Effective 01 Jan 2019, see footnote
67.5125. Report to general assembly, when, contents. — By December 31, 2018, the department of revenue shall prepare and deliver a report to the general assembly on the amount of revenue collected by local governments for the previous three fiscal years from communications service providers, as such term is defined in section 67.5111; a direct-to-home satellite service, as defined in Public Law 104-104, Title VI, Section 602; and any video service provided through electronic commerce, as defined in Public Law 105-277, Title XI, as amended, Section 1105(3), from video fees, linear-foot fees, antenna fees, sales and use taxes, gross receipts taxes, business license fees, business license taxes, or any other taxes or fees assessed to such providers.
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(L. 2018 H.B. 1991)
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