SENATE BILL NO. 110

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 FROM 60 DAYS FOLLOWING THE END OF THE QUARTER TO 30 DAYS FOLLOWING THE END OF THE QUARTER; SUBMITTING THE CHANGE IN THE DATE FOR PAYMENT OF THE TAX TO THE QUALIFIED ELECTORS OF MONTANA; AMENDING SECTION 15-53-102, MCA; PROVIDING A CONTINGENT VOIDNESS PROVISION; AND PROVIDING AN EFFECTIVE DATE 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."

NEW SECTION. Section 2. Submission to electorate. This act shall be submitted to the qualified electors of Montana at the tax election to be held in 1999 by printing on the ballot the full title of this act and the following:

SHALL THE DUE DATE FOR THE PAYMENT OF THE TELEPHONE COMPANY LICENSE TAX BE ACCELERATED IN THE FOLLOWING MANNER?

[]	FOR changing the due date for payment of the telephone license tax from 60 days following the end of the calendar quarter to 30 days.

[]	AGAINST changing the due date for payment of the telephone license tax from 60 days following the end of the calendar quarter to 30 days.

NEW SECTION. Section 3. Contingent voidness. (1) If Constitutional Initiative No. 75, enacting Article VIII, section 17, of the Montana constitution, is declared invalid, then this act is void.

(2) If LC 158 is not passed and approved, then this act is void.

NEW SECTION. Section 4. Effective date -- applicability. If approved by the electorate, this act is effective July 1, 1999, and applies to telephone company license tax liabilities for calendar quarters beginning after June 30, 1999.

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