General Assembly Substitute Bill No. 6327
January Session, 2011 *_____HB06327PS_FIN031511____*
General Assembly
Substitute Bill No. 6327
January Session, 2011
*_____HB06327PS_FIN031511____*
AN ACT CONCERNING THE ENHANCED EMERGENCY 9-1-1 PROGRAM.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 16-256g of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2012):
(a) By June first of each year, the Department of Public Utility Control shall conduct a proceeding to determine the amount of the monthly fee to be assessed against each subscriber of: (1) Local telephone service, (2) commercial mobile radio service, as defined in 47 CFR Section 20.3, and (3) voice over Internet protocol service, as defined in section 28-30b, as amended by this act, [and (4) prepaid wireless telephone service, as defined in section 28-30b,] to fund the development and administration of the enhanced emergency 9-1-1 program. The department shall base such fee on the findings of the Commissioner of Public Safety, pursuant to subsection (c) of section 28-24, taking into consideration any existing moneys available in the Enhanced 9-1-1 Telecommunications Fund. The department shall consider the progressive wire line inclusion schedule contained in the final report of the task force to study enhanced 9-1-1 telecommunications services established by public act 95-318. The department shall not approve any fee greater than fifty cents per month per access line nor shall it approve any fee that does not include the progressive wire line inclusion schedule.
(b) Each telephone or telecommunications company providing local telephone service, each provider of commercial mobile radio service [, each provider of prepaid wireless telephone service] and each provider of voice over Internet protocol service shall assess against each subscriber, the fee established by the department pursuant to subsection (a) of this section, which shall be remitted to the [Office] office of State Treasurer for deposit into the Enhanced 9-1-1 Telecommunications Fund established pursuant to section 28-30a, as amended by this act, not later than the fifteenth day of each month.
(c) The fee imposed under this section shall not apply to any prepaid wireless telecommunications service, as defined in section 28-30b, as amended by this act.
Sec. 2. Subsection (a) of section 28-30a of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2012):
(a) There is established a fund to be known as the "Enhanced 9-1-1 Telecommunications Fund". The fund shall contain any moneys required by law to be deposited in the fund, including, but not limited to, any federal funds collected pursuant to subsection (d) of section 28-24 and fees assessed against subscribers of local telephone service, [and] subscribers of commercial mobile radio services [,] pursuant to section 16-256g, as amended by this act, and revenues from the prepaid wireless E 9-1-1 fee imposed pursuant to section 4 of this act. The Enhanced 9-1-1 Telecommunications Fund shall be held separate and apart from all other moneys, funds and accounts. Interest derived from the investment of the fund shall be credited to the assets of the fund. Any balance remaining in the fund at the end of any fiscal year shall be carried forward in the fund for the fiscal year next succeeding.
Sec. 3. Section 28-30b of the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2012):
As used in sections [28-30b] 28-30a to 28-30d, inclusive, as amended by this act, and sections 4 to 6, inclusive, of this act:
(1) ["Active prepaid wireless telephone service" means a prepaid wireless telephone service that has an account that has a positive balance greater than or equivalent to the fee to fund the enhanced emergency 9-1-1 program pursuant to section 16-256g.] "Consumer" means a person who purchases prepaid wireless telecommunications in a retail transaction.
(2) "Prepaid wireless E 9-1-1 fee" means the charge that any seller shall collect from a consumer in an amount established by section 5 of this act.
[(2)] (3) "Prepaid wireless [telephone] telecommunications service" means a wireless telephone service that [is activated in advance by payment for a finite dollar amount of service or for a finite set of minutes that terminate either upon use by a subscriber and delivery by the wireless provider of an agreed upon amount of service corresponding to the total dollar amount paid in advance or within a certain period of time following the initial purchase or activation, unless additional payments are made] a consumer pays for in advance and that allows the consumer to access the E 9-1-1 system by dialing 9-1-1. Such service is sold in predetermined units of minutes or dollars and such units of minutes or dollars decline with use.
[(3) "Mobile telephone number" or "MTN" means the telephone number assigned to a wireless telephone at the time of activation.]
(4) "Provider" means any person who provides prepaid wireless telecommunications service pursuant to a license issued by the Federal Communications Commission.
(5) "Retail transaction" means a purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
(6) "Sales and use tax" means the tax imposed under sections 12-406 to 12-432b, inclusive.
(7) "Seller" means a person who sells prepaid wireless telecommunications service to another person.
[(4)] (8) "Voice over Internet protocol service" or "VOIP" means a service that has the following characteristics: (A) Enables real-time, two-way voice communication; (B) requires a broadband connection from the users' locations; (C) requires IP-compatible customer premises equipment; and (D) allows subscribers generally to receive calls that originate on the public switched telephone network and to terminate calls on the public switched telephone.
[(5)] (9) "Voice over Internet protocol service provider" or "VOIP service provider" means a company that provides VOIP telephone service.
(10) "Wireless telecommunications service" means commercial mobile radio service as defined in 47 CFR Section 20.3, as from time to time amended.
Sec. 4. (NEW) (Effective January 1, 2012) (a) Each consumer shall be assessed a prepaid wireless E 9-1-1 fee. Such fee shall be equal to one-half of the rate determined by the Department of Public Utility Control in accordance with subsection (a) of section 16-256g of the general statutes, as amended by this act.
(b) Any seller conducting a retail transaction within this state with a consumer shall collect the fee described in subsection (a) of this section from such consumer. The seller shall disclose to the consumer the amount of such fee assessed in an invoice, a receipt, or other similar document, or by some other manner.
(c) For the purposes of subsection (b) of this section, a retail transaction made in the presence of the consumer at the place of business of the seller shall be treated as occurring in this state if such place of business is within the state, and any other retail transaction shall be treated as occurring in this state if the retail transaction is treated as occurring in this state under subdivision (2) of subsection (a) of section 12-407 of the general statutes for the purposes of the sales and use tax.
(d) The consumer shall be liable for any prepaid wireless E 9-1-1 fee. There shall be no liability on the part of the seller or provider, provided the seller shall be liable to remit any prepaid wireless E 9-1-1 fees that the seller collects from any consumer, as provided in section 5 of this act, including, but not limited to, any such fee that the seller collects but does not separately state on an invoice, receipt, or other similar document provided to the consumer, as required by subsection (b) of this section.
(e) The amount of the prepaid wireless E 9-1-1 fee that a seller collects from a consumer shall not be included in the base for measuring any tax, fee, surcharge, or other charge that the state, any political subdivision of the state, or any intergovernmental agency imposes on such seller, provided the seller separately stated such amount in an invoice, receipt, or other similar document provided to the consumer.
(f) The prepaid wireless E 9-1-1 fee shall increase or decrease proportionate to any change to the monthly fee, as determined by the Department of Public Utility Control under subsection (a) of section 16-256g of the general statutes, as amended by this act. Such increase or decrease shall become effective on the effective date of the change to the monthly fee or, if later, the first day of the first calendar month to occur at least sixty days after the department promulgates such change to the monthly fee. The Department of Revenue Services shall provide at least thirty days of advance notice of the change to the monthly fee by prominently displaying such change on the department's Internet web site.
Sec. 5. (NEW) (Effective January 1, 2012) (a) Any seller who collects a prepaid wireless E 9-1-1 charge shall remit such fee to the Department of Revenue Services at such time and in such manner as required by the Sales and Use Taxes Act. The Department of Revenue Services shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to retail sellers under the Sales and Use Taxes Act.
(b) Notwithstanding the provisions of the Sales and Use Taxes Act, a seller who collects a prepaid wireless E 9-1-1 fee may retain three per cent of such fee.
(c) The audit and appeal procedures applicable under the Sales and Use Taxes Act shall apply to each prepaid wireless E 9-1-1 fee.
(d) The Department of Revenue Services shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting sale for resale transactions for purposes of the Sales and Use Taxes Act.
(e) The Department of Revenue Services 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 of the general statutes, as amended by this act. Any revenue from the prepaid wireless E 9-1-1 fee shall be subject to any restrictions provided by section 28-30a of the general statutes, as amended by this act. The Department of Revenue Services may deduct no more than two per cent of the revenue and may use such amount to reimburse its direct costs of administering the collection and remittance of prepaid wireless E 9-1-1 fees.
Sec. 6. (NEW) (Effective January 1, 2012) (a) No provider or seller of prepaid wireless telecommunications service shall be liable for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 9-1-1 or E 9-1-1 service, or for 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.
(b) No provider or seller of prepaid wireless telecommunications service shall be liable for damages to any person resulting from or incurred in connection with the provision of any lawful assistance to any investigative or law enforcement officer of the United States, this or any other state, or any political subdivision of this or any other state, in connection with any lawful investigation or other law enforcement activity by such law enforcement officer.
Sec. 7. Section 28-30c of the general statutes is repealed. (Effective January 1, 2012)
This act shall take effect as follows and shall amend the following sections:
Section 1 January 1, 2012 16-256g
Sec. 2 January 1, 2012 28-30a(a)
Sec. 3 January 1, 2012 28-30b
Sec. 4 January 1, 2012 New section
Sec. 5 January 1, 2012 New section
Sec. 6 January 1, 2012 New section
Sec. 7 January 1, 2012 Repealer section
This act shall take effect as follows and shall amend the following sections:
Section 1
January 1, 2012
16-256g
Sec. 2
January 1, 2012
28-30a(a)
Sec. 3
January 1, 2012
28-30b
Sec. 4
January 1, 2012
New section
Sec. 5
January 1, 2012
New section
Sec. 6
January 1, 2012
New section
Sec. 7
January 1, 2012
Repealer section
Statement of Legislative Commissioners:
In section 4(a), "retail transaction" was changed to "consumer" for accuracy.
PS Joint Favorable Subst. C/R FIN
PS
Joint Favorable Subst. C/R
FIN