SENATE BILL NO. 109

INTRODUCED BY ELLIS A

BY REQUEST OF THE DEPARTMENT OF REVENUE

A BILL FOR AN ACT ENTITLED: "AN ACT CHANGING THE DUE DATE FOR THE PAYMENT OF THE TELEPHONE COMPANY LICENSE TAX; AMENDING SECTIONS 15-53-102 AND 15-53-111, MCA; PROVIDING A CONTINGENT VOIDNESS PROVISION; AND PROVIDING EFFECTIVE DATES AND AN APPLICABILITY DATE."

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:

Section 1. Section 15-53-102, MCA, is amended to read:

"15-53-102. Statement required of telephone companies. (1) A person who is liable to tax under this chapter shall, within 30 days after the end of each quarter:

(a) file with the department a statement, in a form prescribed by the department , showing the taxable revenue of the person during the preceding quarter and containing other information that the department may require; and

(b) pay the tax owed for the preceding quarter.

(2) The department may grant a reasonable extension of time for filing the statement upon good cause shown."

Section 2. Section 15-53-111, MCA, is amended to read:

"15-53-111. Penalty and interest for delinquency -- waiver. (1) License taxes due under this chapter become delinquent if not paid within 30 days after the end of each calendar quarter. The department shall add to the amount of all delinquent telephone company license taxes a penalty of 10% of the amount of license taxes plus interest at the rate of 1% a month or fraction of a month, computed on the total amount of license taxes. Interest is computed from the date on which the license taxes were due to the date of payment.

(2) The 10% penalty may be waived by the department if reasonable cause for the failure or neglect to file the statement required by 15-53-102 or pay the tax due is provided to the department."

NEW SECTION. Section 3. Effective date -- applicability. (1) Except as provided in subsection (2), [this act] is effective July 1, 1999, and applies to telephone company license tax liabilities for calendar quarters beginning after June 30, 1999.

(2) [Section 1] is effective upon the occurrence of the contingency provided in [section 4(1)].

NEW SECTION. Section 4. Contingent voidness. (1) If Constitutional Initiative No. 75, enacting Article VIII, section 17, of the Montana constitution, is declared invalid, then [section 1] is effective on the date of the determination of invalidity.

(2) If [LC 766] is submitted to and is not approved by the electorate, then [this act] is void.

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