PSC 172.02(18) (18) “Voice over internet protocol service” means a service that is provided to customers with either a billing address or a place of primary use within the state, that does all of the following:

PSC 172.02(18)(a) (a) Enables real-time, two-way voice communications.

PSC 172.02(18)(b) (b) Employs a broadband connection from the user’s location.

PSC 172.02(18)(c) (c) Requires internet protocol-compatible customer premises equipment.

PSC 172.02(18)(d) (d) Permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.

PSC 172.02(19) (19) “Wireless voice service” means commercial mobile radio service, including the resale of commercial mobile radio service but excluding mobile satellite service, that meets all of the following:

PSC 172.02(19)(a) (a) The sale is sourced to Wisconsin, as determined under s. PSC 172.05 (2) (b).

PSC 172.02(19)(b) (b) Offers real-time, two-way switched voice service that is interconnected with the public switched network.

PSC 172.02 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10; correction in (9) made under s. 13.92 (4) (b) 7., Stats., Register June 2010 No. 654.

PSC 172.03 PSC 172.03 Police and fire protection fee.

PSC 172.03(1) (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.

PSC 172.03(2) (2) Exemptions. The fee may not be imposed on the following communications service connections:

PSC 172.03(2)(a) (a) Those purchased by offices and agencies of the federal government or a sovereign tribe.

PSC 172.03(2)(b) (b) Those used as official company lines.

PSC 172.03(2)(c) (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.

PSC 172.03 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.04 PSC 172.04 Registration. Every communications provider and retailer required to impose the fee shall register with the department, in the manner prescribed by the department, to report and remit the fees.

PSC 172.04 Note Note: Instructions on how to register may be found on the department’s website at http://www.revenue.wi.gov/faqs/ise/pfprofeea.html.

PSC 172.04 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.05 PSC 172.05 Assessment of fee.

PSC 172.05(1) (1) Subscription communications plan.

PSC 172.05(1)(a) (a) Application of fee. A communications provider shall apply a fee of $0.75 per month on each communications service connection established under a subscription telecommunications plan. The communications provider shall remit the fee to the department using the procedure specified in s. PSC 172.06.

PSC 172.05(1)(b) (b) Partial month of service. If a communications provider charges a subscriber for less than a full month of subscription communications plan service, the communications provider shall assess the fee in the same way that it assesses the countywide 911 charges under s. 256.35 (3), Stats. A provider that does not assess the 911 fees may assess a full fee if its billing system does not permit the fee to be prorated.

PSC 172.05(1)(c) (c) Multi-line service.

PSC 172.05(1)(c)1. 1. If a communications provider furnishes multiple communications service connections to a single subscriber account, the communications provider shall impose a fee according to the following schedule:

PSC 172.05(1)(c)1.a. a. For subscribers with 10 or fewer communications service connections, $0.75 per connection, per month.

PSC 172.05(1)(c)1.b. b. For subscribers with more than 10 communications service connections, $7.50 for the first 10 connections plus $0.075 per service connection in excess of 10, per month.

PSC 172.05(1)(c)2. 2.

PSC 172.05(1)(c)2.a. a. If a subscriber receives service from more than one communications provider, the communications providers serving the subscriber may not add together the communication service connections to determine the fee imposed on the subscriber. Each communications provider shall determine the fee to be imposed on a subscriber based upon the communication service connections the provider itself provides.