§ 3-2-6. 911 charge on prepaid wireless transactions  

Latest version.
  • (1) [Generally.] In accordance with O.C.G.A., § 46-5-134.2, there is hereby imposed a prepaid wireless 911 charge as defined by O.C.G.A. § 46-5-134.2(a)(4) upon every prepaid wireless retail transaction occurring within the jurisdiction of the public service answering point in the amount of seventy-five cents ($0.75).

    (2) Collection of 911 charge on prepaid wireless transactions. Prepaid wireless 911 charges collected by sellers shall be remitted to the commissioner of the department of revenue at the times and in the manner provided by Chapter 8 of Title 48 of the Official Code of Georgia Annotated with respect to the sales and use tax imposed on prepaid wireless calling service.

    (3) Administrative provisions. The clerk of the county is hereby directed to file with the state revenue commissioner a certified copy of Ordinance No. 11-06 and amendments thereto, in accordance with O.C.G.A. § 46-5-134.2(j)(1), within ten (10) days of enactment of this section.

    (4) Depositing of funds; use of funds. In accordance with O.C.G.A. § 46-5-134.2(j)(5), funds received by this county from charges imposed by this section shall be deposited in the Emergency Telephone System Fund maintained by this county pursuant to O.C.G.A. § 46-5-134, and kept separate from general revenue of the jurisdiction; all such funds shall be used exclusively for the purposes authorized by O.C.G.A. § 46-5-134(f).

(Ord. No. 11-06, §§ 1—4, 8-2-11)