Nebraska § 86-1080 Service supplier; surcharges; remittance; record; audit; report; commission; duties; administrative fine

Nebraska Statutes

§ 86-1080 — Service supplier; surcharges; remittance; record; audit; report; commission; duties; administrative fine

Nebraska § 86-1080

Ch. 86Telecommunications and Technology

This text of Nebraska § 86-1080 (Service supplier; surcharges; remittance; record; audit; report; commission; duties; administrative fine) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 86-1080 (2026).

Text

(1)The amount of service surcharges collected in one calendar quarter by a service supplier shall be remitted to the local governing body no later than sixty days after the close of that calendar quarter. At the time of the remittance, the service supplier shall file a return for the remittance with the local governing body in such form as the local governing body and the service supplier agree upon. The service supplier shall maintain a record of the amount of service surcharges collected. The record shall be maintained for a period of one year after the date the amount was billed. A local governing body may at its own expense require an annual audit of a service supplier's books and records concerning the collection and remittance of a service surcharge.

(2)On or before April 30 of eac

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(1) The amount of service surcharges collected in one calendar quarter by a service supplier shall be remitted to the local governing body no later than sixty days after the close of that calendar quarter. At the time of the remittance, the service supplier shall file a return for the remittance with the local governing body in such form as the local governing body and the service supplier agree upon. The service supplier shall maintain a record of the amount of service surcharges collected. The record shall be maintained for a period of one year after the date the amount was billed. A local governing body may at its own expense require an annual audit of a service supplier's books and records concerning the collection and remittance of a service surcharge.
(2) On or before April 30 of each year, each service supplier shall report for the preceding calendar year to the commission for each of its exchanges (a) whether 911 service is provided in that exchange, (b) the level of the service surcharge, (c) to which local governing body the service surcharge is being submitted, and (d) the amount of revenue collected by the service surcharge.
(3) The commission shall compile and place the information from such reports required in subsection (2) of this section into its annual telecommunications report to the Legislature, including the availability and location of 911 service in the State of Nebraska.
(4) The commission shall adopt and promulgate rules and regulations necessary to carry out subsections (2) and (3) of this section.
(5) The commission may administratively fine pursuant to section 75-156 any person who violates the 911 Service System Act.

Legislative History

Source: Laws 1990, LB 240, § 11; Laws 1993, LB 305, § 31; Laws 2000, LB 1285, § 17; R.S.Supp.,2000, § 86-1005; Laws 2002, LB 1105, § 238; Laws 2008, LB755, § 8; R.S.1943, (2024), § 86-437; Laws 2025, LB362, § 62. Effective Date: September 3, 2025 Cross References: Annual report to Legislature, see section 86-163.