(a)(1) The subscriber of an exchange access facility may be billed for the monthly "911" charge, if any, imposed with respect to that facility by the service supplier. Such "911" charge may not exceed $1.50 per month per exchange access facility provided to the telephone subscriber. All exchange access facilities billed to federal, state, or local governments shall be exempt from the "911" charge. Each service supplier shall, on behalf of the local government, collect the "911" charge from those telephone subscribers to whom it provides exchange telephone service in the area served by the emergency "911" system. As part of its normal billing process, the service supplier shall collect the "911" charge for each month an exchange access facility is in service, and it shall list the "911" charge as a separate entry on each bill. If a service supplier receives a partial payment for a bill from a telephone subscriber, the service supplier shall apply the payment against the amount the telephone subscriber owes the service supplier first.

(2)(A) If the governing authority of a local government operates or contracts for the operation of an emergency "911" system which is capable of providing or provides automatic number identification of a wireless telecommunications connection and the location of the base station or cell site which receives a "911" call from a wireless telecommunications connection, the subscriber of a wireless telecommunications connection whose billing address is within the geographic area that is served by the local government or that would be served by the local government for the purpose of such an emergency "911" system may be billed for the monthly wireless enhanced "911" charge, if any, imposed with respect to that connection by the wireless service supplier. Such wireless enhanced "911" charge may not exceed the amount of the monthly "911" charge imposed upon subscribers of exchange access facilities pursuant to paragraph (1) of this subsection and, in no event, shall such wireless enhanced "911" charge exceed $1.00 per month per wireless telecommunications connection provided to the telephone subscriber.

(B) On and after October 1, 2001, if the governing authority of a local government operates or contracts for the operation of an emergency "911" system which is capable of providing or provides automatic number identification and automatic location identification of a wireless telecommunications connection, the subscriber of a wireless telecommunications connection whose billing address is within the geographic area that is served by the local government or that would be served by the local government for the purpose of such an emergency "911" system may be billed for the monthly wireless enhanced "911" charge, if any, imposed with respect to that connection by the wireless service supplier. Such wireless enhanced "911" charge may not exceed the amount of the monthly "911" charge imposed upon subscribers of exchange access facilities pursuant to paragraph (1) of this subsection and shall be imposed on a monthly basis for each wireless telecommunications connection provided to the telephone subscriber.

(C) All wireless telecommunications connections billed to federal, state, or local governments shall be exempt from the wireless enhanced "911" charge. Each wireless service supplier shall, on behalf of the local government, collect the wireless enhanced "911" charge from those telephone subscribers whose billing address is within the geographic area that is served by the local government or that would be served by the local government for the purpose of such an emergency "911" system. As part of its normal billing process, the wireless service supplier shall collect the wireless enhanced "911" charge for each month a wireless telecommunications connection is in service, and it shall list the wireless enhanced "911" charge as a separate entry on each bill. If a wireless service supplier receives partial payment for a bill from a telephone subscriber, the wireless service supplier shall apply the payment against the amount the telephone subscriber owes the wireless service supplier first.

(b) Every telephone subscriber in the area served by the emergency "911" system shall be liable for the "911" and the wireless enhanced "911" charges imposed under this Code section until it has been paid to the service supplier. A service supplier shall have no obligation to take any legal action to enforce the collection of the "911" or wireless enhanced "911" charge. The service supplier shall provide the governing authority within 60 days with the name and address of each subscriber who has refused to pay the "911" or wireless enhanced "911" charge after such "911" or wireless enhanced "911" charge has become due. A collection action may be initiated by the local government that imposed the charges, and reasonable costs and attorneys' fees associated with that collection action may be awarded to the local government collecting the "911" or wireless enhanced "911" charge.

(c) The local government contracting for the operation of an emergency "911" system shall remain ultimately responsible to the service supplier for all emergency "911" system installation, service, equipment, operation, and maintenance charges owed to the service supplier. Any taxes due on emergency "911" system service provided by the service supplier will be billed to the local government subscribing to the service. State and local taxes do not apply to the "911" or wireless enhanced "911" charge billed to telephone subscribers under this Code section.

(d)(1) Each service supplier that collects "911" or wireless enhanced "911" charges on behalf of the local government is entitled to retain as an administrative fee an amount equal to 3 percent of the gross "911" or wireless enhanced "911" charge receipts to be remitted to the local government. The remaining amount shall be due quarterly to the local government and shall be remitted to it no later than 60 days after the close of a calendar quarter. The "911" and the wireless enhanced "911" charges collected by the service supplier shall be deposited and accounted for in a separate restricted revenue fund known as the Emergency Telephone System Fund maintained by the local government. The local government may invest the money in the fund in the same manner that other moneys of the local government may be invested and any income earned from such investment shall be deposited into the Emergency Telephone System Fund.

(2)(A) Before July 1, 2002, 30¢ of the monthly wireless enhanced "911" charge imposed pursuant to subparagraph (a)(2)(A) of this Code section shall be deposited in a separate restricted reserve account of the Emergency Telephone System Fund, which shall be designated as the Wireless Phase I Reserve Account. Money from the Wireless Phase I Reserve Account shall be used only to pay the nonrecurring and recurring installation, maintenance, service, and network charges of a wireless service supplier which are associated with providing automatic number identification of a wireless telecommunications connection and the location of the base station or cell site which receives a "911" call from a wireless telecommunications connection; provided, however, that if the local government has not, by July 1, 2002, begun operation or contracted for the operation of an emergency "911" system which is capable of providing or provides automatic location identification of a wireless telecommunications connection, the funds in the Wireless Phase I Reserve Account on July 1, 2002, shall be transferred into an appropriate unrestricted account or accounts of the Emergency Telephone System Fund and may be used for any purpose authorized under subsection (e) of this Code section. No wireless enhanced "911" charge may be imposed pursuant to subparagraph (a)(2)(B) of this Code section for a period of 24 months following the transfer of funds from the Wireless Phase I Reserve Account pursuant to this subparagraph. On and after July 1, 2002, 15¢ of the monthly wireless enhanced "911" charge imposed pursuant to subparagraph (a)(2)(A) of this Code section shall be deposited in the Wireless Phase I Reserve Account.

(B) Thirty cents of the monthly wireless enhanced "911" charge imposed pursuant to subparagraph (a)(2)(B) of this Code section shall be deposited in a separate restricted reserve account of the Emergency Telephone System Fund, which shall be designated as the Wireless Phase II Reserve Account. Money from the Wireless Phase II Reserve Account shall be used only to pay the nonrecurring and recurring installation, maintenance, service, and network charges of a wireless service supplier which are associated with providing automatic number identification and automatic location identification of a wireless telecommunications connection. Any funds which are in the Wireless Phase I Reserve Account at the time when the wireless enhanced "911" charge is first imposed pursuant to subparagraph (a)(2)(B) of this Code section shall be transferred to the Wireless Phase II Reserve Account.

(3) The governing authority of a local government operating or contracting for the operation of an emergency "911" system shall, by resolution, reaffirm the necessity for the "911" and the wireless enhanced "911" charges beginning with the thirteenth month following the month in which emergency "911" system service is first provided in the political subdivision and during such month annually thereafter.

(4) Such monthly "911" and wireless enhanced "911" charges may be reduced at any time by the governing authority by resolution; provided, however, that the said governing authority shall be required to reduce such monthly "911" or wireless enhanced "911" charge at any time the projected revenues from "911" or wireless enhanced "911" charges will cause the unexpended revenues in the Emergency Telephone System Fund at the end of the fiscal year to exceed by one and one-half times the unexpended revenues in such fund at the end of the immediately preceding fiscal year or at any time the unexpended revenues in such fund at the end of the fiscal year exceed by one and one-half times the unexpended revenues in such fund at the end of the immediately preceding fiscal year. Such reduction in the "911" or wireless enhanced "911" charge shall be in an amount which will avert the accumulation of revenues in such fund at the end of the fiscal year which will exceed by one and one-half times the amount of revenues in the fund at the end of the immediately preceding fiscal year. Funds in the Wireless Phase I Reserve Account and the Wireless Phase II Account shall not be considered in making the calculations described in this paragraph.

(e) Money from the Emergency Telephone System Fund shall be used only to pay for:

(1) The lease, purchase, or maintenance of emergency telephone equipment, including necessary computer hardware, software, and data base provisioning; addressing; and nonrecurring costs of establishing a "911" system;

(2) The rates associated with the service supplier's "911" service and other service supplier's recurring charges;

(3) The actual cost of salaries, including benefits, of employees hired by the local government solely for the operation and maintenance of the emergency "911" system and the actual cost of training such of those employees who work as dispatchers;

(4) Office supplies of the public safety answering points used directly in providing emergency "911" system services;

(5) The cost of leasing or purchasing a building used as a public safety answering point. Moneys from the fund cannot be used for the construction or lease of an emergency "911" system building until the local government has completed its street addressing plan;

(6) The lease, purchase, or maintenance of computer hardware and software used at a public safety answering point, including computer-assisted dispatch systems;

(7) Supplies directly related to providing emergency "911" system services, including the cost of printing emergency "911" public education materials; and

(8) The lease, purchase, or maintenance of logging recorders used at a public safety answering point to record telephone and radio traffic.

(f) The local government may contract with a service supplier for any term negotiated by the service supplier and the local government for an emergency "911" system and may make payments from the Emergency Telephone System Fund to provide any payments required by the contract.

(g) The service supplier shall maintain records of the amount of the "911" and wireless enhanced "911" charges collected for a period of at least three years from the date of collection. The local government may, at its expense, require an annual audit of the service supplier's books and records with respect to the collection and remittance of the "911" and wireless enhanced "911" charges. (h) In order to provide additional funding for the local government for emergency "911" system purposes, the local government may receive federal, state, municipal, or private funds which shall be expended for the purposes of this part.

(i) Subject to the provisions of Code Section 46-5-133, a telephone subscriber may be billed for the monthly "911" or wireless enhanced "911" charge for up to 18 months in advance of the date on which the "911" service becomes fully operational.

(j) In the event the local government is a federal military base providing emergency services to local exchange telephone subscribers residing on the base, a local exchange telephone service supplier is authorized to apply the "911" charges collected to the bill for "911" service rather than remit the funds to an Emergency Telephone System Fund.