§ 16-9-103 — Imposition of tax; liability of user for tax; collection; uncollected amounts; discontinuing service prohibited

Wyoming § 16-9-103

• Jurisdiction: Wyoming
• Title 16: City, County, State and Local Powers
• Ch. 9: TELEPHONE SERVICE
• Art. 1: EMERGENCY TELEPHONE SERVICE

Text

(a) In addition to any other powers for the protection of
the public health, a governing body may incur any nonrecurring
or recurring costs for the installation, maintenance or
operation of a 911 system and may pay these costs by imposing a
911 emergency tax for this service in those portions of the
governing body's jurisdiction for which 911 service is to be
provided.
(b) In accordance with the provisions of this subsection,
and after a public hearing the governing body may, by ordinance
in the case of cities and by resolution in the case of counties
or special districts, impose a monthly uniform tax on service
users within its designated 911 service area in an amount not to
exceed seventy-five cents ($.75) per month on each local
exchange access line, per wireless communications access or
other technological device that under normal operation is
designed or routinely used to access 911. Only one (1) governing
body may impose a 911 emergency tax for each 911 system. Except
as provided by W.S. 16-9-109 for prepaid wireless communication
access and regardless of the level at which the tax is set, if
an assessment is made on both local exchange access facilities
and wireless communications access, the amount of the tax
imposed per local exchange access facility and the amount of the
tax imposed per wireless communications access or access by
other technological device that under normal operation is
designed or routinely used to access 911, shall be equal.
Except as provided by W.S. 16-9-109, the proceeds of the 911
emergency tax shall be set aside in an enterprise fund or other
separate accounts from which the receipts shall be used to pay
for the 911 system costs authorized in W.S. 16-9-105, and may be
imposed at any time following the execution of an agreement with
the provider of the service at the discretion of the governing
body.
(c) No 911 emergency tax shall be imposed upon more than
one hundred (100) local exchange access lines or their
equivalent per customer billing.
(d) Collection of any 911 emergency tax from a service
user pursuant to this act shall commence at the time specified
by the governing body in accordance with this act. Taxes imposed
under this act and required to be collected by the service
supplier shall be added to and stated separately in the billings
to the service user.
(e) Every billed service user shall be liable for any 911
emergency tax imposed under this act until it has been paid to
the service supplier or governing body.
(f) An action to collect taxes under subsection (d) of
this section may be brought by or on behalf of the public agency
imposing the tax. The service supplier shall annually provide
the governing body a list of the amounts uncollected along with
the names and addresses of delinquent service users. The service
supplier is not liable for uncollected amounts.
(g) Any 911 emergency tax imposed under this act shall be
collected at the time charges for the telecommunications are
collected under the regular billing practice of the service
supplier.
(h) Service shall not be discontinued to any service user
by any service supplier for the nonpayment of any tax under this
act.
(j) The 911 emergency tax imposed pursuant to this section
shall only be imposed upon service users whose address is in
those portions of the governing body's jurisdiction for which
emergency telephone service shall be provided; however, such 911
emergency tax shall not be imposed upon any state or local
governmental entity.
(k) Effective January 1, 2015, and every calendar year
thereafter, the governing body primarily responsible for the
expenditure of revenues collected pursuant to this act shall
file with the Wyoming public service commission a statement of
its gross receipts and expenditures authorized by this act for
the prior calendar year. The Wyoming public service commission
is authorized to promulgate rules in consultation with the
governing bodies and the Wyoming public safety communications
commission to develop a statement of revenues and expenditures
that, to the maximum extent possible, is uniform across
governing bodies.
(m) Except as provided in subsection (k) of this section,
this section shall not apply to the 911 emergency tax imposed on
prepaid wireless communication access by W.S. 16-9-109.