V.I. Code tit. 33, § 58 (2019)
2019 US Virgin Islands Code|Title 33 - Taxation and Finance|Subtitle 1 - Miscellaneous Internal Revenue Taxes|Part I - Normal Taxes and Surtaxes|Chapter 3 - Miscellaneous Excise Taxes; Gross Receipts Taxes; Wharfage and Docking, etc., Fees|§ 58. Emergency Services Surcharge

 (a) As used in this section the following terms have the following meanings: (1) “Access line” includes residence and business telephone lines and other switched packet or circuit lines connecting the customer premises to the public switched telephone network for the transmission of outgoing voice-grade-capable telecommunications services. (2) “Consumer” means a person who purchases telecommunications services, including local exchange telecommunications service, interexchange telecommunications services, postpaid wireless service, and VoIP service. (3) “Dealer” means a person who sells prepaid wireless service to an end user. (4) “Emergency Services Surcharge” means the monthly surcharge that is collected by a telecommunications provider from its consumers. (5) “End User” means a person who purchases prepaid wireless service in a retail transaction. (6) “PBX” means public branch exchange and its telephone switching equipment owned by the customer and located on the customer's premises. (7) “PBX trunk” means a connection of the customer's PBX switch to the central office. (8) “Place of Primary Use” has the meaning as defined in the federal Mobile Telecommunications Sourcing Act, 4 U.S.C., § 124, on the effective date of this section, with regard to the business or residential address representative of the wireless telecommunications service customer's primary use of service within the Virgin Islands. (9) “Postpaid Wireless Telecommunications Services” means wireless service that is not prepaid wireless service. (10) “Prepaid Wireless Service” means wireless service that allows a caller to dial E911 to access the E911 system which is required to be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount. (11) “Retail transaction” means the purchase of prepaid wireless service from a dealer for any purpose other than resale. If more than one item or article of prepaid wireless service is purchased by an end user, then each item or article purchased are deemed to be a separate retail transaction. (12) “Telecommunications Provider” means a person, business or entity engaged in providing any of the following services to consumers in the Territory: (A) Local Exchange Telecommunications Service, which is provision of telephone message transmission within an exchange; (B) VoIP Telecommunications Service, which means interconnected Voice over Internet Protocol (i.e. “VoIP”) service as defined in the Code of Federal Regulations, title 47, U.S.C. Part 9, section 9.3, as amended; and (C) Wireless Telecommunications Service, which is Commercial Mobile Radio Service (CMRS) as defined under title 47 U.S.C., section 332(d), The Communications Act of 1934, and which provides real-time, two-way service that is interconnected with the public switched telephone network. (13) Telecommunications Provider doing business in the Virgin Islands means a Telecommunications Provider who provides service to a customer associated with the Territory through the following: (A) In the case of the mobile telephone number (MTN), the geographical location associated with the first six digits or NPA/NXX of this MTN that is associated with the U.S. Virgin Islands; (B) In the case of a local exchange customer, the physical location of the customer's address within the U.S. Virgin Islands. (C) In the case of a prepaid wireless customer, the customers “Primary Place of Use” (PPU) within the Territory; and (D) In the case of a VoIP customer, the Primary Place Use which is the customer's registered location within the Virgin Islands on the date the customer is billed. (b) Each Telecommunications provider doing business in the Virgin Islands shall collect a monthly Emergency Services Surcharge, “Monthly Surcharge,” of $2.00, which must be applied to the following: (1) Each Access Line included in a local exchange consumer's account; (2) Wireless Telecommunications Service to each mobile phone number included in a consumer's account for which a place of primary use has been designated within the Territory; (3) (Blank) (4) For Centrex, PBX or other multi-station telecommunications services, the Monthly Surcharge applies to every line or trunk or PBX truck that allows simultaneous unrestricted outward dialing to the public switched telephone network; (5) For ISDN Primary Rate Interface services the Monthly Surcharge applies to every ISDN Primary Rate Interface network facility established by the customer; (6) For other channelized services in which each voice-grade channel is controlled by the Telecommunications Provider, the Monthly Surcharge applies to each line that allows simultaneous unrestricted outward dialing to the public switched telephone network; and (7) For VoIP services, the Monthly Surcharge applies to each instance VoIP service provided to a consumer who has designated a primary place of use within the Territory. (c) All monthly surcharges collected by a Telecommunications Provider must be remitted to the Virgin Islands Department of Finance no later than 30 calendar days following the last day of the calendar month in which the funds were collected. (d) If a consumer makes a payment on an outstanding billing from the Telecommunications Provider for any month less than the full amount of the bill, the monthly Surcharge must be deducted and credited to the Government of the Virgin Islands before any other credit is made. (e) On prepaid wireless telephone accounts, the surcharge must be collected by the dealer from the end user with respect to each retail transaction occurring in the Virgin Islands and remitted to the Virgin Islands Department of Finance no later than 30 calendar days following the last day of the calendar month in which the funds were collected. (1) A retail transaction that is effected in person by a consumer at a business location of the dealer must be treated as occurring in the Territory if that business location is in the Virgin Islands, and any other retail transactions must be treated as occurring in the Territory if treated as occurring in the Virgin Islands for purpose of gross receipts taxation pursuant to title 33, section 43 Virgin Islands Code. (2) The amount of the surcharge paid pursuant to this section must be either separately stated on an invoice, receipt, or similar documents that is provided to the end user by the dealer. (3) The dealer is liable for remitting to the Department of Finance all surcharges the dealer collects from the consumer, including all surcharge amounts that the dealer is deemed to have collected in cases in which the charge has not been separately stated on an invoice, receipt, or other similar document provided to the end user by the dealer. (4) The amount of the surcharge that is collected by a dealer from a consumer may not be included in the base for measuring any fee, tax, surcharge, or other charge that is imposed by the Government of the Virgin Islands or any agency or instrumentality thereof. (f) Each fiscal year, the Department of Finance shall disburse the proceeds of the emergency services surcharge as follows: (1) 40% to the Virgin Islands Territorial Emergency Management Agency; (2) 30% to the Department of Health—Emergency Medical Services Unit for supplies, training, and personnel; and (3) 30% to the Virgin Islands Fire Services.