Section 172.03. Police and fire protection fee.

 

(1)   Fee. Except as provided in sub. (2) , the fee shall be imposed on all communications service connections with an assigned telephone number, including a communications service provided using a voice over internet protocol connection.

(2)   Exemptions. The fee may not be imposed on the following communications service connections:

(a) Those purchased by offices and agencies of the federal government or a sovereign tribe.

(b) Those used as official company lines.

(c) Those sold to a communications provider that resells communications service connections and bills end-users for the communications services provided, except that the fee shall be applied by the communications provider that resells communications service connections when the connection is resold to an end-user.

History: EmR0919 : emerg. cr. eff. 9-11-09; CR 09-086 : cr. Register June 2010 No. 654 , eff. 7-1-10.