Taxes, Surcharges and Fees
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9-1-1 Service / Emergency Service Charge: This fee recovers Windstream's costs associated with construction, maintenance and upgrades of 911 services and related facilities. This fee also recovers the costs of local government providing 911 services in states that have enacted a 911 surcharge, in which case the amount of the fee is set in accordance with state law.
Access Charge per FCC Order / CLEC Network Access / Interstate Subscriber Line Charge: This charge, also known as the Federal Subscriber Line Charge (SLC), is an FCC-approved fee that enables local telephone companies to recover a portion of the costs of connecting customers' homes or businesses to the telephone network, so those customers may receive and/or initiate interstate calls.
Access Recovery Charge: The FCC permits local telephone companies to assess this charge to recover a portion of the costs incurred in the provision and maintenance of telephone service to connect customer’s homes and businesses to the telephone network.
Business and Occupation Tax: A tax imposed on a company for the privilege of doing business in the taxing jurisdiction.
City Tax: A city tax levied on all wireline customers. The tax usually applies only to local monthly service charges and can be a sales tax, a franchise fee tax, or both. The application of this tax may vary by city.
County Tax: A county tax levied on all wireline customers. The tax usually applies only to local monthly service charges and usually takes the form of a sales tax. The application of this tax may vary by county.
Data Service Recovery Charge: For DSL customers, this charge offsets the costs associated with flowing high speed data across the various networks and backbone carriers both nationally and internationally.
Deregulated Administration Fee: The Deregulated Administration Fee recovers costs associated with the administration of providing many products and services, such as maintenance and entertainment offerings. This fee is not a tax or charge required by the government.
End User Access Fee: A charge assessed to all end users to compensate for carrier charges, including costs associated with originating calls, leasing lines, and other basic expenses incurred in providing service. This charge is not mandated by any government authority.
Energy Recovery Charge: A charge to compensate the company for rapid increases in energy expenses, fuel expenses associated with network maintenance, and higher related wholesale costs.
Federal Tax / Federal Excise Tax: A federal excise tax paid to the Federal Government, which is applied to all wireline customers.
Federal USF Fee: The Federal Universal Service Fund (USF) was established by the FCC to ensure that telecommunications services are affordable for customers with low incomes and customers living in rural areas where the cost of providing service is high. The fund also provides discounted telecommunications services to schools, libraries and rural healthcare providers. Through this fee, Windstream recovers the cost of its mandated contribution to the FUSF as permitted by the FCC.
Franchise Tax: A tax levied on a telecommunications carrier for a franchise to provide services in a particular area.
Franchise / Right-of-Way Fee: Governmental entities may charge Windstream to use the public rights-of-way to provide service to our customers. This fee collects Windstream’s costs associated with those charges.
Gross Receipts Tax / Surcharge: This charge recovers for a tax that is imposed either on Windstream or on customers directly by various states for the provision of communications services. In the case of gross receipts surcharges, they are not government mandated charges.
Intrastate Toll Tax / Equalization Surcharge: A usage-based tax levied by some individual states on long distance calls made in the state.
Interstate Service Fee: The Interstate Service Fee helps recover costs associated with providing interstate long distance including, for example, interstate and international connection charges. This fee is not a tax or charge required by the government.
In-State Connection Fee: This fee is intended to help recover the increased cost of providing in-state long distance service. The fee is assessed on an account basis for customers using Windstream Iowa Communications long distance services.
License Tax: A tax for the privilege of soliciting and conducting business in a jurisdiction.
Municipal Right of Way Use Fee / Local Surcharge: A fee levied by the local municipality to compensate it for local phone lines crossing public rights-of-way.
Network Compensation Charge / Network UNE-L Fee: A fee charged by the Company for costs associated with building and maintaining a local network, connecting customers to the network, and updating related company systems. This charge is not mandated by any governmental authority.
New York Franchise 184 and 184 Usage: Two taxes levied on local phone carriers operating in New York whose primary business is providing local service.
NY MCTD 184a Usage Tax: A tax levied on local toll usage for the NY Metropolitan Commuter Transportation District.
NY MCTD 186c Tax: A tax levied on telecommunications services for the NY Metropolitan Commuter Transportation District.
Paperbill fee: This charge applies to business accounts in certain states for those customers who choose to continue to receive a paper bill. Fee is designed to recover the cost of producing a paper bill. In lieu of a paper invoice, customers may elect to receive an electronic invoice at no charge.
Poison Control Fund: A fee imposed by the state for the purpose of establishing and maintaining a poison control system.
Primary Carrier Fee / Carrier Line Charge / End User Common Line Charge (EUCL) / Subscriber Line Charge: A charge for providing local connectivity between the customer's premises and the telecommunications equipment used to complete calls.
PUC Fee: A fee to recover the company's mandatory contribution to certain state regulatory bodies.
Regulatory Assessment Surcharge: As a telecommunications company, Windstream must make various payments to local, state, and federal departments and agencies, including, but not limited to, administration fees, inspection and supervision fees, and general public utility commission assessments. Regulatory Assessment Surcharge (RAS) is designed to help Windstream recover the cost of these payments. Windstream assesses RAS on end‐user customers based on the individual customer’s respective interstate and international services invoiced.
State Maintenance Fee / Municipal or State Tax or Surcharge / Interstate Tax or Surcharge / Statutory or Carrier Gross Receipts Tax / Utility Users Tax or Surcharge / Communication Services Tax / District Tax / Sales Service Tax: The names and amounts of these fees vary greatly and depend upon your location. Each state, county and municipality has special taxes that every telecommunication provider is required to collect on their behalf.
State Tax: A state tax levied on all wireline customers. The tax usually applies only to local monthly service charges and usually takes the form of a sales tax. The application of this tax may vary by state.
State USF Fee: Some states have implemented a State Universal Service Fund (SUSF) similar to the federal USF. In those states, telecommunications companies must contribute a percentage of billed revenue to the SUSF. The states, in turn, allow telecommunications companies to recover their mandatory contribution to SUSF from their customers.
Telecom Relay Surcharge: The Americans with Disabilities Act requires all companies offering voice service to provide access to a Telecommunications Relay Service (TRS) and to contribute to a shared fund to support this service. This service enables an individual who is hearing or speech impaired to communicate with others through access to a Teletypewriter (TTY) and / or Telecommunications Device for the Deaf (TDD).
Telecommunications Infrastructure Fund: A charge to recover the Company's contributions to a taxing jurisdiction for the specific purpose of supporting telecommunications equipment like switches and networks.
Telecommunications Infrastructure Maintenance Fee: A charge to recover the Company's contributions to a taxing jurisdiction for the specific purpose of supporting telecommunications equipment like switches and networks.
Transit Tax: A tax to support mass transit systems or projects in the service area.
Universal Service Fund Surcharge / Federal Universal Fund / USF Interstate Services / Universal Lifeline Telephone Service Charge / Louisiana Universal Service Fund / School and Library Fund / CA High Cost Fund A / CA High Cost Fund B / CA Teleconnect Fund / Telecommunications Assistance Service Fund / Telecommunications Education Assistance Fund: A charge to recover the company's contribution to Federal and State Universal Service Funds, which provide for affordable telecommunications services for rural regions, low income residential customers, and schools and libraries.
Wholesale Carrier Charge: A fee charged by the Company to recover wholesale costs. This charge is not mandated by any governmental authority.