BellSouth Telecommunications, LLC v. Cobb County et al.Annotate this Case
Cobb and Gwinnett Counties, Georgia, sued telephone companies for their failure to collect and remit to the Counties a charge imposed on subscribers to offset the cost of 911 services. The telephone companies raised various defenses to the Counties’ suits, including that the 911 charge was a tax that the Counties were not allowed to collect by a lawsuit like this one. The trial court rejected that argument and allowed the cases to proceed, but the Court of Appeals vacated that aspect of the trial court’s ruling and remanded because further development of the record was needed to determine whether the charge was a tax. The Georgia Supreme Court concluded the charge was indeed a tax regardless of more factual development, and the Counties lacked legal authority to collect that tax in this lawsuit.