10-33A-1 Definitions. 10-33A-2 "Telecommunications service" defined. 10-33A-3 "Gross receipts" defined. 10-33A-4 Tax imposed on gross receipts of certain telecommunications services--Amount--Mobile telecommunications services excepted. 10-33A-5 Repealed. 10-33A-5.1 Disposition of revenues--County telecommunications gross receipts fund created. 10-33A-6 Repealed. 10-33A-6.1 Distribution of moneys. 10-33A-7 Companies subject to tax to apply for tax license--Contents. 10-33A-8 Issuance of tax license--Validity. 10-33A-9 Refusal of tax license to persons delinquent on other state taxes--Bond or security may be required. 10-33A-10 Repealed. 10-33A-10.1 Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-33A-11 Repealed. 10-33A-12 Appeal. 10-33A-13 Repealed. 10-33A-14 Uncollectible debts may be deducted from gross receipts--Subsequent collection subject to tax. 10-33A-15 Records to be kept by company--Subject to inspection--Retention period. 10-33A-16 Promulgation of rules--Scope. 10-33A-17 Violation of chapter as criminal offense--Classification. 10-33A-18 Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. 10-33A-19 Certain property of telecommunications company exempt from property taxes. 10-33A-20 Chapter not applicable to certain tax-exempt property.