F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1

Full text
9. For every month during which a provider referred to in the second paragraph of section 1 reserves, at any time, one of its telephone services for its own use, the provider is deemed, for the purposes of section 8, to have provided the service at that time, received a sum for that service and collected the tax for that service.
O.C. 773-2009, s. 9.