(a) The public service company franchise tax with respect to gross receipts from telecommunications service shall be added to and disclosed as an element of the public service company’s charge to the customer for the service.
(b) A public service company may surcharge its customers for the public service company franchise tax imposed under § 8-402.1 of this subtitle.
Structure Maryland Statutes
Subtitle 4 - Public Service Company Franchise Tax
Section 8-402 - Imposition of Tax
Section 8-402.1 - Imposition of Delivery Tax
Section 8-404 - Returns and Declarations
Section 8-406 - Credits Generally
Section 8-407 - Telephone Lifeline Service Charges
Section 8-408 - Administration by Department
Section 8-409 - Tax as Customer Charge
Section 8-412 - Credit for Neighborhood and Community Assistance
Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities
Section 8-415 - Credit for Employer-Provided Long-Term Care Insurance
Section 8-417 - Credits Against the Public Service Franchise Tax