This office lease form includes the terms and conditions of a license agreement for telecommunications business use. The license agreement grants the use of antenna and electronic equipment and describes the terms, uses and operations of such. This agreement merely grants a license and does not constitute a partnership, employment agreement, tenancy, joint venture, or any other relationship between the parties.
North Carolina Telecommunications License Agreement
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The Telephone section represents the public in matters brought before the Utilities Commission involving regulated telecommunications providers. These providers offer local, long distance, and payphone services and are subject to the varying degrees of regulatory oversight by the Utilities Commission. Telephone | NC Public Staff nc.gov ? water-sewer-and-telephone nc.gov ? water-sewer-and-telephone
California's communications services tax varies based on the city at a rate between 0.5% and 11%. Additional taxes and fees by the local government like the utility user tax, and the Universal Service Fee by the United States Federal Communications Commission FCC apply.
Gross receipts derived from providing telecommunications service and ancillary service are subject to the 7.00% combined general rate of sales and use tax. Telecommunications Service and Ancillary Service - NCDOR NCDOR (.gov) ? taxes-forms ? sales-and-use-tax NCDOR (.gov) ? taxes-forms ? sales-and-use-tax
Mecklenburg and Wake Counties have an additional 0.5% Transit tax for public transportation in addition to the 2% local sales and use tax rate. Durham and Orange Counties have an additional 0.5% Transit tax for public transportation in addition to the 2.25% local sales and use tax rate.
Services in North Carolina are generally not taxable, with important exceptions. If the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Some counties also consider a limited number of services (such as laundry and dry cleaning) taxable.