Municipal Telecommunication License Tax
Filing frequency: See Sales Related Taxes
Must be filed electronically using 
Taxpayer Access Point
Payment frequency: See Sales Related Taxes 
Forms: TC-62Z
Publications: Pub-62
Statutes: 10-1 Part 4
Rule: R865-19S-118
Revenue: Used by the municipality that imposed the tax
Sourcing: Zip+4 Boundaries Tables (downloads)
Information:

Municipalities may adopt this tax on a telecommunication provider’s gross receipts from certain telecommunication services. Telecommunication providers may either pay the tax themselves or collect the tax from their customers. 

Sales and use tax exemptions do not apply to these fees. See Publication 62 for applicable exemptions.