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2010 SESSION

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HB 754 Wireless E-911 charges; establishes rate & procedures for collection & remittance of by sellers.

Introduced by: William R. Janis | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Prepaid wireless E-911 charges; collection by retailers. Establishes the rate and procedures for the collection and remittance of prepaid wireless E-911 charges by dealers of prepaid wireless service in the Commonwealth. The bill would establish a charge of $0.50 per retail purchase of prepaid wireless services that allow access to the 911 system. The dealer is required to remit prepaid wireless E-911 charges to the Department of Taxation, and liability for the charge is placed on the end user. The Department of Taxation would be required to establish guidelines implementing this measure, which shall include an exemption for small dealers. Dealers will be allowed to retain a discount of five percent of collected prepaid wireless E-911 charges. The provisions of the bill would apply to retail transactions occurring on or after January 1, 2011. SB 441 is identical.

SUMMARY AS PASSED HOUSE:

Prepaid wireless E-911 charges; collection by retailers. Establishes the rate and procedures for the collection and remittance of prepaid wireless E-911 charges by dealers of prepaid wireless service in the Commonwealth. The bill would establish a charge of $0.50 per retail purchase of prepaid wireless services that allow access to the 911 system. The dealer is required to remit prepaid wireless E-911 charges to the Department of Taxation, and liability for the charge is placed on the end user. The Department of Taxation would be required to establish guidelines implementing this measure, which shall include an exemption for small dealers. Dealers will be allowed to retain a discount of five percent of collected prepaid wireless E-911 charges. The provisions of the bill would apply to retail transactions occurring on or after January 1, 2011.

SUMMARY AS INTRODUCED:

Prepaid wireless E-911 charges; collection by retailers. Establishes the rate and procedures for the collection and remittance of prepaid wireless E-911 charges by sellers of prepaid wireless service in the Commonwealth. The bill would establish a charge of $0.50 per retail purchase of prepaid wireless services that allow access to the 911 system, with such charge also adjusted proportionately with any change to the wireless E-911 surcharge on postpaid wireless services. The Department of Taxation would be required to establish registration and payment procedures with respect to prepaid wireless E-911 charges that are substantially similar to those applicable to the sales tax. Retail sellers would be allowed to retain a discount of five percent of collected prepaid wireless E-911 charges. The provisions of the bill would apply to retail transactions occurring on or after January 1, 2011.