2017 amendment substituted “the commission” for “the authority” in (b)(1)(A), in (b)(1)(B) and twice in (e). Effective Dates. Acts 2017, ch. 94, § 83. April 4, 2017.

Source: official Tennessee text · Last verified 2026-08-27

Frequently Asked Questions About Tennessee § 65-4-303

What does Tennessee Code Annotated § 65-4-303 cover?

Section 65-4-303 ("Fee measured by gross receipts from intrastate operations — Rates.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. 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 Tennessee § 65-4-303?

A common citation format is "Tennessee Code Annotated § 65-4-303" (Tennessee). 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 Tennessee law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.

How does Tennessee § 65-4-303 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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