§ 5307 — Payment, collection and remittance of surcharge by providers of 911 communications

(a) Collection and remittance of surcharge.--

(1) Providers shall assess and collect the surcharge monthly from each subscriber and forward the collection quarterly less the actual uncollectibles to the State Treasurer for deposit in the fund.

(2) The surcharge shall be stated separately in the subscriber billing.

(3) (Deleted by amendment).

(a.1) Department of Revenue.--The Department of Revenue shall:

(1) Request information and require audits or reports relating to program compliance from any entity remitting the surcharge to the fund.

(2) Execute an agreement with the agency to memorialize their respective duties and responsibilities in support of audits or reports relating to program compliance.

(b) Multiline telephone systems.--In the case of Centrex or similar multiline telephone system subscribers, except PBX subscribers, the following multipliers shall be applied to determine the rate of the surcharge for each subscriber:

(1) For the first 25 lines, each line shall be assessed the surcharge.

(2) For lines 26 through 100, each line shall be assessed 75% of the surcharge.

(3) For lines 101 through 250, each line shall be assessed 50% of the surcharge.

(4) For lines 251 through 500, each line shall be assessed 20% of the surcharge.

(5) For lines 501 or more, each line shall be assessed 17.2% of the surcharge.

(6) As of August 1, 2015, for each digital transmission link, including primary rate interface service or Digital Signal-1 (DS-1) level service, or equivalent, that can be channelized and split into 23 or 24 voice-grade or data-grade channels for voice communications, that when the digits 9-1-1 are dialed provides the subscriber access to a PSAP through permissible interconnection to the dedicated 911 system, a subscriber's assessments shall be increased to 23 surcharges per transmission link.

(7) Each VoIP provider shall collect the uniform 911 surcharge for the number of VoIP service lines, Session Initiation Protocol (SIP) access lines or access line equivalents for which the VoIP provider has enabled the capacity for simultaneous outbound calls regardless of actual usage.

(8) Each VoIP provider that remits the surcharge shall certify the accuracy of the remittance annually as required using agency procedures and forms.

(c) Applicability.--The provisions of this section shall not apply to sellers or consumers of prepaid wireless telecommunications service.

(d) Reimbursement to municipalities.--(Deleted by amendment).

(e) Collection enforcement.--(Deleted by amendment).

(f) Prohibition against release of information.--(Deleted by amendment).

Legislative History

(June 29, 2015, P.L.36, No.12, eff. Aug. 1, 2015; Nov. 18, 2024, P.L.1186, No.147, eff. imd.) 2024 Amendment.Act 147 amended subsec. (b)(7) and added subsec. (a.1). Cross References.Section 5307 is referred to in section 5306.1 of this title.