SC Universal Service Charge Federal Tax (SC USF) – Effective 12-1-10 - 3.1432%, 3.2373% 12-1-09 to 11/30/10 Percentage assessment calculated annually by October 1 by ORS (Office of Regulatory Staff), but may be adjusted anytime by ORS for necessary mid-year fund corrections. Applies to all regulated intrastate and interstate telecommunications revenues billed (including the FUSC) COCOTS exempt as FCC499 filers Lifeline customers are exempt (local service only) Does not apply to other state surcharges (DPR, E911) or to nonregulated revenues (ex: IWM). Does not apply to wireless billing or to cable TV billing As of 2-18-09, SC USF surcharge assessment is 3.5707%
Dual Party Relay (DPR) - Assessed on a per access line basis to all telephone service, similarly to the SLC charge. Administered by ORS and rate adjusted as needed to fund the requirements of the hearing impaired program. Current rate of $.15 per residential or business access line.
Emergency 911 - Assessed on a per access line basis to all telephone service by individual counties for supporting the cost of providing E911 service. Each county determines the rate, current rates are: Kershaw County: $.60 per res or bus line Florence County: $.60 per res or bus line; Sumter County: $.60 per res or bus line; Clarendon County: $1.00 per res or bus line Lee County: $1.00 per res or bus line Georgetown County: $1.00 per res or bus line Williamsburg County: $1.00 per res or bus line Wireless billed on a composite statewide rate
Subscriber Line Charge (SLC) - Tariffed by NECA and applies to all telephone lines billed by ETCs (eligible telecommunications carri-ers) who participate in the federal universal service fund carrier common line pool. Assessed, on a per line basis, to all residential and business lines according to NECA rules Maximum of five multiline business SLCs applied to PRI ISDN service. Only one SLC applies to BRI ISDN even though there may be two voice channels The multiline business SLC applies where the business subscriber has more than one business line within the state, whether billed on one bill or separately. The residential SLC applies to all residential lines regardless of count billed to one subscriber.
Municipality Tax - Assessed on all retail revenue billed to subscribers located within the in-corporated city/town limits and remitted to the state municipal association for distribution to the individual municipalities Currently, the rate of 1% is assessed to the billing of subscribers with tax district codes indicating a municipality. Not assessed to those with a county tax district
FET (Federal Excise Tax) - The 3% FET now only applies to the definable local call portion of local service. Toll calls billed on time and distance are exempt Bundled plans that include both local and long distance are exempt. Wireless, due to its bundled nature, is exempt.
SC Tax - The current state tax applied by FTC to billed services consist of two parts: (1) state portion of the tax, and (2) any additional county assess-ment. Currently, the state portion of the tax is 6%. SC Tax applies to all retail revenue billed within the state and to the SC USF surcharge (but no other surcharges). Each county within our service area also applies an additional tax to the state portion: All subscribers with tax district codes indicating Clarendon, Lee, Florence or Darlington County are assessed 2%. Charleston is 1.5% All other subscribers are assessed 1%. 10/1/2007
*Actual percentages may vary