2006 Code of Virginia § 58.1-3813.1 - (Repealed effective January 1, 2007) Local tax for enhanced 911 service; definitions

58.1-3813.1. (Repealed effective January 1, 2007) Local tax for enhanced911 service; definitions.

A. As used in this section and 58.1-3813.2, unless context requires adifferent meaning:

"Automatic location identification" or "ALI" means a telephone networkcapability that enables the automatic display of information defining thegeographical location of the telephone used to place a wireline 9-1-1 call.

"Automatic number identification" or "ANI" means a telephone networkcapability that enables the automatic display of the telephone number used toplace a wireline 9-1-1 call.

"Board" means the Wireless E-911 Services Board established pursuant to 56-484.13.

"Enhanced 9-1-1 service" or "E-911" means a service consisting oftelephone network features and PSAPs provided for users of telephone systemsenabling such users to reach a PSAP by dialing the digits "9-1-1." Suchservice automatically directs 9-1-1 emergency telephone calls to theappropriate PSAPs by selective routing based on the geographical locationfrom which the emergency call originated and provides the capability for ANIand ALI features.

"Local exchange carrier" means any public service company, provider ofVoice-over-Internet protocol service, or county, city or town granted acertificate to provide local exchange telephone service pursuant to Chapter10.1 ( 56-265.1 et seq.) of Title 56.

"Public safety answering point" or "PSAP" means a communicationsfacility equipped and staffed on a twenty-four-hour basis to receive andprocess 911 calls.

"Voice-over-Internet protocol service" has the same meaning ascribed to theterm in 56-1.

B. Any county, city or town which has, singly or by joint agreement,established or will establish an enhanced 911 service may impose a specialtax on the consumers of the telephone service or services provided by anycorporation subject to the provisions of Chapter 26 ( 58.1-2600 et seq.) ofthis title, and on consumers of Voice-over-Internet protocol service, not toexceed a monthly fee of three dollars. However, no such tax shall be imposedon federal, state and local government agencies or on consumers of CMRS, assuch term is defined in 56-484.12. Such tax shall be subject to thenotification and jurisdictional provisions of 58.1-3812.

C. The governing body of any county, city or town may exempt from payment ofthe tax any subscriber to individual telephone service or Voice-over-Internetprotocol service who resides in a nursing home or similar adult care facility.

D. Prior to imposing such tax, the governing body of any city, town or countyshall find that an enhanced 911 service, as defined in subsection A, has beenor will be installed in its respective locality and that the telephonecompany has central office equipment which will permit such system to beestablished.

E. For the purpose of compensating a telephone utility for accounting for andremitting the tax levied by this section, such telephone utility shall beallowed three percent of the amount of tax due and accounted for in the formof a deduction in submitting the return and paying the amount due by it.

F. Any such taxes imposed by this section shall be accounted for in aseparate special revenue fund or accounted for using a cost center andrevenue accounting system acceptable to the Auditor of Public Accounts. Thelocality shall report revenues, expenditures, and balances of the E-911special revenue fund or cost center in accordance with the specifications setforth in 15.2-2510. Amounts collected from the tax shall be used solely topay for reasonable, direct recurring and nonrecurring capital costs, andoperating expenses incurred by a public safety answering point in designing,upgrading, leasing, purchasing, programming, installing, testing,administering, delivering, or maintaining all necessary data, hardware andsoftware required to receive and process emergency telephone calls through anE-911 system, including salaries and fringe benefits of dispatchers anddirect call-takers of an E-911 system and costs incurred in trainingdispatchers and direct call-takers in receiving and dispatching emergencytelephone calls, and the salary and fringe benefits of the public safetyanswering point director or coordinator so long as such person has no otherduties other than the responsibility for the public safety answering point.

G. Localities shall ensure that the audit contract with their independentcertified public accountant includes audit procedures, in accordance with thespecifications set forth in 15.2-2511, of the separate special revenue fundor cost center required to be established for receiving and accounting foramounts collected under the tax authorized by this section. Thespecifications shall require an annual audit, beginning July 1, 2000, of suchfund or cost center so as to ensure that the amounts collected from such taxare expended solely to pay wireline PSAP cost as defined in this article. Theindependent certified public accountants shall report any findings to theAuditor of Public Accounts by November 30 following the fiscal year end. TheAuditor of Public Accounts shall summarize findings from all localities andreport those findings annually to the Governor, the Senate Committee onFinance and the House Committee on Appropriations, and the Virginia StateCrime Commission by February 1 of the next year.

H. No provider of Voice-over-Internet protocol service subject to thissection shall be liable for any civil damages for any act or omissionresulting from rendering such service with or without charge related toemergency calls unless such act or omission was the result of such serviceprovider's gross negligence or willful misconduct.

(2000, c. 1064; 2001, c. 529; 2002, cc. 479, 489; 2006, c. 691.)