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§ 1-313. Determination and collection of prepaid wireless E 9-1-1 fees

West's Annotated Code of MarylandPublic SafetyEffective: July 1, 2013

West's Annotated Code of Maryland
Public Safety (Refs & Annos)
Title 1. Definitions; General Provisions (Refs & Annos)
Subtitle 3. 9-1-1 Emergency Telephone System (Refs & Annos)
Effective: July 1, 2013
MD Code, Public Safety, § 1-313
§ 1-313. Determination and collection of prepaid wireless E 9-1-1 fees
Definitions
(a)(1) In this section the following words have the meanings indicated.
(2) “Consumer” means a person that purchases prepaid wireless telecommunications service in a retail transaction.
(3) “Provider” means a person that provides prepaid wireless telecommunications service under a license issued by the Federal Communications Commission.
(4) “Retail transaction” means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
Amount of fee
(b) There is a prepaid wireless E 9-1-1 fee of 60 cents per retail transaction.
Collection of prepaid wireless E 9-1-1 fee
(c)(1)(i) The prepaid wireless E 9-1-1 fee shall be collected by the seller from the consumer for each retail transaction in the State.
(ii) The prepaid wireless E 9-1-1 fee collected by the seller under this section is not subject to the sales and use tax under the Tax--General Article.
(2) A retail transaction occurs in the State if:
(i) the sale or recharge takes place at the seller's place of business located in the State;
(ii) the consumer's shipping address is in the State; or
(iii) no item is shipped, but the consumer's billing address or the location associated with the consumer's mobile telephone number is in the State.
Disclosure of prepaid wireless E 9-1-1 fee
(d) The amount of the prepaid wireless E 9-1-1 fee shall be disclosed to the consumer at the time of the retail transaction.
Fee the liability of consumers
(e)(1) Except as provided in paragraph (2) of this subsection, the prepaid wireless E 9-1-1 fee is the liability of the consumer and not of the seller or of any provider.
(2) The seller is liable for remitting all prepaid wireless E 9-1-1 fees that the seller collects from consumers as provided in this section.
Retention of fees for direct start-up costs
(f)(1) Before December 28, 2013, a seller may deduct and retain 50% of prepaid wireless E 9-1-1 fees collected from consumers for direct start-up costs.
(2) On or after December 28, 2013, a seller may deduct and retain 3% of prepaid wireless E 9-1-1 fees collected from consumers.
Report and remittance of fees by seller
(g) A seller shall report and remit to the Comptroller all prepaid wireless E 9-1-1 fees collected by the seller in the manner provided for the remitting of the sales and use tax under Titles 11 and 13 of the Tax--General Article.
Deposit of fees into 9-1-1 Trust Fund
(h) The Comptroller shall deposit all reported and remitted prepaid wireless E 9-1-1 fees into the 9-1-1 Trust Fund within 30 days of receipt.
Resales exempt from sales and use tax
(i) A seller may demonstrate that a sale is not a retail transaction in a manner established by the Comptroller that is substantially similar to the procedures for demonstrating a resale for exemption from the sales and use tax under Titles 11 and 13 of the Tax--General Article.
Audit and appeal procedures
(j) For the purpose of this section, the audit and appeal procedures established for the sales and use tax under Titles 11 and 13 of the Tax--General Article apply.
Liability for damages
(k) A seller that is not a provider of prepaid wireless telecommunications service is not liable for damages in connection with:
(1) the provision of, or failure of, 9-1-1 or E 9-1-1 service;
(2) identifying, or failing to identify, the telephone number, address, location, or name associated with any person or device that is accessing or attempting to access 9-1-1 or E 9-1-1 service; or
(3) the provision of any lawful assistance to any investigative or law enforcement officer.
Immunity from liability
(l) Providers and sellers of prepaid wireless telecommunications service have the same immunity from liability for transmission failures as that approved by the Public Service Commission for local exchange telephone companies that are subject to regulation by the Commission under the Public Utilities Article.
State not subject to taxes, fees, or surcharges
(m) A tax, a fee, a surcharge, or any other charge may not be imposed by the State, any political subdivision of the State, or any intergovernmental agency, for E 9-1-1 funding purposes, on any provider, seller, or consumer with respect to the sale, purchase, use, or provision of prepaid wireless telecommunications service.
Regulations
(n) The Comptroller shall adopt regulations to carry out the provisions of this section.

Credits

Added by Acts 2013, c. 313, § 1, eff. Oct. 1, 2013.
MD Code, Public Safety, § 1-313, MD PUBLIC SAFETY § 1-313
Current through legislation effective through June 1, 2022, from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document