Moratorium

(a)

In general

No State or local jurisdiction shall impose a new discriminatory tax on or with respect to mobile services, mobile service providers, or mobile service property, during the 5-year period beginning on the date of enactment of this Act. (b)

Definitions

In this Act: (1)

Mobile service

The term mobile service means commercial mobile radio service, as such term is defined in section 20.3 of title 47, Code of Federal Regulations, as in effect on the date of enactment of this Act, or any other service that is primarily intended for receipt on, transmission from, or use with a mobile telephone, including but not limited to the receipt of a digital good. (2)

Mobile service property

The term mobile service property means all property used by a mobile service provider in connection with its business of providing mobile services, whether real, personal, tangible, or intangible and includes, but is not limited to goodwill, licenses, customer lists, and other similar intangible property associated with such business. (3)

Mobile service provider

The term mobile service provider means any entity that sells or provides mobile services, but only to the extent that such entity sells or provides mobile services. (4)

New discriminatory tax

The term new discriminatory tax means any tax imposed by a State or local jurisdiction that— (A)is imposed on or with respect to, or is measured by the charges, receipts, or revenues from or value of— (i)any mobile service and is not generally imposed, or is generally imposed at a lower rate, on or with respect to, or measured by the charges, receipts or revenues from, other services or transactions involving tangible personal property; (ii)any mobile service provider and is not generally imposed, or is generally imposed at a lower rate, on other persons that are engaged in businesses other than the provision of mobile services; or (iii)any mobile service property and is not generally imposed, or is generally imposed at a lower rate, on or with respect to, or measured by the value of, other property that is devoted to a commercial or industrial use and subject to a property tax levy, except public utility property owned by a public utility subject to rate of return regulation by a State or Federal regulatory authority; and (B)was not generally imposed and actually enforced on mobile services, mobile service providers, or mobile service property prior to the date of enactment of this Act. (5)

State or local jurisdiction

The term State or local jurisdiction means any of the several States, the District of Columbia, any territory or possession of the United States, a political subdivision of any State, territory, or possession, or any governmental entity or person acting on behalf of such State, territory, possession, or subdivision and with the authority to assess, impose, levy, or collect taxes or fees. (6)

Tax

(A)

In general

The term tax means any charge imposed by any governmental entity for the purpose of generating revenues for governmental purposes, and is not a fee imposed on an individual entity or class of entities for a specific privilege, service, or benefit conferred exclusively on such entity or class of entities. (B)

Exclusion

The term tax does not include any fee or charge— (i)used to preserve and advance Federal universal service or similar State programs authorized by section 254 of the Communications Act of 1934 (47 U.S.C. 254); or (ii)specifically dedicated by a State or local jurisdiction for the support of E–911 communications systems. (c)

Rules of construction

(1)

Determination

For purposes of subsection (b)(4), all taxes, tax rates, exemptions, deductions, credits, incentives, exclusions, and other similar factors shall be taken into account in determining whether a tax is a new discriminatory tax. (2)

Application of principles

Except as otherwise provided in this Act, in determining whether a tax on mobile service property is a new discriminatory tax for purposes of subsection (b)(4)(A)(iii), principles similar to those set forth in section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 (49 U.S.C. 11501) shall apply. (3)

Exclusions

Notwithstanding any other provision of this Act— (A)the term generally imposed as used in subsection (b)(4) shall not apply to any tax imposed only on— (i)specific services; (ii)specific industries or business segments; or (iii)specific types of property; and (B)the term new discriminatory tax shall not include a new tax or the modification of an existing tax that— (i)replaces one or more taxes that had been imposed on mobile services, mobile service providers, or mobile service property; and (ii)is designed so that, based on information available at the time of the enactment of such new tax or such modification, the amount of tax revenues generated thereby with respect to such mobile services, mobile service providers, or mobile service property is reasonably expected to not exceed the amount of tax revenues that would have been generated by the respective replaced tax or taxes with respect to such mobile services, mobile service providers, or mobile service property.