A. 1. Each dealer, as defined in § 56-484.17:1, shall collect a prepaid wireless 988 charge of $0.08 from the end user, as defined in § 56-484.17:1, with respect to each retail transaction, as defined in § 56-484.17:1, occurring in the Commonwealth. A dealer may combine the tax imposed by this subdivision and the prepaid wireless E-911 charge imposed by subsection B of § 56-484.17:1 into a combined charge collected on a retail transaction and remitted to the Department of Taxation. If the dealer elects to combine the charges, the combined charge shall be identified as "911/988 Charge" on the invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. If a dealer collects a combined charge, the dealer shall report to the Department of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner, the respective amounts that are attributable to the prepaid wireless 988 charge imposed under this subdivision and the prepaid wireless E-911 charge imposed by subsection B of § 56-484.17:1.
2. Each CMRS provider, as defined in § 56-484.12, and each reseller of CMRS, as defined in § 56-484.12, shall collect a monthly postpaid wireless 988 charge of $0.12 from each of its customers whose place of primary use, as defined in § 56-484.12, is within the Commonwealth. The charge shall be billed with respect to customers of postpaid CMRS, as defined in § 56-484.12, by each CMRS provider and reseller of CMRS on each CMRS device capable of two-way interactive voice communication. A CMRS provider or reseller of CMRS may combine the tax imposed by this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17 into a combined charge to be collected from the customer. If a CMRS provider or reseller of CMRS elects to combine the charges, the combined charge shall be identified to the customer as the "911/988 Charge" through regular periodic billing. If a CMRS provider or reseller of CMRS collects a combined charge, such CMRS provider of reseller of CMRS shall report to the Department of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner, the respective amounts that are attributable to the monthly postpaid wireless 988 charge imposed under this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17.
B. The charges imposed under this section shall be collected by the Department of Taxation and shall be subject to the provisions of Article 7 (§ 56-484.12 et seq.) of Chapter 15 of Title 56, mutatis mutandis, except that all revenues from the prepaid wireless 988 charge imposed under subdivision A 1 and from the monthly postpaid wireless 988 charge imposed under subdivision A 2 shall accrue to the Fund and shall be used for the purposes identified in § 37.2-311.4.
2021, Sp. Sess. I, c. 248.
Structure Code of Virginia
Title 37.2 - Behavioral Health and Developmental Services
Chapter 3 - Department of Behavioral Health and Developmental Services
§ 37.2-300. Creation and supervision of Department
§ 37.2-301. Appointment of Commissioner
§ 37.2-302. Term of office and vacancy therein
§ 37.2-303. Qualifications of Commissioner
§ 37.2-304. Duties of Commissioner
§ 37.2-305. Receiving gifts and endowments
§ 37.2-308. Data reporting on children and adolescents
§ 37.2-308.01. Commitment hearings for involuntary admissions; data sharing
§ 37.2-308.1. Acute psychiatric bed registry
§ 37.2-310. Powers and duties of Department related to substance abuse
§ 37.2-311.2. Powers and duties of crisis call center
§ 37.2-311.3. Standards for community care teams and mobile crisis teams
§ 37.2-311.4. Crisis Call Center Fund
§ 37.2-311.5. Collection of 988 charges
§ 37.2-311.6. Liability for emergency calls to the National Suicide Prevention Lifeline
§ 37.2-312. Department responsible for education and training programs
§ 37.2-312.1. Department to be lead agency for suicide prevention across the lifespan
§ 37.2-312.2. Commonwealth Mental Health First Aid Program
§ 37.2-313. Employment of unlicensed physician by Department
§ 37.2-313.1. Licensed physician required at certain training centers
§ 37.2-314. Background check required
§ 37.2-314.2. Problem Gambling Treatment and Support Fund
§ 37.2-316. System restructuring; state and community consensus and planning team required
§ 37.2-318. Behavioral Health and Developmental Services Trust Fund established; purpose
§ 37.2-319. Administration of Behavioral Health and Developmental Services Trust Fund