GA Code § 46-5-134 (2021)
2021 Georgia Code|Title 46 - Public Utilities and Public Transportation|Chapter 5 - Telephone Service|Article 2 - Telephone Service|Part 4 - Emergency Telephone Number 9-1-1 System|§ 46-5-134. Billing of Subscribers; Liability of Subscriber for Service Charge; Taxes on Service; Establishment of Emergency Telephone System Fund; Cost Recovery Fee; Records; Use of Funds

      (i)Unless exempt, the telephone subscriber of any telephone service shall be billed for the monthly 9-1-1 charge, if any, imposed with respect to such telephone service by the service supplier. Such 9-1-1 charge shall be $1.50 per month per telephone service provided to the telephone subscriber except as reduced pursuant to paragraph (4) of subsection (d) of this Code section.   In computing the amount due under this subsection, the number of 9-1-1 charges a telephone subscriber shall be assessed shall not exceed the number of simultaneous outbound calls that can be made from voice channels the service supplier has activated and enabled. For telephone service that provides to multiple locations shared simultaneous outbound voice channel capacity configured to and capable of accessing a 9-1-1 system in different states, the monthly 9-1-1 charge shall be assessed only for the portion of such shared voice channel capacity in this state as identified by the service supplier's books and records. In determining the portion of shared capacity in this state, a service supplier may rely on, among other factors, a customer's certification of its allocation of capacity in this state, which may be based on each end user location, the total number of end users, and the number of end users at each end user location.     All telephone services billed to federal, state, or local governments shall be exempt from the 9-1-1 charge. Each service supplier shall, on behalf of the local government, collect the 9-1-1 charge from those telephone subscribers to whom it provides telephone service in the area served by the emergency 9-1-1 system. As part of its normal billing process, the service supplier shall collect the 9-1-1 charge for each month a telephone service is in service, and it shall list the 9-1-1 charge as a separate entry on each bill. Nothing in this Code section shall be construed to require a service supplier to list the 9-1-1 charge as a surcharge or separate entry on each bill. Service suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit the 9-1-1 charge for each telephone subscriber that pays the bill; provided, however, that this information shall be maintained in a form auditors can access. If a service supplier receives a partial payment for a bill from a telephone subscriber, the service supplier shall apply the payment against the amount the telephone subscriber owes the service supplier first.   This paragraph shall not apply to wireless service or prepaid wireless service or the telephone subscribers or service suppliers of such services.       If the governing body of a local government operates or contracts for the operation of a public safety answering point that is capable of providing or provides automatic number identification of a wireless telecommunications connection and the location of the base station or cell site which receives a 9-1-1 call from a wireless telecommunications connection, the subscriber of a wireless telecommunications connection whose place of primary use is within the geographic area that is served by the local government or that would be served by the local government for the purpose of such a public safety answering point may be billed for the monthly wireless enhanced 9-1-1 charge, if any, imposed with respect to that connection by the wireless service supplier. Such wireless enhanced 9-1-1 charge shall be $1.50 per month per wireless telecommunications connection provided to the telephone subscriber except as otherwise provided in paragraph (4) of subsection (d) of this Code section.   If the governing body of a local government operates or contracts for the operation of an emergency 9-1-1 system which is capable of providing or provides automatic number identification and automatic location identification of a wireless telecommunications connection, the subscriber of a wireless telecommunications connection whose place of primary use is within the geographic area that is served by the local government or that would be served by the local government for the purpose of such an emergency 9-1-1 system may be billed for the monthly wireless enhanced 9-1-1 charge, if any, imposed with respect to that connection by the wireless service supplier. Such wireless enhanced 9-1-1 charge may not exceed the amount of the monthly 9-1-1 charge imposed upon other telephone subscribers pursuant to paragraph (1) of this subsection and shall be imposed on a monthly basis for each wireless telecommunications connection provided to the telephone subscriber.   All wireless telecommunications connections billed to federal, state, or local governments shall be exempt from the wireless enhanced 9-1-1 charge. Each wireless service supplier shall, on behalf of the local government, collect the wireless enhanced 9-1-1 charge from those telephone subscribers whose place of primary use is within the geographic area that is served by the local government or that would be served by the local government for the purpose of such an emergency 9-1-1 system. As part of its normal billing process, the wireless service supplier shall collect the wireless enhanced 9-1-1 charge for each month a wireless telecommunications connection is in service, and it may list the wireless enhanced 9-1-1 charge as a separate entry on each bill. Nothing in this Code section shall be construed to require a wireless service supplier to list the 9-1-1 charge as a separate entry on each bill. Wireless service suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit the 9-1-1 charge for each telephone subscriber that pays the bill; provided, however, that this information shall be maintained in a form auditors can access. If a wireless service supplier receives partial payment for a bill from a telephone subscriber, the wireless service supplier shall apply the payment against the amount the telephone subscriber owes the wireless service supplier first.   Notwithstanding the foregoing, the application of any 9-1-1 service charge with respect to a mobile telecommunications service, as defined in 4 U.S.C. Section 124(7), shall be governed by the provisions of Code Section 48-8-6.   This paragraph shall not apply to prepaid wireless service or the telephone subscribers or service suppliers of such service.       Every telephone subscriber in the area served by the emergency 9-1-1 system shall be liable for the 9-1-1 charges and the wireless enhanced 9-1-1 charges imposed under this Code section until it has been paid to the service supplier. A service supplier shall have no obligation to take any legal action to enforce the collection of the 9-1-1 charge or wireless enhanced 9-1-1 charge. The service supplier shall provide the governing authority within 60 days with the name and address of each subscriber who has refused to pay the 9-1-1 charge or wireless enhanced 9-1-1 charge after such 9-1-1 charge or wireless enhanced 9-1-1 charge has become due. A collection action may be initiated against the subscriber by the authority and reasonable costs and attorneys' fees associated with that collection action may be awarded to the authority.   The local government contracting for the operation of an emergency 9-1-1 system shall remain ultimately responsible to the service supplier for all emergency 9-1-1 system installation, service, equipment, operation, and maintenance charges owed to the service supplier. Any taxes due on emergency 9-1-1 system service provided by the service supplier will be billed to the local government subscribing to the service. State and local taxes do not apply to the 9-1-1 charge or wireless enhanced 9-1-1 charge billed to telephone subscribers under this Code section.     Each service supplier that collects 9-1-1 charges or wireless enhanced 9-1-1 charges on behalf of the local government is entitled to retain as an administrative fee an amount equal to 1 percent of the gross 9-1-1 or wireless enhanced 9-1-1 charge receipts to be remitted to the local government; provided, however, that such amount shall not exceed 1› for every dollar so remitted.   The 9-1-1 charges and the wireless enhanced 9-1-1 charges collected by the service supplier and transmitted to the authority for distribution to local governments pursuant to Code Section 38-3-185 shall, upon being received by a local government, be deposited and accounted for in a separate restricted revenue fund known as the Emergency Telephone System Fund maintained by the local government. The local government may invest the money in the fund in the same manner that other moneys of the local government may be invested and any income earned from such investment shall be deposited into the Emergency Telephone System Fund.   On or before July 1, 2005, any funds that may have been deposited in a separate restricted wireless reserve account required by this Code section prior to such date shall be transferred to the Emergency Telephone System Fund required by paragraph (2) of this subsection.   The governing body of a local government shall be required to reduce such monthly 9-1-1 charge or wireless enhanced 9-1-1 charge at any time the projected revenues from 9-1-1 charges or wireless enhanced 9-1-1 charges will cause the unexpended revenues in the Emergency Telephone System Fund at the end of the fiscal year to exceed by one and one-half times the unexpended revenues in such fund at the end of the immediately preceding fiscal year or at any time the unexpended revenues in such fund at the end of the fiscal year exceed by one and one-half times the unexpended revenues in such fund at the end of the immediately preceding fiscal year. Such reduction in the 9-1-1 charge or wireless enhanced 9-1-1 charge shall be in an amount which will avert the accumulation of revenues in such fund at the end of the fiscal year which will exceed by one and one-half times the amount of revenues in the fund at the end of the immediately preceding fiscal year.       A service supplier may recover its costs expended on the implementation and provision of 9-1-1 services to subscribers by imposing a cost recovery fee not to exceed 45› per month or including such costs in existing cost recovery or regulatory recovery fees billed to the subscriber. In no event shall a service supplier deduct any amounts for cost recovery or otherwise from the charges to be remitted to the authority pursuant to Code Section 38-3-185 or 46-5-134.2.   A wireless service supplier shall not be authorized to recover any costs under paragraph (1) of this subsection with respect to any prepaid wireless services.       In addition to cost recovery as provided in subsection (e) of this Code section, money from the Emergency Telephone System Fund shall be used only to pay for:   The lease, purchase, or maintenance of emergency telephone equipment, including necessary computer hardware, software, and data base provisioning; addressing; and nonrecurring costs of establishing a 9-1-1 system;   The rates associated with the service supplier's 9-1-1 service and other service supplier's recurring charges;   The actual cost, according to generally accepted accounting principles, of salaries and employee benefits incurred by the local government for employees hired by the local government solely for the operation and maintenance of the emergency 9-1-1 system and employees who work as directors as that term is defined in Code Section 46-5-138.2, whether such employee benefits are purchased directly from a third-party insurance carrier, funded by the local government's self-funding risk program, or funded by the local government's participation in a group self-insurance fund. As used in this paragraph, the term "employee benefits" means health benefits, disability benefits, death benefits, accidental death and dismemberment benefits, pension benefits, retirement benefits, workers' compensation, and such other benefits as the local government may provide. Said term shall also include any post-employment benefits the local government may provide;   The actual cost, according to generally accepted accounting principles, of training employees hired by the local government solely for the operation and maintenance of the emergency 9-1-1 system and employees who work as directors as that term is defined in Code Section 46-5-138.2;   Office supplies of the public safety answering points used directly in providing emergency 9-1-1 system services;   The cost of leasing or purchasing a building used as a public safety answering point. Moneys from the fund shall not be used for the construction or lease of an emergency 9-1-1 system building until the local government has completed its street addressing plan;   The lease, purchase, or maintenance of computer hardware and software used at a public safety answering point, including computer-assisted dispatch systems and automatic vehicle location systems;   Supplies directly related to providing emergency 9-1-1 system services, including the cost of printing emergency 9-1-1 system public education materials; and   The lease, purchase, or maintenance of logging recorders used at a public safety answering point to record telephone and radio traffic.       In addition to cost recovery as provided in subsection (e) of this Code section, money from the Emergency Telephone System Fund may be used to pay for those purposes set forth in subparagraph (B) of this paragraph, if:   The local government's 9-1-1 system provides enhanced 9-1-1 service;   The revenues from the 9-1-1 charges or wireless enhanced 9-1-1 charges in the local government's Emergency Telephone System Fund at the end of any fiscal year shall be projected to exceed the cost of providing enhanced 9-1-1 services as authorized in subparagraphs (A) through (I) of paragraph (1) of this subsection and the cost of providing enhanced 9-1-1 services as authorized in subparagraphs (A) through (I) of paragraph (1) of this subsection includes a reserve amount equal to at least 10 percent of the previous year's expenditures; and   Funds for such purposes are distributed pursuant to an intergovernmental agreement between the local governments whose citizens are served by the emergency 9-1-1 system proportionately by population as determined by the most recent decennial census published by the United States Bureau of the Census at the time such agreement is entered into.     Pursuant to subparagraph (A) of this paragraph, the Emergency Telephone System Fund may be used to pay for:   The actual cost, according to generally accepted accounting principles, of insurance purchased by the local government to insure against the risks and liability in the operation and maintenance of the emergency 9-1-1 system on behalf of the local government or on behalf of employees hired by the local government solely for the operation and maintenance of the emergency 9-1-1 system and employees who work as directors as that term is defined in Code Section 46-5-138.2, whether such insurance is purchased directly from a third-party insurance carrier, funded by the local government's self-funding risk program, or funded by the local government's participation in a group self-insurance fund. As used in this division, the term "cost of insurance" shall include, but shall not be limited to, any insurance premiums, unit fees, and broker fees paid for insurance obtained by the local government;   The lease, purchase, or maintenance of a mobile communications vehicle and equipment, if the primary purpose and designation of such vehicle is to function as a backup 9-1-1 system center;   The allocation of indirect costs associated with supporting the 9-1-1 system center and operations as identified and outlined in an indirect cost allocation plan approved by the local governing authority that is consistent with the costs allocated within the local government to both governmental and business-type activities;   The lease, purchase, or maintenance of mobile public safety voice and data equipment, geo-targeted text messaging alert systems, or towers necessary to carry out the function of 9-1-1 system operations; and   The lease, purchase, or maintenance of public safety voice and data communications systems located in the 9-1-1 system facility that further the legislative intent of providing the highest level of emergency response service on a local, regional, and state-wide basis, including equipment and associated hardware and software that support the use of public safety wireless voice and data communication systems.         All 9-1-1 systems and communication systems provided pursuant to this part shall conform to the two-step state plan governing enhanced 9-1-1 service as follows:   In step one, the governing authority of a local government shall operate or contract for the operation of an emergency 9-1-1 system that provides or is capable of providing automatic number identification of a wireless telecommunications connection and the location of the base station or cell site which received a 9-1-1 call from a wireless telecommunications connection; and   In step two, the governing authority of a local government shall operate or contract for the operation of an emergency 9-1-1 system that provides or is capable of providing automatic number identification and automatic location of a wireless telecommunications connection.     The local government may contract with a service supplier for any term negotiated by the service supplier and the local government for an emergency 9-1-1 system and may make payments from the Emergency Telephone System Fund to provide any payments required by the contract, subject to the limitations provided by subsection (e) of this Code section.   The service supplier shall maintain records of the amount of the 9-1-1 charges and wireless enhanced 9-1-1 charges collected for a period of at least three years from the date of collection.   In order to provide additional funding for the local government for emergency 9-1-1 system purposes, the local government may receive federal, state, municipal, or private funds which shall be expended for the purposes of this part.   Subject to the provisions of Code Section 46-5-133, a telephone subscriber may be billed for the monthly 9-1-1 charge or wireless enhanced 9-1-1 charge for up to 18 months in advance of the date on which the 9-1-1 system becomes fully operational.   In the event the local government is a federal military base providing emergency services to telephone subscribers residing on the base, a telephone service supplier is authorized to apply the 9-1-1 charges collected to the bill for 9-1-1 service rather than remit the funds to an Emergency Telephone System Fund.     Any local government collecting or expending any 9-1-1 charges or wireless enhanced 9-1-1 charges in any fiscal year beginning on or after July 1, 2005, shall document the amount of funds collected and expended from such charges. Any local government collecting or expending 9-1-1 funds shall certify in its audit, as required under Code Section 36-81-7, that 9-1-1 funds were expended in compliance with the expenditure requirements of this Code section.   Any local government which makes expenditures not in compliance with this Code section may be held liable for pro rata reimbursement to telephone and wireless telecommunications subscribers of amounts improperly expended. Such liability may be established in judicial proceedings by any aggrieved party. The noncompliant local government shall be solely financially responsible for the reimbursement and for any costs associated with the reimbursement. Such reimbursement shall be accomplished by the service suppliers abating the imposition of the 9-1-1 charges and wireless enhanced 9-1-1 charges until such abatement equals the total amount of the rebate.       (Code 1981, §46-5-134, enacted by Ga. L. 1990, p. 179, § 4; Ga. L. 1991, p. 93, § 2; Ga. L. 1991, p. 94, § 46; Ga. L. 1993, p. 1368, § 2; Ga. L. 1998, p. 1017, § 11; Ga. L. 1999, p. 81, § 46; Ga. L. 1999, p. 466, § 1; Ga. L. 1999, p. 873, § 5; Ga. L. 2000, p. 136, § 46; Ga. L. 2002, p. 970, § 3; Ga. L. 2005, p. 660, § 9/HB 470; Ga. L. 2006, p. 72, § 46/SB 465; Ga. L. 2007, p. 318, § 2/HB 394; Ga. L. 2011, p. 240, § 3/HB 280; Ga. L. 2011, p. 563, § 1.1/SB 156; Ga. L. 2012, p. 775, § 46/HB 942; Ga. L. 2012, p. 820, § 3/HB 1049; Ga. L. 2018, p. 689, § 2-12/HB 751.)    The 2002 amendment,  effective May 14, 2002, added subparagraph (a)(2)(D). See Editor's notes for applicability.    The 2005 amendment,  effective July 1, 2005, rewrote this Code section.    The 2006 amendment,  effective April 14, 2006, part of an Act to revise, modernize, and correct the Code, substituted "service suppliers" for "service providers" in the last sentence of paragraph (m)(2).    The 2007 amendment,  effective July 1, 2007, rewrote subsection (a); inserted "charges" and "charge" throughout the Code section; deleted "the" preceding "said" in the first sentence of paragraph (d)(5); in subsection (f), added "or who work as directors as that term is defined in Code Section 46-5-138.2" at the end of paragraph (f)(3), and inserted "system" near the end of paragraph (f)(7); substituted "enhanced 9-1-1 service" for "9-1-1 enhanced communications" near the end of the introductory paragraph of subsection (g); and substituted "system" for "service" near the end of subsection (k).    The 2011 amendments.  The first 2011 amendment, effective July 1, 2011, designated the existing provisions of subsection (f) as paragraph (f)(1); redesignated former paragraphs (f)(1) through (f)(3) as present subparagraphs (f)(1)(A) through (f)(1)(C), respectively; substituted the present provisions of subparagraph (f)(1)(C) for the former provisions, which read: "The actual cost of salaries, including benefits, of employees hired by the local government solely for the operation and maintenance of the emergency 9-1-1 system and the actual cost of training such of those employees who work as dispatchers or who work as directors as that term is defined in Code Section 46-5-138.2;"; added subparagraph (f)(1)(D); redesignated former paragraphs (f)(4) through (f)(8) as present subparagraphs (f)(1)(E) through (f)(1)(I), respectively; substituted "shall not" for "cannot" in the second sentence of subparagraph (f)(1)(F); added "and automatic vehicle location systems" at the end of subparagraph (f)(1)(G); and added paragraph (f)(2). The second 2011 amendment, effective July 1, 2011, substituted the present provisions of paragraph (m)(1), for the former provisions, which read: "Any local government collecting or expending any 9-1-1 charges or wireless enhanced 9-1-1 charges in any fiscal year beginning on or after July 1, 2005, shall file an annual report of its collections and expenditures in conjunction with the annual audit required under Code Section 36-81-7. The form shall be designed by the state auditor and shall be distributed to local governments administering such funds. The annual report shall require certification by the recipient local government and by the local government auditor that funds were expended in compliance with the expenditure requirements of this Code section."    The 2012 amendments.  The first 2012 amendment, effective May 1, 2012, part of an Act to revise, modernize, and correct the Code, revised language and punctuation in this Code section; substituted "maintenance of the emergency 9-1-1 system" for "maintenance of emergency 9-1-1 system" in subparagraph (f)(1)(D); and substituted "shall certify in its audit" for "shall certify in their audit" in paragraph (m)(1). The second 2012 amendment, effective July 1, 2012, designated the existing provisions of subsection (e) as paragraph (e)(1) and added paragraph (e)(2).    The 2018 amendment,  effective January 1, 2019, rewrote this Code section. See Editor's notes for applicability.   Editor's notes.   - Ga. L. 2002, p. 970, § 4, not codified by the General Assembly, provides: "If a court of competent jurisdiction enters a final judgment on the merits that is based on federal law, is no longer subject to appeal, and substantially limits or impairs the essential elements of Sections 116 through 126 of Title 4 U.S.C., then all provisions and applications of this Act are declared to be invalid and have no legal effect as of the date of entry of such judgment."   Ga. L. 2002, p. 970, § 5, not codified by the General Assembly, provides that this Act "shall apply to charges for mobile telecommunications services reflected on customer bills issued on or after August 2, 2002."   Ga. L. 2018, p. 689, § 4-1(b)/HB 751, not codified by the General Assembly, provides that: "The provisions of this Act shall not in any manner diminish, extinguish, reduce, or affect any cause of action for audits, services, or the recovery of funds from service providers which may have existed prior to January 1, 2019. Any such cause of action is expressly preserved."   JUDICIAL DECISIONS   Local government's right to an accounting.    - Counties had no remedy against telecommunications providers to seek an accounting under the Georgia Emergency Telephone Number9-1-1 Service Act, O.C.G.A. § 46-5-120 et seq., because although the act provided for an audit regarding 911 charges, O.C.G.A. § 46-5-134(d)(4), the statute was silent as to any penalties or relief for the providers' failure to comply. Bellsouth Telecomms., LLC v. Cobb County, 352 Ga. App. 110, 834 S.E.2d 124 (2019).   County authority to collect 911 tax.    - Charge imposed under the Georgia Emergency Telephone 911 Service Act, O.C.G.A. § 46-5-120 et seq., was a tax as a matter of law, and counties did not have the required legislative authority under Ga. Const. 1983, Art. VII, Sec. I, Par. III(a), to sue telephone companies to recover charges not collected from subscribers; neither the Act nor the tort statutes, O.C.G.A. §§ 51-1-6,51-1-8, provided such authority. Bellsouth Telecoms., LLC v. Cobb County, 305 Ga. 144, 824 S.E.2d 233 (2019).