§ 76-101. 9-1-1 charge on prepaid wireless transactions.

(a)

Pursuant to O.C.G.A. § 46-5-134.2(b)(1), there is imposed a prepaid wireless 9-1-1 charge and the amount of such 9-1-1 charge shall be $1.50 per retail transaction occurring within the jurisdiction of the public safety answering point.

(b)

All such 9-1-1 charges collected by service suppliers shall be remitted to the Georgia Department of Revenue, as the contracted collection partner of the Georgia Emergency Communications Authority, at the times and in the manner provided by O.C.G.A. § 38-3-185, O.C.G.A. § 38-3-186, and any other Georgia Department of Revenue or Georgia Emergency Communications Authority rule or regulation adopted pursuant to Article 12 of Chapter 13 of Title 38 of the O.C.G.A. and Chapter 13 of Title 50 of the O.C.G.A., the "Georgia Administrative Procedures Act."

(c)

The clerk to the Fulton County Board of Commissioners shall file with the state revenue commissioner a certified copy of the applicable resolution within ten days of the adoption thereof. Any subsequent amendment to this resolution shall likewise be so filed by the clerk within ten days of the adoption thereof.

(d)

Unless specified otherwise in this article, all terms in this article shall be defined in the same manner as specified in O.C.G.A. § 46-5-122.

(e)

Pursuant to O.C.G.A. § 46-5-134, all proceeds received by Fulton County from 9-1-1 charges imposed by this article shall be deposited in the emergency telephone system fund maintained by the county; kept separate from general revenue of the county; and used exclusively for the statutorily authorized purposes.

(Res. No. 18-0725, Att. B, 10-17-18)