Chapter PSC 172

POLICE AND FIRE PROTECTION FEE ON COMMUNICATIONS CONNECTIONS

PSC 172.01   General.

PSC 172.02   Definitions.

PSC 172.03   Police and fire protection fee.

PSC 172.04   Registration.

PSC 172.05   Assessment of fee.

PSC 172.06   Filing returns.

PSC 172.07   Uncollectible amounts, misidentified accounts, and returns.

PSC 172.08   Resale.

PSC 172.09   Sales and use tax exemption.

PSC 172.10   Audit.

PSC 172.11   Appeals.

PSC 172.12   Collection action authorized.

PSC 172.01 PSC 172.01 General.

PSC 172.01(1) (1) Purpose. The purpose of this chapter is to implement the police and fire protection fee required under s. 196.025 (6), Stats.

PSC 172.01(2) (2) Exception. Nothing in this chapter shall preclude the commission from giving special and individual consideration to exceptional or unusual circumstances and, upon investigation of the facts and circumstances involved, adopting requirements that may be other or different than those provided in this chapter.

PSC 172.01 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.02 PSC 172.02 Definitions. In this chapter: