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Telephone Tax

Section 52-15(a) of the Montgomery County Code, as amended, requires, "A person who owns a telephone line for the reception, transmission or communication of messages by telephone, or leases, licenses, or sells telephonic communication in the County to pay a tax on services furnished to customers with a billing address or fixed service address in the County". This includes any phone line with a connection to the local telephone exchange through a unique telephone number. A Telephone Tax Application form must be submitted to establish a telephone tax account. The rates are as follows:.
  • Centrex Access and Trunk Lines $0.20
  • Other Access and Trunk Lines $2.00
  • Voice Over Internet Protocol (VOIP) $2.00
  • Cellular Telephone Lines $3.50
  • Prepaid Wireless Lines $3.50
  • Personal Communication Lines $3.50
  • Other Commercial Mobile Radio Lines as
  • Defined by the Federal Communications
  • Commission (FCC) $3.50
Find more information from the following link(s):
To speak with a Customer Service Representative, please call 311 during business hours.