(1) Quarterly reporting forms must be completed by the provider on or before the last day of the month following the end of each calendar quarter.

(2) The quarterly reporting form must provide the following information:

(a) ending date of calendar quarter covered by return being filed;

(b) name and address of the provider of telephone exchange access services;

(c) total number of access lines for each month of the calendar quarter;

(d) number of nonexempt access lines for each month of the calendar quarter;

(e) for subscribers connecting or disconnecting during a month, the fee does not apply to the month connected, but does apply to the month disconnected;

(f) amount of fee computed by multiplying the total number of nonexempt access lines times $.50 per month of service during the quarter;

(g) credits for uncollectible accounts, incorrect billings, and other appropriate adjustments should the provider elect to do so;

(h) amounts collected that quarter for any accounts which were listed as uncollectible in a previous quarter should the provider elect credit under (2)(g); and

(i) amount remitted with return.

(3) If the total amount of the fee is less than $50 in each of the quarters during the preceding calendar year, the taxpayer may file an annual return in lieu of filing the quarterly returns provided the annual return is filed along with full payment by the last day of the month after the close of the calendar year.