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 172.01PSC 172.01General.
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 HistoryHistory: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.
PSC 172.02PSC 172.02Definitions. In this chapter:
PSC 172.02(1)(1)“Basic local voice service” means the provision to residential or business customers of an access facility, whether by wire, cable, fiber optics or radio, and essential usage within a local calling area for the transmission of high-quality 2-way interactive switched voice communication.
PSC 172.02(2)(2)“Commercial mobile radio service” has the meaning given in 47 USC 332 (d).
PSC 172.02(3)(3)“Commission” means the public service commission.
PSC 172.02(4)(4)“Communications provider” means a person that provides communications service.
PSC 172.02(5)(5)“Communications service” means any of the following:
PSC 172.02(5)(a)(a) Retail basic local voice service.
PSC 172.02(5)(b)(b) Retail wireless voice service.
PSC 172.02(5)(c)(c) Retail voice over internet protocol service.
PSC 172.02(6)(6)“Communications service connection” means a link with a communications network that provides a person the ability to access that network for voice communications.
PSC 172.02(7)(7)“Customer” means a person that purchases a communications service connection. “Customer” includes pay telephone providers, but excludes communications providers that resell communications service.
PSC 172.02(8)(8)“Department” means the department of revenue.
PSC 172.02(9)(9)“Fee” means the police and fire protection fee imposed under s. 196.025 (6), Stats.
PSC 172.02(10)(10)“Official company lines” means communications service connections that are reserved for a communications provider’s internal administrative use.