MISSISSIPPI LEGISLATURE
2020 Regular Session
To: Technology; Energy
By: Senator(s) DeLano, Blackwell, Jackson (11th), Jackson (32nd)
AN ACT TO CREATE THE MISSISSIPPI EMERGENCY COMMUNICATIONS AUTHORITY ACT; TO DEFINE CERTAIN TERMS USED IN THE ACT; TO ESTABLISH THE MISSISSIPPI EMERGENCY COMMUNICATIONS AUTHORITY AS AN ENTITY WITHIN THE MISSISSIPPI EMERGENCY MANAGEMENT AGENCY; TO PROVIDE FOR THE AUTHORITY'S POWERS AND DUTIES; TO PROVIDE FOR THE DISTRIBUTION OF THE SERVICE CHARGES; TO PROVIDE FOR CONFIDENTIALITY OF INFORMATION SUBMITTED TO THE AUTHORITY; TO AUTHORIZE THE LEVY OF A SERVICE CHARGE; TO BRING FORWARD SECTION 19-5-313, MISSISSIPPI CODE OF 1972, WHICH RELATES TO THE EMERGENCY TELEPHONE SERVICE (911) CHARGES, AND SECTIONS 19-5-331, 19-5-333, 19-5-335, 19-5-337, 19-5-339, 19-5-341 AND 19-5-343, MISSISSIPPI CODE OF 1972, WHICH RELATE TO THE ENHANCED WIRELESS EMERGENCY TELEPHONE SERVICE (E911); AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. This act shall be known and may be cited as the "Mississippi Emergency Communications Authority Act."
SECTION 2. As used in this act, the following terms shall have the following meanings, unless the context clearly indicates otherwise:
(a) "Authority" means the Mississippi Emergency Communications Authority.
(b) "Board of Governance" or "board" means the governing body of the authority.
(e) The director of the authority shall be the Mississippi Emergency Management Agency Emergency Management Communications Coordinator.
(b) The term "commercial mobile radio service provider" or "CMRS provider" means a person, corporation, or entity licensed by the federal communications commission to offer CMRS in the State of Mississippi, and includes, but is not limited to, broadband personal communications service, cellular radio telephone service, geographic area SMR services in the 800 MHz and 900 MHz bands that offer real-time, two-way voice service that is interconnected with the public switched network, incumbent wide area SMR licensees, or any other cellular or wireless telecommunications service to any service user.
(c) "Next Generation 9-1-1" or "NG9-1-1" is a secure, nationwide, interoperable, standards-based, all internet protocol emergency communications infrastructure enabling end-to-end transmission of all types of data, including, but not limited to, voice and multimedia communications from the public to a public safety answering point. A secure Internet Protocol (IP)-based system comprised of managed Emergency Services IP networks (ESInets), functional elements (applications), and databases that replicate traditional E9-1-1 features and functions and provides additional capabilities. NG9-1-1 is designed to provide access to emergency services from all connected communications sources, and provide multimedia data capabilities for Public Safety Answering Points (PSAPs) and other emergency service organizations.
(d) The term "emergency communications service fund" means the emergency communications service fund required to be established and maintained pursuant to Section 3 of this act.
(e) The term "emergency communications service charge" means the emergency communications service charge levied and maintained pursuant to this section and collected pursuant to Section 3 of this act.
(f) The term "distribution formula" means the formula specified in Section 3 of this act by which monies generated from the emergency communications service charge are distributed to the local emergency communications districts and to the authority.
(g) The term "ECD" means an emergency communications district created pursuant to Section 19-5-301 et seq., or by local and private act of the State of Mississippi.
(h) The term "exchange access facility" means an "exchange access facility" as defined by Section 19-5-303.
(i) The term "place of primary use" means the street address representative of where the consumer's use of communications services primarily occurs, which must be either the residential street address or the primary business street address of the consumer when location of primary use is impractical to determine, the physical address for billing may be used.
(j) The term "service supplier" means a "service supplier" as defined by Section 19-5-303.
(k) "Consumer" means a person who purchases retail communications service or prepaid wireless telecommunications service in a retail transaction.
(l) "Prepaid wireless emergency communications services charge" means the charge that is required to be collected by a seller from a consumer in the amount established under Section 3 of this act.
(m) "Prepaid wireless communications service" means a wireless communications service that allows a caller to access PSAP through a placed call or wireless data connection, which service must be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount.
(n) "Service provider" means an entity providing one or more of the following elements: wired, Voice over Internet Protocol (VoIP), wireless, prepaid, or any other service that could result in a call for assistance, communication services, network, CPE/911 systems, database service or support pursuant to a license issued by the Federal Communications Commission.
(o) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. A retail transaction that is effected in person by a consumer at a business location of the seller shall be treated as occurring in this state if that business location is in this state, and any other retail transaction shall be treated as occurring in this state if the retail transaction is treated as occurring in this state for purposes of Section 27-65-19(1)(d)(v)3.c.
(p) "Seller" means a person who sells prepaid wireless telecommunications service to another person.
(q) "ESInet" Emergency Services IP Network means a managed IP network that is used for emergency services communications, and which can be shared by all public safety agencies. It provides the IP transport infrastructure upon which independent application platforms and core services can be deployed, including, but not restricted to, those necessary for providing NG9-1-1 services. ESInets may be constructed from a mix of dedicated and shared facilities. ESInets may be interconnected at local, regional, state, federal, national and international levels to form an IP-based internetwork (network of networks).
(r) "GIS" Geographic Information System is a system for capturing, storing, displaying, analyzing and managing data and associated attributes which are spatially referenced.
(s) "IP" Internet Protocol means the method by which data is sent from one computer to another on the internet or other networks.
(t) "Public Safety Answering Point (PSAP)" is an entity responsible for receiving 9-1-1 calls and processing those calls according to a specific operational policy.
(u) "NG911 Implementation Fund" established to deposit/transfer all revenues derived from the existing CMRS providers' accounts payable fund (as stated in Section 19-5-333(2)(c)(i) that was levied on CMRS connections since the inception of Sections 19-5-335 and 19-5-343. These monies shall be deposited/transferred into an insured, interest-bearing account and these revenues which are deposited into the NG911 fund shall not be monies or property of the state and shall not be subject to appropriation by the Legislature. Interest derived from the NG911 Implementation fund shall be used for capital improvements and implementation of NG911 and related purposes as decided by the authority.
(v) "NG911 Fund" is specifically used to implement/deploy, maintain and upgrade as necessary a statewide NG911 Services Network, activities and/or infrastructure and other duties of the Mississippi Emergency Communications Authority as set forth in this act.
SECTION 3. (1) There is established the Mississippi Emergency Communications Authority as an instrumentality of the state. The authority and service providers shall work in cooperation with the state and local government to plan for and implement a statewide public safety communications network. The authority may contract and be contracted with and defend and bring actions, including, but not limited to, a private right of action to enforce this act. The authority shall be an entity within the Mississippi Emergency Management Agency and attached to said agency for all operational purposes. The director is the administrative head of the authority. The director shall serve at the will and pleasure of the executive director of Mississippi Emergency Management Agency. All employees shall serve at the pleasure of the executive director.
(2) The primary purpose of the authority shall be to administer, receive, audit, and remit emergency communications services charges for the benefit of local governments, as specified in this article, and on such terms and conditions as may be determined to be in the best interest of the operation of local governments in light of the following factors:
(a) Provide effective, efficient emergency services to all citizens of Mississippi.
(b) Such other factors as are in the public interest and welfare of the citizens of Mississippi.
(c) Provide as a statewide authority and resource for the implementation of a statewide NG911 plan.
(3) In addition to the purposes specified in subsection (2) of this section, the authority shall have the duties and responsibilities to:
(a) Apply for, receive, and use federal grants or state grants or both.
(b) Study, evaluate and establish technology standards for the regional and statewide provision of a public safety communications network and NG911 systems; review and revise technology standards based on orders and ruling by the Federal Communications Commission (FCC).
(c) Identify any changes necessary to accomplish more effective and efficient emergency communication service across this state, including consolidation and interoperability of 911 systems; and recommend a long-term plan for the most efficient and effective delivery of 911 services in Mississippi over both the long and short term; recommend any legislation necessary to implement the long-term plan and report its recommendations to the Legislature.
(d) Identify any changes necessary in the assessment and collection of emergency communication service charges; provide report to the legislative services office of the Senate and the House of Representatives.
(e) Develop, offer or make recommendations to the Mississippi Board of Emergency Telecommunications Standards and Training (Section 19-5-351) and other state agencies; as to training that should be provided to telecommunicators, trainers, supervisors, and directors of public safety answering points.
(f) Recommend minimum standards for the operation of public safety answering points; the authority shall develop and implement a quality assurance program internally, and shall monitor local and regional 911 call center compliance with technical and operational standards, requirements and practices.
(g) Collect data and statistics regarding the performance of public safety answering points; and shall coordinate with and provide technical assistance to PSAPS to illustrate a proficient path to obtain NG911 services.
(h) Identify any necessary changes or enhancements to develop and deploy NG911 statewide and to establish policies and procedures to develop and implement a plan to provide 911 services.
(i) Investigate and incorporate Geographical Information Systems (GIS) standards and mapping and other resources into the plan, and formulate recommended strategies for the efficient and effective delivery of 911 services.
(j) The board of governance shall request an annual audit of each emergency communications district based on the accounting system developed for use within this act. Within thirty (30) days after receipt of the audit request by the authority, a copy of the annual audit shall be filed with the clerk or recorder of the appropriate emergency communications district who shall then distribute copies to members of the Mississippi Emergency Communications Authority. Within thirty (30) days after receipt by the district, a copy of the annual audit shall also be filed with the chief administrative officer of the appropriate county or municipality. The State Auditor shall be responsible for determining that such audits are prepared in accordance with generally accepted governmental auditing standards and that such audits meet the minimum standards prescribed. The State Auditor shall also prescribe procedures necessary to assure that the books and records are kept in accordance with generally accepted accounting principles.
(k) The authority shall have the authority to act upon any adverse findings noted in such audits or financial statements and to order such action as may be necessary to remedy the adverse findings.
(4) (a) Management of the authority shall be vested in a board of governance which shall consist of the following:
(i) The Commissioner of Public Safety, or his or her designee;
(ii) The Commissioner of Revenue, or his or her designee;
(iii) Three (3) members appointed by the Governor who shall be 911 governance, each of whom shall be currently employed by a public safety answering point. The Mississippi 911 Coordinators Association, the Mississippi Chapter of the Association of Public Safety Communications Officials, the Mississippi Chapter of the National Emergency Number Association may provide recommendations to the Governor for such appointments;
(iv) One (1) member appointed by the Lieutenant Governor who shall be an elected member of a county governing authority that operates or contracts for the operation of a public safety answering point. The Mississippi Association of Supervisors may make recommendations to the Lieutenant Governor for such appointment;
(v) One (1) member appointed by the Lieutenant Governor who may be a city/county manager, city/county administrator, or finance officer from a city/county that operates or contracts for the operation of a public safety answering point. The Mississippi Association of Supervisors may provide recommendations to the Lieutenant Governor for such appointment;
(vi) One (1) member appointed by the Governor who may represent Mississippi Emergency Medical Services Mississippi Emergency Medical Services may provide recommendations to the Governor for such appointment;
(vii) One (1) member appointed by the Speaker of the House of Representatives who shall be an elected member of a municipal governing authority, city manager, city administrator, or finance officer from a municipality that operates or contracts for the operation of a public safety answering point. The Mississippi Municipal League may provide recommendations to the Speaker of the House of Representatives for such appointment;
(viii) One (1) member from the telecommunications industry who shall be appointed by the Governor; to be rotated each term from the North, Central and Southern Public Service Communications Districts;
(ix) One (1) member appointed by the Lieutenant Governor who is a sheriff responsible for managing a public safety answering point. The Mississippi Sheriffs' Association may provide recommendations to the Lieutenant Governor for such appointment;
(x) One (1) police chief appointed by the Speaker of the House of Representatives who is serving a local government. The Mississippi Association of Chiefs of Police may provide recommendations to the Speaker of the House of Representatives for such appointment; and
(xi) One (1) fire chief appointed by the Speaker of the House of Representatives who is serving a local government. The Mississippi Fire Chiefs Association may provide recommendations to the Speaker of the House of Representatives for such appointment.
(c) The board may appoint additional persons to serve in an advisory role to the board. Such advisers shall be nonvoting and shall not be counted in ascertaining if a quorum is present.
(d) Members of the board of governance shall receive no compensation for their services but may be authorized by the authority to receive reimbursement from funds of the authority as provided by state law for travel associated with their service in an amount not to exceed the reimbursement authorized for state officers and employees in Section 25-3-41, Mississippi Code of 1972.
(e) Thirteen (13) members of the board of governance shall constitute a quorum, and the affirmative votes of a majority of a quorum shall be required for any action to be taken by the board.
(f) The director of the authority shall convene the initial meeting of the board of the authority no later than the month, day and year, at which time the board shall elect one (1) of its members as chairperson. In addition, the board shall elect from its membership a vice chairperson and a secretary/treasurer.
(g) The board of governance shall promulgate bylaws and may adopt other procedures for governing its affairs and for discharging its duties as may be permitted or required by law or applicable rules and regulations.
(5) The authority through its board of governance shall have the power and authority to:
(a) Have a seal and alter the same at its pleasure;
(b) Make and execute contracts, lease agreements, and all other instruments necessary or convenient to exercise the powers of the authority or to further the public purpose for which the authority is created, including, but not limited to, professional services;
(c) Acquire by purchase, lease, or otherwise and to hold, lease, and dispose of real or personal property of every kind and character, or any interest therein, in furtherance of the purpose of the authority;
(d) Apply for and to accept any gifts or grants, loan guarantees, loans of funds, property, or financial or other aid in any form from the federal government or any agency or instrumentality thereof, from the state government or any agency or instrumentality thereof, or from any other source for any or all purposes specified in this article and to comply, subject to the provisions of this article, with the terms and conditions thereof;
(e) Deposit or otherwise invest funds held by it in any state depository or in any investment that is authorized for the investment of proceeds of state general obligation bonds and to use for its corporate purposes or redeposit or reinvest interest earned on such funds;
(f) Receive, manage, control and distribute the emergency communications service charge fund collected by the Department of Revenue on behalf of the authority and pursuant to Section (???) The Emergency Communications Charge Service Fund shall be deposited into an insured, interest-bearing account. The revenues which are deposited into the Emergency Communications Service Charge Fund shall not be monies or property of the state and shall not be subject to appropriation by the Legislature. Interest derived from the Emergency Communications Service Charge Fund shall be divided on a prorated basis of total revenue collected on behalf of each 911 Emergency Communications Department (ECD);
(g) Retain from the Emergency Communications Service Charge Fund collected during each calendar month an amount not to exceed five percent (5%) of the money allocated to the NG911 Fund as reimbursement for the operations by the authority in administering Section 3 of this act, including, but not limited to, retaining and paying the independent, third-party auditor to review and disburse the cost-recovery funds and to prepare the reports contemplated by Section 5 of this act;
(h) To establish a distribution formula by which the authority will make disbursements of the emergency communications service charge in the following amounts and in the following manner:
(i) The remainder of all funds collected by the authority, which shall not be less than seventy percent (70%) of the total funds collected by the Department of Revenue on behalf of the authority of the Emergency Communications Service Charge Fund shall be distributed by the authority monthly based on the number of CMRS connections in each ECD for use in providing PSAP services, including capital improvements, and in their normal operations.
(ii) Out of the funds collected by the Department of Revenue, on behalf of the authority, up to thirty percent (30%) shall be deposited into the NG911 Fund, and shall be used to plan and prepare for the transition from Legacy 911 to NG911 by implementing/deploying and maintaining an IP based system comprised of managed Emergency Services IP networks (ESInets), functional elements (applications), databases (GIS), and call handling systems that replicate traditional E911 features and functions and provides additional capabilities.
An ECD that has within its jurisdiction zip code designations that do not adhere to county lines shall assist the authority in determining the appropriate county to which funds should be distributed;
(i) To obtain from an independent, third-party auditor retained by the board to provide annual reports to the authority no later than sixty (60) days after the close of each fiscal year, which shall provide an accounting for all emergency communications service charges deposited into the Emergency Communications Services Charge Fund during the preceding fiscal year and all disbursements to ECDs during the preceding fiscal year. The authority shall provide a copy of the annual reports to the Chairmen of Appropriations Committees of the House of Representatives and Senate and Legislative Services Office within thirty (30) days of receipt of report;
(j) To retain an independent, third-party accountant who shall audit service providers at the discretion of the authority to verify the accuracy of each service providers' emergency communications service charge collection. The information obtained by the audits shall be used solely for the purpose of verifying that service providers are accurately collecting and remitting the emergency communications service charges and may be used for any legal action initiated by the authority against service providers;
(k) To levy interest charges at the legal rate of interest established in Section 75-17-1 on any amount due and outstanding from any service provider who fails to remit emergency communications service charges in accordance with Section (???);
(l) To promulgate such rules and regulations as may be necessary to effect the provisions of Sections 1 through 8 of this act;
(m) To maintain a registration database of all service providers and to impose an administrative fine on any provider that fails to comply with the registration requirements in Section (???);
(n) In order to provide additional funding for implementing, deploying, operating, and maintaining NG911 programs, the authority may receive federal, state, county or municipal funds, as well as funds from private sources, and may expend such funds for the purposes of Section 19-5-301 et seq.
(6) The creation of the authority and the carrying out of its purpose under this act are in all respects for the benefit of the people of this state. The authority shall be carrying out an essential governmental function on behalf of local governments in the exercise of the powers conferred upon it by this act and is, therefore, given the same immunity from liability for carrying out its intended functions as other state officials and employees.
(7) The authority shall not be required to pay taxes or assessments upon any real or personal property acquired under its jurisdiction, control, possession, or supervision.
(8) All monies received by the authority pursuant to this act shall be deemed to be trust funds to be held and applied solely as provided in this act.
(9) This act, being for the welfare of the state and its inhabitants, shall be liberally construed to effect the purposes thereof.
(10) The board shall be subject to and shall comply with the Mississippi Administrative Procedures Law in the same manner as a state agency. The board may promulgate and amend, from time to time, such rules or regulations, consistent with this act and the Mississippi Administrative Procedures Law as it deems consistent with or required for the public welfare, for the administration of any provision of this act, or for the orderly conduct of the board's affairs. Any claim by the authority that a service supplier has violated any provision of this act shall be adjudicated as a contested proceeding under Mississippi Administrative Procedures Law, Section 25-43-1.101, and be subject to judicial review under the Mississippi Administrative Procedures Law, Section 25-43-1.101.
(11) It is the Legislature's intent to ensure that the NG911 Fund shall be used for capital improvements and implementation of NG911 and related purposes as decided by the authority and Board of Governance.
(12) The NG911 Implementation Fund shall be used to fund planning, activities and/or infrastructure associated with carrying out the duties of the Mississippi Emergency Communications Authority or its authorized agent as set forth in this act.
SECTION 4. All information submitted to the Authority or to the independent, third-party auditor as provided by Section (???) shall be retained by the authority and such auditor in confidence and shall be subject to review only by the authority. Further, notwithstanding any other provision of the law, no information so submitted shall be subject to subpoena or otherwise released to any person other than to the submitting service provider, the authority, and the aforesaid independent, third-party auditor without the express permission of the administrator and the submitting service provider. General information collected by the aforesaid independent, third-party auditor shall only be released or published in aggregate amounts which do not identify or allow identification of numbers of subscribers of revenues attributable to an individual service provider.
SECTION 5. The Attorney General shall provide legal services for the authority.
SECTION 6. (1) The state hereby levies an emergency communications service charge in an amount of Two Dollars ($2.00) per residential telephone subscriber line per month, Two Dollars ($2.00) per Voice over Internet Protocol subscriber account per month, Two Dollars ($2.00) per commercial telephone subscriber line per month for exchange telephone service, Two Dollars ($2.00) per CMRS connection per month, and Two Dollars ($2.00) for a prepaid wireless telecommunications service purchased in a retail transaction. Any emergency communications service charge shall have uniform application and shall be imposed throughout the entire state.
(2) No such emergency communications service charge shall be imposed upon more than two hundred (200) exchange access facilities or Voice over Internet Protocol lines per location. Trunks or service lines used to supply service to CMRS providers shall not have an emergency communications service charge levied against them.
(3) Each service provider shall act as a collection agent for the emergency communications service charge and shall, as part of the provider's normal monthly billing process, collect the emergency communications service charges levied upon providers and customers pursuant to subsection (1) of this section and shall, not later than thirty (30) days after the end of the calendar month in which such emergency communications service charges are collected, remit to the Department of Revenue the emergency communications service charges so collected. A return, in such form as the Department of Revenue and the service supplier agree upon, shall be filed with the Department of Revenue, to include aggregate emergency communications service charges collected by a zip code plus four (4) designation as required by the federal Uniform Sourcing Act and a remittance of the amount of service charge collected payable to the Emergency Communications Services Charge Fund.
(4) Each service provider shall list the emergency communications service charge as a separate entry on each bill which includes an emergency communications service charge.
(5) The service supplier shall maintain records of the amount of service charge collected for a period of at least two (2) years from date of collection. The authority shall receive an annual audit of the service supplier's books and records with respect to the collection and remittance of the service charge.
(6) The service supplier shall have no obligation to take any legal action to enforce the collection of any emergency communications service charge; however, the service supplier shall annually provide the authority, upon request by the authority, with a list of the amount uncollected, together with the names and addresses of those service users who carry a balance that can be determined by the service supplier to be nonpayment of such service charge. Good-faith compliance by the service supplier with this provision shall constitute a complete defense to any legal action or claim which may result from the service supplier's determination of nonpayment and/or the identification of service users in connection therewith.
(7) Each service provider shall register with the authority and the Department of Revenue and shall provide the following information upon registration:
(a) The company name of the provider;
(b) The marketing name of the provider;
(c) The publicly traded name of the provider;
(d) The physical address of the company headquarters and of the main office located in the State of Mississippi; and
(e) The names and addresses of the providers' board of directors/owners.
Each service provider shall notify the authority of any change in the information prescribed in paragraphs (a) through (e) of this subsection (7). The authority may impose an administrative fine in an amount not to exceed Ten Thousand Dollars ($10,000.00) on any provider which fails to comply with the provisions of this subsection.
(8) (a) For prepaid wireless communications service, the emergency communications service charge shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the emergency communications service charge shall be either separately stated on an invoice, receipt or other similar document that is provided to the consumer by the seller, or otherwise disclosed to the consumer.
(b) The prepaid wireless emergency service charge is the liability of the consumer and not of the seller or of any service provider, except that the seller shall be liable to remit all prepaid wireless emergency service charges that the seller collects from consumers as provided in subsection (1) of this section, including all such charges that the seller is deemed to have collected where the amount of the charge has not been separately stated on an invoice, receipt or other similar document provided to the consumer by the seller.
(c) Prepaid wireless emergency communications service charges collected by sellers shall be remitted to the Department of Revenue at the times and in the manner provided by Title 27 of Chapter 65 with respect to sales and use taxes. The Department of Revenue shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to Title 27 of Chapter 65.
(d) The audit and appeal procedures applicable to Title 27 of Chapter 65 shall apply to prepaid wireless emergency communications service charges.
(e) The Department of Revenue shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting sale for resale transactions for sales and use tax purposes under Title 27 of Chapter 65.
(9) The amount of the emergency communications service charge that is collected by a service providers or seller from a consumer, shall not be considered revenue for any purpose and therefore shall not be included in the base for measuring any tax, fee, surcharge or other charge that is imposed by this state, any political subdivision of this state or any intergovernmental agency.
(10) No service provider or seller of prepaid wireless communications service shall be liable for damages to any person resulting from or incurred in connection with accessing or attempting to access emergency services.
(11) No service provider shall be liable for damages to any person or entity resulting from or incurred in connection with the service provider's provision of assistance to any investigative or law enforcement officer of the United States, this or any other state, or any political subdivision of this or any other state, in connection with any investigation or other law enforcement activity by such law enforcement officer that the provider believes in good faith to be lawful.
(12) The emergency communications service charge provided in section (???) and the service charge provided in Section 19-5-357 to fund the training of public safety telecommunicators shall be the only charges assessed to service providers and customers relating to emergency communications services.
SECTION 7. (1) (ADD NECESSARY DOR LANGUAGE)
(2) The Department of Revenue shall pay all remitted emergency communications service charges over to the authority within thirty (30) days of receipt, for use by the authority in accordance with the purposes permitted by Section (?), after deducting an amount, not to exceed one percent (1%) of collected charges that shall be retained by the department to reimburse its direct costs of administering the collection and remittance of emergency communication service charges.
(3) In order to provide additional funding for the district, the board of commissioners may receive federal, state, county or municipal funds, as well as funds from private sources, and may expend such funds for the purposes of Section 19-5-301 et seq.
SECTION 8. Section 19-5-313, Mississippi Code of 1972, is brought forward as follows:
19-5-313. (1) The board of supervisors may levy an emergency telephone service charge in an amount not to exceed One Dollar ($1.00) per residential telephone subscriber line per month, One Dollar ($1.00) per Voice over Internet Protocol subscriber account per month, and Two Dollars ($2.00) per commercial telephone subscriber line per month for exchange telephone service. Any emergency telephone service charge shall have uniform application and shall be imposed throughout the entirety of the district to the greatest extent possible in conformity with availability of such service in any area of the district. Those districts which exist on the date of enactment of Chapter 539, Laws of 1993, shall convert to the following structure for service charge levy: If the current charge is five percent (5%) of the basic tariff service rate, the new collection shall be Eighty Cents (80¢) per month per residential subscriber line and One Dollar and Sixty Cents ($1.60) per month per commercial subscriber line. The collections may be adjusted as outlined in Chapter 539, Laws of 1993, and within the limits set forth herein.
(2) If the proceeds generated by the emergency telephone service charge exceed the amount of monies necessary to fund the service, the board of supervisors may authorize such excess funds to be expended by the county and the municipalities in the counties to perform the duties and pay the costs relating to identifying roads, highways and streets, as provided by Section 65-7-143. The board of supervisors shall determine how the funds are to be distributed in the county and among municipalities in the county for paying the costs relating to identifying roads, highways and streets. The board of supervisors may temporarily reduce the service charge rate or temporarily suspend the service charge if the proceeds generated exceed the amount that is necessary to fund the service and/or to pay costs relating to identifying roads, highways and streets. Such excess funds may also be used in the development of county or district communications and paging systems when used primarily for the alerting and dispatching of public safety entities and for other administrative costs such as management personnel, maintenance personnel and related building and operational requirements. Such excess funds may be placed in a depreciation fund for emergency and obsolescence replacement of equipment necessary for the operation of the overall 911 emergency telephone and alerting systems.
(3) No such service charge shall be imposed upon more than twenty-five (25) exchange access facilities or Voice over Internet Protocol lines per person per location. Trunks or service lines used to supply service to CMRS providers shall not have a service charge levied against them. Every billed service user shall be liable for any service charge imposed under this section until it has been paid to the service supplier. The duty of the service supplier to collect any such service charge shall commence upon the date of its implementation, which shall be specified in the resolution for the installation of such service. Any such emergency telephone service charge shall be added to and may be stated separately in the billing by the service supplier to the service user.
(4) The service supplier shall have no obligation to take any legal action to enforce the collection of any emergency telephone service charge. However, the service supplier shall annually provide the board of supervisors and board of commissioners with a list of the amount uncollected, together with the names and addresses of those service users who carry a balance that can be determined by the service supplier to be nonpayment of such service charge. The service charge shall be collected at the same time as the tariff rate or, for nontariff services, at the time of payment, in accordance with the regular billing practice of the service supplier. Good faith compliance by the service supplier with this provision shall constitute a complete defense to any legal action or claim which may result from the service supplier's determination of nonpayment and/or the identification of service users in connection therewith.
(5) The amounts collected by the service supplier attributable to any emergency telephone service charge shall be due the county treasury monthly. The amount of service charge collected each month by the service supplier shall be remitted to the county no later than sixty (60) days after the close of the month. A return, in such form as the board of supervisors and the service supplier agree upon, shall be filed with the county, together with a remittance of the amount of service charge collected payable to the county. The service supplier shall maintain records of the amount of service charge collected for a period of at least two (2) years from date of collection. The board of supervisors and board of commissioners shall receive an annual audit of the service supplier's books and records with respect to the collection and remittance of the service charge. From the gross receipts to be remitted to the county, the service supplier shall be entitled to retain as an administrative fee, an amount equal to one percent (1%) thereof. From and after March 10, 1987, the service charge is a county fee and is not subject to any sales, use, franchise, income, excise or any other tax, fee or assessment and shall not be considered revenue of the service supplier for any purpose.
(6) In order to provide additional funding for the district, the board of commissioners may receive federal, state, county or municipal funds, as well as funds from private sources, and may expend such funds for the purposes of Section 19-5-301 et seq.
SECTION 9. Section 19-5-331, Mississippi Code of 1972, is brought forward as follows:
19-5-331. As used in Sections 19-5-331 through 19-5-341, the following words and phrases have the meanings ascribed in this section unless the context clearly indicates otherwise:
(a) The terms "board" and "CMRS Board" mean the Commercial Mobile Radio Service Emergency Telephone Services Board.
(b) The term "automatic number identification" or "ANI" means an Enhanced 911 Service capability that enables the automatic display of the ten-digit wireless telephone number used to place a 911 call and includes "pseudo-automatic number identification" or "pseudo-ANI," which means an Enhanced 911 Service capability that enables the automatic display of the number of the cell site and an identification of the CMRS provider.
(c) The term "commercial mobile radio service" or "CMRS" means commercial mobile radio service under Sections 3(27) and 332(d) of the Federal Telecommunications Act of 1996, 47 USCS Section 151 et seq., and the Omnibus Budget Reconciliation Act of 1993, Public Law 103-66. The term includes the term "wireless" and service provided by any wireless real time two-way voice communication device, including radio-telephone communications used in cellular telephone service, personal communication service, or the functional or competitive equivalent of a radio-telephone communications line used in cellular telephone service, a personal communication service, specialized mobile radio service, or a network radio access line. The term does not include service whose customers do not have access to 911 or to a 911-like service, to a communication channel suitable only for data transmission, to a wireless roaming service or other nonlocal radio access line service, or to a private telecommunications system.
(d) The term "commercial mobile radio service provider" or "CMRS provider" means a person or entity who provides commercial mobile radio service or CMRS service.
(e) The term "CMRS connection" means each mobile handset telephone number assigned to a CMRS customer with a place of primary use in the State of Mississippi.
(f) The term "CMRS Fund" means the Commercial Mobile Radio Service Fund required to be established and maintained pursuant to Section 19-5-333.
(g) The term "CMRS service charge" means the CMRS emergency telephone service charge levied and maintained pursuant to Section 19-5-333 and collected pursuant to Section 19-5-335.
(h) The term "distribution formula" means the formula specified in Section 19-5-333(c) by which monies generated from the CMRS service charge are distributed on a percentage basis to emergency communications districts and to the CMRS Fund.
(i) The term "ECD" means an emergency communications district created pursuant to Section 19-5-301 et seq., or by local and private act of the State of Mississippi.
(j) The term "Enhanced 911," "E9ll," "Enhanced E911 system" or "E911 system" means an emergency telephone system that provides the caller with emergency 911 system service, that directs 911 calls to appropriate public safety answering points by selective routing based on the geographical location from which the call originated, and that provides the capability for automatic number identification and other features that the Federal Communications Commission (FCC) may require in the future.
(k) The term "exchange access facility" means an "exchange access facility" as defined by Section 19-5-303.
(l) The term "FCC Order" means Federal Communications Commission orders, rules and regulations issued with respect to implementation of Basic 911 or Enhanced 911 and other emergency communication services.
(m) The term "place of primary use" means the street address representative of where the customer's use of mobile telecommunications services primarily occurs, which must be either the residential street address or the primary business street address of the customer.
(n) The term "service supplier" means a "service supplier" as defined by Section 19-5-303.
(o) The term "technical proprietary information" means technology descriptions, technical information or trade secrets and the actual or developmental costs thereof which are developed, produced or received internally by a CMRS provider or by a CMRS provider's employees, directors, officers or agents.
SECTION 10. Section 19-5-333, Mississippi Code of 1972, is brought forward as follows:
19-5-333. (1) There is created a Commercial Mobile Radio Service (CMRS) Board, consisting of eight (8) members to be appointed by the Governor with the advice and consent of the Senate. The members of the board shall be appointed as follows:
(a) One (1) member from the Northern Public Service Commission District selected from two (2) nominees submitted to the Governor by the Mississippi 911 Coordinators Association;
(b) One (1) member from the Central Public Service Commission District selected from two (2) nominees submitted to the Governor by the Mississippi Chapter of the Association of Public Safety Communication Officers;
(c) One (1) member from the Southern Public Service Commission District selected from two (2) nominees submitted to the Governor by the National Emergency Numbering Association;
(d) Two (2) members who are wireless provider representatives;
(e) One (1) member who is a consumer representing the state at large with no affiliation to the three (3) trade associations or the wireless providers;
(f) One (1) member who is a member of the Mississippi Law Enforcement Officers Association selected from two (2) nominees submitted to the Governor by the association; and
(g) One (1) member who is a member of the Mississippi Association of Supervisors selected from two (2) nominees submitted to the Governor by the association.
The initial terms of the board members, as appointed after July 1, 2002, shall be staggered as follows: The members appointed under paragraph (d) shall serve a term of two (2) years; the member appointed under paragraph (e) shall serve a term of one (1) year. After the expiration of the initial terms, the term for all members shall be four (4) years.
(2) The board shall have the following powers and duties:
(a) To collect and distribute a CMRS emergency telephone service charge on each CMRS customer whose place of primary use is within the state. The rate of such CMRS service charge shall be One Dollar ($1.00) per month per CMRS connection. In the case of prepaid wireless service, the rate and methodology for collecting and remitting the 911 charge is governed by Section 19-5-343. The CMRS service charge shall have uniform application and shall be imposed throughout the state. The board is authorized to receive all revenues derived from the CMRS service charge levied on CMRS connections in the state and collected pursuant to Section 19-5-335.
(b) To establish and maintain the CMRS Fund as an insured, interest-bearing account into which the board shall deposit all revenues derived from the CMRS service charge levied on CMRS connections in the state and collected pursuant to Section 19-5-335. The revenues which are deposited into the CMRS Fund shall not be monies or property of the state and shall not be subject to appropriation by the Legislature. Interest derived from the CMRS Fund shall be divided equally to pay reasonable costs incurred by providers in compliance with the requirements of Sections 19-5-331 through 19-5-341 and to compensate those persons, parties or firms employed by the CMRS Board as contemplated in paragraph (d) of this subsection. The interest income is not subject to the two percent (2%) cap on administrative spending established in Section 19-5-335(3).
(c) To establish a distribution formula by which the board will make disbursements of the CMRS service charge in the following amounts and in the following manner:
(i) Out of the funds collected by the board, thirty percent (30%) shall be deposited into the CMRS Fund, and shall be used to defray the administrative expenses of the board in accordance with Section 19-5-335(3) and to pay the actual costs incurred by such CMRS providers in complying with the wireless E911 service requirements established by the FCC Order and any rules and regulations which are or may be adopted by the FCC pursuant to the FCC Order, including, but not limited to, costs and expenses incurred for designing, upgrading, purchasing, leasing, programming, installing, testing or maintaining all necessary data, hardware and software required in order to provide such service as well as the incremental costs of operating such service. Sworn invoices must be presented to the board in connection with any request for payment and approved by a majority vote of the board prior to any such disbursement, which approval shall not be withheld or delayed unreasonably. In no event shall any invoice for payment be approved for the payment of costs that are not related to compliance with the wireless E911 service requirements established by the FCC Order and any rules and regulations which are or may be adopted by the FCC pursuant to the FCC Order, and any rules and regulations which may be adopted by the FCC with respect to implementation of wireless E911 services.
(ii) The remainder of all funds collected by the board, which shall not be less than seventy percent (70%) of the total funds collected by the board, shall be distributed by the board monthly based on the number of CMRS connections in each ECD for use in providing wireless E911 service, including capital improvements, and in their normal operations. For purposes of distributing the funds to each ECD, every CMRS provider shall identify to the CMRS Board the ECD to which funds should be remitted based on zip code plus four (4) designation, as required by the federal Uniform Sourcing Act.
An ECD board that has within its jurisdiction zip code designations that do not adhere to county lines shall assist CMRS providers in determining the appropriate county to which funds should be distributed.
(d) To contract for the services of accountants, attorneys, consultants, engineers and any other persons, firms or parties the board deems necessary to effectuate the purposes of Sections 19-5-331 through 19-5-341.
(e) To obtain from an independent, third-party auditor retained by the board annual reports to the board no later than sixty (60) days after the close of each fiscal year, which shall provide an accounting for all CMRS service charges deposited into the CMRS Fund during the preceding fiscal year and all disbursements to ECDs during the preceding fiscal year. The board shall provide a copy of the annual reports to the Chairmen of the Public Utilities Committees of the House of Representatives and Senate.
(f) To retain an independent, third-party accountant who shall audit CMRS providers at the discretion of the CMRS Board to verify the accuracy of each CMRS providers' service charge collection. The information obtained by the audits shall be used solely for the purpose of verifying that CMRS providers accurately are collecting and remitting the CMRS service charge and may be used for any legal action initiated by the board against CMRS providers.
(g) To levy interest charges at the legal rate of interest established in Section 75-17-1 on any amount due and outstanding from any CMRS provider who fails to remit service charges in accordance with Section 19-5-335(1).
(h) To promulgate such rules and regulations as may be necessary to effect the provisions of Sections 19-5-331 through 19-5-341.
(i) To make the determinations and disbursements as provided by Section 19-5-333(2)(c).
(j) To maintain a registration database of all CMRS providers and to impose an administrative fine on any provider that fails to comply with the registration requirements in Section 19-5-335.
(3) The CMRS service charge provided in subsection (2)(a) of this section and the service charge provided in Section 19-5-357 to fund the training of public safety telecommunicators shall be the only charges assessed to CMRS customers relating to emergency telephone services.
(4) The board shall serve without compensation; however, members of the board shall be entitled to be reimbursed for actual expenses and travel costs associated with their service in an amount not to exceed the reimbursement authorized for state officers and employees in Section 25-3-41, Mississippi Code of 1972.
(5) It is the Legislature's intent to ensure that the State of Mississippi shall be Phase I compliant by July 1, 2005. For purposes of this subsection, Phase I compliant means the mandate by the FCC that requires any carrier when responding to a PSAP to define and deliver data related to the cell site location and the caller's call-back number.
SECTION 11. Section 19-5-335, Mississippi Code of 1972, is brought forward as follows:
19-5-335. (1) Each CMRS provider shall act as a collection agent for the CMRS Fund and shall, as part of the provider's normal monthly billing process, collect the CMRS service charges levied upon CMRS connections pursuant to Section 19-5-333(2)(a) from each CMRS connection to whom the billing provider provides CMRS service and shall, not later than thirty (30) days after the end of the calendar month in which such CMRS service charges are collected, remit to the board the net CMRS service charges so collected after deducting the fee authorized by subsection (2) of this section. Each billing provider shall list the CMRS service charge as a separate entry on each bill which includes a CMRS service charge.
(2) Each CMRS provider shall be entitled to deduct and retain from the CMRS service charges collected by such provider during each calendar month an amount not to exceed one percent (1%) of the gross aggregate amount of such CMRS service charges so collected as reimbursement for the costs incurred by such provider in collecting, handling and processing such CMRS service charges.
(3) The board shall be entitled to retain from the CMRS service charges collected during each calendar month an amount not to exceed two percent (2%) of the money allocated to the CMRS Fund as reimbursement for the costs incurred by the board in administering Sections 19-5-331 through 19-5-341 including, but not limited to, retaining and paying the independent, third-party auditor to review and disburse the cost recovery funds and to prepare the reports contemplated by Sections 19-5-331 through 19-5-341.
(4) Each CMRS provider shall register with the CMRS Board and shall provide the following information upon registration:
(a) The company name of the provider;
(b) The marketing name of the provider;
(c) The publicly traded name of the provider;
(d) The physical address of the company headquarters and of the main office located in the State of Mississippi; and
(e) The names and addresses of the providers' board of directors/owners.
Each CMRS provider shall notify the board of any change in the information prescribed in paragraphs (a) through (e). The board may suspend the disbursement of cost recovery funds to, and may impose an administrative fine in an amount not to exceed Ten Thousand Dollars ($10,000.00) on any provider which fails to comply with the provisions of this subsection.
SECTION 12. Section 19-5-337, Mississippi Code of 1972, is brought forward as follows:
19-5-337. All technical proprietary information submitted to the board or to the independent, third-party auditor as provided by Section 19-5-333(2)(d) shall be retained by the board and such auditor in confidence and shall be subject to review only by the board. Further, notwithstanding any other provision of the law, no technical proprietary information so submitted shall be subject to subpoena or otherwise released to any person other than to the submitting CMRS provider, the board and the aforesaid independent, third-party auditor without the express permission of the administrator and the submitting CMRS provider. General information collected by the aforesaid independent, third-party auditor shall only be released or published in aggregate amounts which do not identify or allow identification of numbers of subscribers of revenues attributable to an individual CMRS provider.
SECTION 13. Section 19-5-339, Mississippi Code of 1972, is brought forward as follows:
19-5-339. In accordance with the Federal Communication Commission Order, no CMRS provider shall be required to provide wireless Enhanced 911 Service until such time as (a) the provider receives a request for such service from the administrator of a Public Safety Answering Point (PSAP) that is capable of receiving and utilizing the data elements associated with the service; (b) funds are available pursuant to Section 19-5-333; and (c) the local exchange carrier is able to support the wireless Enhanced 911 system.
SECTION 14. Section 19-5-341, Mississippi Code of 1972, is brought forward as follows:
19-5-341. Wireless emergency telephone service shall not be used for personal use and shall be used solely for the use of communications by the public. Any person who knowingly uses or attempts to use wireless emergency telephone service for a purpose other than obtaining public safety assistance, or who knowingly uses or attempts to use wireless emergency telephone service in an effort to avoid any CMRS charges, is guilty of a misdemeanor and shall be subject to a fine of not more than Five Hundred Dollars ($500.00) or imprisonment of not more than thirty (30) days in the county jail, or both such fine and imprisonment. If the value of the CMRS charge or service obtained in a manner prohibited by this section exceeds One Hundred Dollars ($100.00), the offense may be prosecuted as a felony and punishable by a fine of not more than Five Thousand Dollars ($5,000.00) and imprisonment of not more than three (3) years, or both such fine and imprisonment.
SECTION 15. Section 19-5-343, Mississippi Code of 1972, is brought forward as follows:
19-5-343. (1) Definitions. For purposes of this section, the following terms shall have the following meanings:
(a) "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail transaction.
(b) "Department" means the Mississippi Department of Revenue.
(c) "Prepaid wireless E911 charge" means the charge that is required to be collected by a seller from a consumer in the amount established under subsection (2).
(d) "Prepaid wireless telecommunications service" means a wireless telecommunications service that allows a caller to dial 911 to access the 911 system, which service must be paid for in advance and is sold in predetermined units or dollars of which the number declines with use in a known amount.
(e) "Provider" means a person who provides prepaid wireless telecommunications service pursuant to a license issued by the Federal Communications Commission.
(f) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
(g) "Seller" means a person who sells prepaid wireless telecommunications service to another person.
(h) "Wireless telecommunications service" means commercial mobile radio service as defined by Section 20.3 of Title 47 of the Code of Federal Regulations, as amended.
(2) Collection and remittance of E911 charge. (a) Amount of Charge. The prepaid wireless E911 charge shall be One Dollar ($1.00) per retail transaction.
(b) Collection of charge. The prepaid wireless E911 charge shall be collected by the seller from the consumer with respect to each retail transaction occurring in this state. The amount of the prepaid wireless E911 charge shall be either separately stated on an invoice, receipt or other similar document that is provided to the consumer by the seller, or otherwise disclosed to the consumer.
(c) Application of charge. For purposes of paragraph (b) of this subsection, a retail transaction that is effected in person by a consumer at a business location of the seller shall be treated as occurring in this state if that business location is in this state, and any other retail transaction shall be treated as occurring in this state if the retail transaction is treated as occurring in this state for purposes of Section 27-65-19(1)(d)(v)3.c.
(d) Liability for charge. The prepaid wireless E911 charge is the liability of the consumer and not of the seller or of any provider, except that the seller shall be liable to remit all prepaid wireless E911 charges that the seller collects from consumers as provided in subsection (3), including all such charges that the seller is deemed to have collected where the amount of the charge has not been separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller.
(e) Exclusion of E911 charge from base of other taxes and fees. The amount of the prepaid wireless E911 charge that is collected by a seller from a consumer, whether or not such amount is separately stated on an invoice, receipt or other similar document provided to the consumer by the seller, shall not be included in the base for measuring any tax, fee, surcharge or other charge that is imposed by this state, any political subdivision of this state or any intergovernmental agency.
(f) Resetting of charge. The prepaid wireless E911 charge shall be increased or reduced, as applicable, upon any change to the state E911 charge on postpaid wireless telecommunications service under Section 19-5-333. Such increase or reduction shall be effective on the effective date of the change to the postpaid charge or, if later, the first day of the first calendar month to occur at least sixty (60) days after the enactment of the change to the postpaid charge. The department shall provide not less than thirty (30) days of advance notice of such increase or reduction on the commission's website.
(3) Administration of E911 charge. (a) Time and manner of payment. Prepaid wireless E911 charges collected by sellers shall be remitted to the department at the times and in the manner provided by Chapter 65 of Title 27 with respect to sales and use taxes. The department shall establish registration and payment procedures that substantially coincide with the registration and payment procedures that apply to Chapter 65 of Title 27.
(b) Seller administrative deduction. A seller shall be permitted to deduct and retain two percent (2%) of prepaid wireless E911 charges that are collected by the seller from consumers.
(c) Audit and appeal procedures. The audit and appeal procedures applicable to Chapter 65 of Title 27 shall apply to prepaid wireless E911 charges.
(d) Exemption documentation. The department shall establish procedures by which a seller of prepaid wireless telecommunications service may document that a sale is not a retail transaction, which procedures shall substantially coincide with the procedures for documenting sale for resale transactions for sales and use tax purposes under Chapter 65 of Title 27.
(e) Disposition of remitted charges. The department shall pay all remitted prepaid wireless E911 charges over to the Commercial Mobile Radio Service Emergency Telephone Services Board within thirty (30) days of receipt, for use by the board in accordance with the purposes permitted by Section 19-5-333, after deducting an amount, not to exceed two percent (2%) of collected charges, that shall be retained by the department to reimburse its direct costs of administering the collection and remittance of prepaid wireless E911 charges. The amount of the distribution shall be determined by dividing the population of the communications district by the state population, and then multiplying that quotient times the total revenues remitted to the department after deducting the amount authorized in this subsection.
(4) No Liability. (a) No liability regarding 911 service. No provider or seller of prepaid wireless telecommunications service shall be liable for damages to any person resulting from or incurred in connection with the provision of, or failure to provide, 911 or E911 service, or for identifying, or failing to identify, the telephone number, address, location or name associated with any person or device that is accessing or attempting to access 911 or E911 service.
(b) No provider of prepaid wireless service shall be liable for damages to any person or entity resulting from or incurred in connection with the provider's provision of assistance to any investigative or law enforcement officer of the United States, this or any other state, or any political subdivision of this or any other state, in connection with any investigation or other law enforcement activity by such law enforcement officer that the provider believes in good faith to be lawful.
(c) Incorporation of postpaid 911 liability protection. In addition to the protection from liability provided by paragraphs (a) and (b) of this subsection, each provider and seller shall be entitled to the further protection from liability, if any, that is provided to providers and sellers of wireless telecommunications service that is not prepaid wireless telecommunications service pursuant to Section 19-5-361.
(5) Exclusivity of prepaid wireless E911 charge. The prepaid wireless E911 charge imposed by this section shall be the only E911 governmental funding obligation imposed with respect to prepaid wireless telecommunications service in this state, and no tax, fee, surcharge or other charge shall be imposed by this state, any political subdivision of this state, or any intergovernmental agency, for E911 funding purposes, upon any provider, seller or consumer with respect to the sale, purchase, use or provision of prepaid wireless telecommunications service.
(6) Notwithstanding any other method or formula of collection and/or distribution of the emergency telephone service charges as specified in this section and as such collection and/or distribution method or formula is specified in this section, a provider may collect and distribute the said charges in any other manner applicable to satisfy the intent and requirements of this section.
SECTION 16. This act shall take effect and be in force from and after July 1, 2020, and shall stand repealed on June 30, 2020.