DE HJR3

Establishes a Communications Tax Review Group to study and recommend improvements to Delaware's tax laws for communications providers.

Review Group must report by March 14, 2012, examining Wire and Transmitter Tax, Special Betterments Property Tax, Excise Tax, and cable television franchise fees.

Group shall evaluate feasibility of modernized, competitively neutral tax system and recommend methods to centralize assessment and collection of county and municipal property taxes for communications industry real property.

Review Group composition includes Chair of House Telecommunications Committee, one House Revenue and Finance Committee member, one Senate member, Secretary of Finance, Director of Delaware Economic Development Office, one representative from each county, two local government representatives, and one representative each from local exchange, cable television, and wireless carriers.

Department of Finance directed to collect revenue information from municipalities, counties, and communications service providers for fiscal year 2010-2011, providing aggregated data to Review Group by November 15, 2011, with authority to subpoena non-cooperative entities.