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