(a) Any seller who collects a prepaid wireless E 9-1-1 fee shall remit such fee to the Department of Revenue Services at such time and in such manner as required by chapter 219. The department shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to retail sellers under chapter 219.
(b) Notwithstanding the provisions of chapter 219, a seller who collects a prepaid wireless E 9-1-1 fee may retain one per cent of such fee.
(c) The audit and appeal procedures applicable under chapter 219 shall apply to each prepaid wireless E 9-1-1 fee.
(d) The department shall establish procedures by which a seller may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting sale for resale transactions pursuant to section 12-410.
(e) The department shall, not later than thirty days after receiving any prepaid wireless E 9-1-1 fee, transfer such fee to the office of the State Treasurer for deposit into the Enhanced 9-1-1 Telecommunications Fund, established pursuant to section 28-30a. Any revenue from the prepaid wireless E 9-1-1 fee shall be subject to any restrictions provided by section 28-30a. The department may make a one-time deduction of not more than one hundred twenty thousand dollars from such fund and may use such amount to reimburse its direct costs of administering the collection and remittance of prepaid wireless E 9-1-1 fees.
(P.A. 12-153, S. 3; P.A. 13-32, S. 4; P.A. 21-70, S. 2.)
History: P.A. 12-153 effective January 1, 2013; P.A. 13-32 amended Subsec. (a) to replace “E 9-1-1 charge” with “E 9-1-1 fee”, effective July 1, 2013; P.A. 21-70 amended Subsec. (d) by deleting “of prepaid wireless telecommunications service” and made a technical change in Subsec. (e).
Structure Connecticut General Statutes
Title 28 - Civil Preparedness and Emergency Services
Chapter 518a - Emergency Telecommunications
Section 28-25a. - Responsibilities of telephone companies and municipalities.
Section 28-26. - Conversion of coin telephones for provision of enhanced 9-1-1 service.
Section 28-28b. - Municipal responsibilities.
Section 28-29. - Institution of civil proceedings by Attorney General.
Section 28-29a. - E 9-1-1 Commission.
Section 28-29b. - Annual report to General Assembly.
Section 28-30a. - Enhanced 9-1-1 Telecommunications Fund.
Section 28-30b. - *(See end of section for amended version and effective date.) Definitions.
Section 28-30c. - Active prepaid wireless telephone service providers. Assessment of subscriber fee.
Section 28-30d. - VOIP service providers. Assessment of subscriber fee.
Section 28-30e. - Assessment and collection of prepaid wireless E 9-1-1 fee.