Code of the District of Columbia

Chapter 18. Emergency and Non-Emergency Number Telephone System Assessments Fund.


§ 34–1801. Definitions.

For the purposes of this chapter, the term:

(1) Repealed.

(2) “Commission” means the Public Service Commission of the District of Columbia.

(2A) “Consumer” means an individual who purchases prepaid wireless telecommunications service in a retail transaction for any purpose other than resale.

(3) “Fund” means the Emergency and Non-Emergency Number Telephone Calling Systems Fund established under § 34-1802.

(4) “Local exchange carrier” means a person that is engaged in the provision of local exchange service or exchange access.

(5) “Local exchange service” means a telecommunications service provided within an exchange area.

(6) “Person” means an individual, corporation, company, association, joint-stock company, association, firm, partnership, or other entity.

(6A) “Prepaid wireless E911 charge” means the charge that is required to be collected by a seller from a consumer in the amount established under § 34-1803.02.

(6B) “Prepaid wireless telecommunications service” means a commercial mobile radio service, as defined by § 20.3 of Title 47 of the Code of Federal Regulations, 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.

(6C) “Provider” means a person that provides prepaid wireless telecommunications service pursuant to a license issued by the Federal Communications Commission.

(7) “Public safety answering point” means an answering location for 911 and 311 calls originating in a given area.

(7A) “Retail transaction” means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.

(8) “Reverse 911 system” means a capability that allows the Metropolitan Police Department to forward a pre-recorded message to residents and businesses within a designated geographical area.

(8A) “Seller” means a person who sells prepaid wireless telecommunications service to another person.

(9) Repealed.

(10) “911 system” means:

(A) Equipment for connecting and out-switching a 911 call originating within a local exchange carrier’s local exchange service;

(B) Trunking facilities from a local exchange carrier to a public safety answering point;

(C) Equipment necessary for routing a 911 call to a public safety answering point;

(D) Facilities and staff needed to operate a call answering center;

(E) A 311 system; and

(F) A reverse 911 system.

(11) “311 system” means a telephone system that is used to reduce emergency telephone call congestion by diverting non-emergency calls from the emergency telephone lines.


(Oct. 19, 2000, D.C. Law 13-172, § 602, 47 DCR 6308; Nov. 13, 2003, D.C. Law 15-39, § 502(a), 50 DCR 5668; Sept. 24, 2010, D.C. Law 18-223, § 3002(a), 57 DCR 6242.)

Section References

This section is referenced in § 1-327.53.

Effect of Amendments

Section 607 of D.C. Law 13-172 provided: “Except for section 606, this title shall apply as of October 1, 2000.”

D.C. Law 15-39 repealed pars. (1) and (9).

Emergency Legislation

For temporary (90-day) addition of section, see § 602 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90-day) authorization of applicability of section, see § 609 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90 day) amendment of section, see §§ 602 to 605, 607, of the Fiscal Year 2001 Budget Support Congressional Review Emergency Act of 2000 (D.C. Act 13-438, October 20, 2000, 47 DCR 8740).

For temporary (90 day) amendment of section, see § 502(a) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) amendment of section, see § 502(a) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).

For temporary (90 day) amendment of section, see § 3002(a) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Short Title

Short title of title V of Law 15-39: Section 501 of D.C. Law 15-39 provided that title V of the act may be cited as the Emergency and Non-Emergency Number Telephone Calling Systems Fund Amendment Act of 2003.

Short title: Section 3001 of D.C. Law 18-223 provided that subtitle A of title III of the act may be cited as the “Prepaid Wireless E911 Charge Amendment Act of 2010”.

Editor's Notes

Applicability: Section 504 of D.C. Law 15-39 provided: Section 502 shall apply as of October 1, 2003.”

Section 3003 of D.C. Law 18-223 provided: “Sec. 3003. Applicability. This subtitle shall apply as of October 1, 2010.”

Delegation of Authority

Delegation of Mayor’s Authority under Title VI of D.C. Law 13-172, the “Emergency and Non-Emergency Number Telephone Calling Systems Fund Act of 2000”, see Mayor’s Order 2004-165, September 24, 2004 ( 51 DCR 9750).

Delegation of Authority pursuant to the Emergency and Non-Emergency Number Telephone Calling Systems Fund Act of 2000 and Section 3208 of the Office of Unified Communications Establishment Act of 2004, see Mayor’s Order 2009-85, May 27, 2009 ( 56 DCR 6826).


§ 34–1802. Emergency and Non-Emergency Number Telephone Calling Systems Fund.

(a) There is established a fund designated as the Emergency and Non-Emergency Number Telephone Calling Systems Fund, which shall be separate from the General Fund of the District of Columbia and shall be used solely for the purposes set forth in subsection (b) of this section. The Fund shall be funded by a tax imposed under §§ 34-1803 and 34-1803.02 and from sources identified in § 34-1803.03. All monies collected under § 34-1803, § 34-1803.02, and 34-§ 1803.03 and all interest earned on those monies, shall be deposited into the Fund without regard to fiscal year limitation pursuant to an act of Congress. All monies deposited into the Fund shall not revert to, or be transferred to, the General Fund of the District of Columbia at the end of any fiscal year or at any other time, but shall be continually available for the uses and purposes set forth in subsection (b) of this section, subject to authorization by Congress in an appropriations act.

(a-1) All authority and operations of the Fund shall be administered by the Office of Unified Communications.

(b) The Fund shall be used solely to defray personnel and nonpersonnel costs incurred by the District of Columbia and its agencies and instrumentalities in providing a 911 system, and direct costs incurred by wireless carriers in providing wireless E-911 service. For purposes of this subsection, the term “costs” shall include obligations incurred both before and after October 19, 2000. The Fund shall not be used for any other purpose.

(b-1) After October 1, 2008, no monies in the Fund shall be used to defray personnel costs.

(b-2) After October 1, 2010, no monies in the Fund shall be used to defray nonpersonal costs related to overhead, including energy, rentals, janitorial services, security, or occupancy costs. The Fund shall be used solely to defray technology and equipment costs directly incurred by the District of Columbia and its agencies and instrumentalities in providing a 911 system and direct costs incurred by wireless carriers in providing wireless E-911 service. The Fund shall not be used for any other purpose.

(b-3) Notwithstanding subsection (b-2) of this section, monies in the Fund may be used to defray security costs during fiscal year 2011 and fiscal year 2012.

(c) The Mayor shall submit to the Council, as a part of the annual budget, a requested appropriation for expenditures from the Fund. Any monies received but not expended in a given fiscal year shall be retained by the Fund.

(d)(1) All income and expenses of the Fund shall be audited annually by the Chief Financial Officer, who shall transmit the audit report to the Mayor and the Council.

(A) The expenses of the annual audit shall be defrayed by the Fund.

(B) The annual audit shall include the following:

(i) The assets, liabilities, fund balance, revenue, and expenditures of the Fund;

(ii) A detailed accounting of the Fund’s expenditures;

(iii) Recommendations to improve the financial management processes of the Fund;

(iv) Identification of any Fund expenditures that are not permitted under law;

(v) Recommendations to improve the language of the Fund’s enabling statute to reflect best practices; and

(vi) Any other information deemed important by the Chief Financial Officer.

(2) The Chief Financial Officer shall also transmit to the Mayor and Council quarterly reports summarizing the income and expenditures of the Fund.

(e) During fiscal year 2003, the Mayor shall allocate at least $500,000 of any revenue the Fund earns due to the enactment of the Emergency and Non-Emergency Number Telephone Calling Systems Fund Amendment Act of 2002 (title VII of D.C. Law 14-307), in excess of the Fund revenue projection included in the District of Columbia’s budget submission to Congress, to increase the number of emergency call-taking staff who are working during hours when call volume is above average. The Mayor may increase the number of emergency call-taking staff through such measures that he considers appropriate, including hiring new staff, authorizing overtime, employing light-duty sworn police officers or firefighters, or offering a shift differential, in accordance with Chapter 6 of Title 1 and any applicable collective bargaining agreements.


(Oct. 19, 2000, D.C. Law 13-172, § 603, 47 DCR 6308; June 5, 2003, D.C. Law 14-307, § 702(a), 49 DCR 11664; Nov. 13, 2003, D.C. Law 15-39, § 502(b), 50 DCR 5668; Dec. 7, 2004, D.C. Law 15-205, § 3222, 51 DCR 8441; Sept. 18, 2007, D.C. Law 17-20, § 3022(a), 54 DCR 7052; Aug. 16, 2008, D.C. Law 17-219, § 3002(a), 55 DCR 7598; Mar. 3, 2010, D.C. Law 18-111, § 3011(a), 57 DCR 181; Sept. 24, 2010, D.C. Law 18-223, §§ 3002(b), 3052, 57 DCR 6242; Sept. 14, 2011, D.C. Law 19-21, §§ 3052, 9052(a)(1), 58 DCR 6226; Sept. 20, 2012, D.C. Law 19-168, § 3042(a), 59 DCR 8025.)

Section References

This section is referenced in § 34-1801.

Effect of Amendments

D.C. Law 14-307 rewrote subsec. (d) and added subsec. (e). Prior to amendment, subsec. (d) had read as follows: “(d) All income and expenses of the Fund shall be audited annually by the Mayor. The audit report shall be provided to the Council. The expenses of each audit shall be defrayed by the Fund.”

D.C. Law 15-39 rewrote subsec. (a) which had read as follows: “(a) There is established a fund designated as the Emergency and Non-Emergency Number Telephone Calling Systems Fund, which shall be separate from the General Fund of the District of Columbia and shall be used solely for the purposes set forth in subsection (b) of this section. The Fund shall be funded by user fees imposed under § 34-1803. All fees collected under § 34-1803, and all interest earned on those fees, shall be deposited into the Fund without regard to fiscal year limitation pursuant to an act of Congress. All fees deposited into the Fund shall not revert to the General Fund of the District of Columbia at the end of any fiscal year or at any other time, but shall be continually available for the uses and purposes set forth in subsection (b) of this section, subject to authorization by Congress in an appropriations act”.

D.C. Law 15-205 added subsec. (a-1).

D.C. Law 17-20, in subsec. (a), substituted “The Fund shall be funded by a tax imposed under § 34-1803 and from sources identified in § 34-1803.01” for “The Fund shall be funded by a tax imposed under § 34-1803”; and added subsec. (b-1).

D.C. Law 17-219 rewrote subsec. (b-1), which had read as follows: “(b-1) As of October 1, 2009, no more than 10 full-time equivalent employees shall be funded by the Fund. Beginning with the proposed budget for fiscal year 2009, the Mayor shall begin the transition of full-time equivalent employees funded by the Fund so that no more than 10 remain as of October 1, 2009.”

D.C. Law 18-111 added subsec. (b-2).

D.C. Law 18-223, in subsec. (a), substituted “§ 34-1803 and § 34-1803.02” for “§ 34-1803” in two places; and rewrote subsec. (d), which had read as follows: “(d) All income and expenses of the Fund shall be audited annually by the Chief Financial Officer, who shall transmit the audit report to the Mayor and Council. The expenses of the annual audit shall be defrayed by the Fund. The Chief Financial Officer shall also transmit to the Mayor and Council quarterly reports summarizing the income and expenditures of the Fund.”

D.C. Law 19-21, in subsec. (a), deleted “and from sources identified in § 34-1803.01” following “§ 34-1803.02”; and added subsec. (b-3).

The 2012 amendment by D.C. Law 19-168, in (a), added “and from sources identified in § 34-1803.03” in the second sentence, substituted “§ 34-1803, 34-1803.02, and 34-1803.03” for “§ 34-1803 and 34-1803.02” in the third sentence, and added “or be transferred to” in the last sentence.

Emergency Legislation

For temporary (90-day) addition of section, see § 603 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90-day) authorization of applicability of section, see § 609 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90 day) amendment of section, see § 702(a) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) amendment of section, see § 702(a) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see § 702(a) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

For temporary (90 day) amendment of section, see § 502(b) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) hiring freeze exemption provisions, see § 503 of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) amendment of section, see § 502(b) and 503 of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).

For temporary (90 day) amendment of section, see § 3222 of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).

For temporary (90 day) amendment of section, see § 3222 of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).

For temporary (90 day) amendment of section, see § 3022(a) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).

For temporary (90 day) amendment of section, see § 3011(a) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) amendment of section, see § 3011(a) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

For temporary (90 day) amendment of section, see §§ 3002(b), 3052 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

For temporary (90 day) amendment of section, see § 3002 of Fiscal Year 2012 Budget Support Emergency Act of 2011 (D.C. Act 19-93, June 29, 2011, 58 DCR 5599).

For temporary (90 day) amendment of section, see § 3042(a) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).

For temporary (90 day) amendment of section, see § 3042(a) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).

Short Title

Short title: Section 3021 of D.C. Law 17-20 provided that subtitle C of title III of the act may be cited as the “Critical Emergency Communications Amendment Act of 2007”.

Short title: Section 3001 of D.C. Law 17-219 provided that subtitle A of title III of the act may be cited as the “Emergency Communications Funding Amendment Act of 2008”.

Short title: Section 3010 of D.C. Law 18-111 provided that subtitle B of title III of the act may be cited as the “E-911 and Consumer Protection Fund Amendment Act of 2009”.

Editor's Notes

Section 3003 of D.C. Law 18-223 provided: “Sec. 3003. Applicability. This subtitle shall apply as of October 1, 2010.”

Hiring freeze exemption: Section 503 of D.C. Law 15-39 provided: “The positions identified in the Fiscal Year 2004 Spending Plan for the Fund, dated April 16, 2003, shall not be subject to a hiring freeze during Fiscal Year 2004.”

Applicability: Section 504 of D.C. Law 15-39 provided: “Section 502 shall apply as of October 1, 2003.”

Section 3044 of D.C. Law 19-168 provided that Section 3042(a)(3) of the act shall apply as of October 1, 2011. Section 3042(a)(3) of D.C. Law 19-168 amended subsection (a) of this section by striking the phrase “All monies deposited into the Fund shall not revert to the General Fund of the District of Columbia” and inserting the phrase “All monies deposited into the Fund shall not revert to, or be transferred to, the General Fund of the District of Columbia” in its place.

Delegation of Authority

Delegation of Authority Under Title VI of DC Law 13-172, the “Emergency and Non-Emergency Number Telephone Calling Systems Fund Act of 2000”, see Mayor’s Order 2001-40, March 22, 2001 ( 48 DCR 3440).


§ 34–1803. Assessments.

(a)(1) There is imposed upon all local exchange carriers, including wireline and wireless carriers and interconnected Voice Over Internet Protocol (“VoIP”) service providers, as defined by 47 C.F.R. § 9.3, that connect users who dial or enter the digits 9-1-1 to the District’s public safety answering points, a monthly tax calculated on the basis of each individual telephone line sold or leased in the District as follows:

(A) For wireline local exchange service:

(i) $0.76 per exchange access line in the District of Columbia;

(ii) $0.62 per Centrex line in the District of Columbia; and

(iii) $0.62 per private branch exchange station in the District of Columbia;

(B) For wireless telephone exchange service, $0.76 for each telephone number that has a District of Columbia billing address; and

(C) For interconnected VoIP service, as defined by 47 C.F.R. § 9.3, $0.76 for each line, trunk, or path that can access to, connect with, or interface with 911 service based on primary place of use.

(2) The PBX tax per station shall be converted into a per-trunk tax based on a ratio of 8 PBX stations to one PBX trunk.

(b) Each local exchange carrier shall submit the tax imposed under subsection (a) of this section to the Mayor on a quarterly basis.

(c) As part of the annual request for appropriations from the Fund, the Mayor shall provide a report to the Council addressing whether the tax imposed under this section should be adjusted.

(d) Each local exchange carrier is authorized to state on the invoice to customers a separate line item stating the amount of tax levied pursuant to this section.

(e) The provisions of this section do not apply to prepaid wireless telecommunications service, which shall be subject to the provisions of § 34-1803.02.


(Oct. 19, 2000, D.C. Law 13-172, § 604, 47 DCR 6308; June 5, 2003, D.C. Law 14-307, § 702(b), 49 DCR 11664; Nov. 13, 2003, D.C. Law 15-39, § 502(c), 50 DCR 5668; Aug. 16, 2008, D.C. Law 17-219, § 3002(b), 55 DCR 7598; Sept. 24, 2010, D.C. Law 18-223, § 3002(c), 57 DCR 6242.)

Section References

This section is referenced in § 34-1802 and § 34-1805.

Effect of Amendments

D.C. Law 15-39 rewrote the section.

D.C. Law 14-307 rewrote subsec. (a)(2).

D.C. Law 17-219 rewrote subsec. (a)(1).

D.C. Law 18-223 added subsec. (e).

Emergency Legislation

For temporary (90-day) addition of section, see § 604 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90-day) authorization of applicability of section, see § 609 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90 day) amendment of section, see § 702(b) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).

For temporary (90 day) amendment of section, see § 702(b) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).

For temporary (90 day) amendment of section, see § 702(b) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).

For temporary (90 day) amendment of section, see § 502(c) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) amendment of section, see § 502(c) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).

For temporary (90 day) amendment of section, see § 3002(c) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

For temporary (90 day) addition of section, see § 3042(b) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).

For temporary (90 day) addition of section, see § 3042(b) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).

Editor's Notes

Section 3003 of D.C. Law 18-223 provided: “Sec. 3003. Applicability. This subtitle shall apply as of October 1, 2010.”


§ 34–1803.01. Additional revenues. [Repealed]

Repealed.


(Oct. 19, 2000, D.C. Law 13-172, § 604a; as added Sept. 18, 2007, D.C. Law 17-20, § 3022(b), 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 3011(b), 57 DCR 181; Sept. 14, 2011, D.C. Law 19-21, § 9052(a)(2), 58 DCR 6226.)

Emergency Legislation

For temporary (90 day) addition, see § 3022(b) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).

For temporary (90 day) amendment of section, see § 3011(b) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) amendment of section, see § 3011(b) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).


§ 34–1803.02. Collection and remittance of prepaid wireless E911 charge.

(a)(1) A prepaid wireless E911 charge of 2.0% of the sales price per retail transaction occurring in the District shall be collected by the seller from the consumer, and remitted to the District. The amount of the prepaid wireless E911 charge shall be separately stated on an invoice, receipt, or other similar document that is provided to the consumer by the seller.

(2) For the purposes of paragraph (1) 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 the District if that business location is in the District and any other retail transaction shall be treated as occurring in the District if the retail transaction is a sale at retail as described in § 47-2001(n)(1)(T) that is subject to tax pursuant to § 47-2002.

(b) 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, except for deductions pursuant to subsection (f) of this section, including all such charges that the seller is deemed to collect 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) If the amount of the prepaid wireless E911 charge that is collected by a seller from a consumer is separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller, the amount shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the District.

(d)(1) Except as provided in paragraph (2) of this subsection, when prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized price, then the percentage specified in subsection (a) of this section shall apply to the entire non-itemized price unless the seller elects to apply the percentage to:

(A) The amount of the prepaid wireless telecommunications service disclosed to the consumer as a dollar amount; or

(B) The portion of the price identified by the seller that is attributable to the prepaid wireless telecommunications service by reasonable and verifiable standards from the seller’s books and records that are kept in the regular course of business for other purposes, including non-tax purposes.

(2) If a minimal amount of prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, non-itemized price, then the seller may elect not to apply the percentage specified in paragraph (1) of this subsection to the transaction. For the purposes of this paragraph, an amount of service denominated as 10 minutes or less, or $5 or less, is minimal.

(e) The Office of Tax and Revenue shall establish regulations governing collection, remittance, and other administrative provisions that are consistent with existing provisions governing the collection, remittance, and administration of the tax imposed by § 47-2002.

(f) A seller shall be permitted to deduct and retain 3% of prepaid wireless E911 charges that are collected by the seller from consumers.


(Oct. 19, 2000, D.C. Law 13-172, § 604b; as added Sept. 24, 2010, D.C. Law 18-223, § 3002(d), 57 DCR 6242.)

Section References

This section is referenced in § 34-1801, § 34-1802, and § 34-1803.

Emergency Legislation

For temporary (90 day) addition of section, see § 3002(d) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Editor's Notes

Section 3003 of D.C. Law 18-223 provided: “Sec. 3003. Applicability. This subtitle shall apply as of October 1, 2010.”


§ 34–1803.03. Additional revenues.

All revenues from the following sources shall be deposited into the Fund:

(1) Steam (including arrearage payments) for the Correctional Treatment Facility received by the District since October 1, 2007; and

(2) From fines paid due to automated photo enforcement in any one fiscal year:

(A) Aggregate revenues in excess of $105,791,000 in fiscal year 2013;

(B) Aggregate revenues in excess of $141,348,000 in fiscal year 2014;

(C) Aggregate revenues in excess of $155,812,000 in fiscal year 2015;

(D) Aggregate revenues in excess of $148,020,000 in fiscal year 2016; and

(E) Aggregate revenues in excess of $140,618,000 in fiscal year 2017 and in each fiscal year thereafter.


(Oct. 19, 2000, D.C. Law 13-172, § 604c; as added Sept. 20, 2012, D.C. Law 19-168, § 3042(b), 59 DCR 8025; Dec. 24, 2013, D.C. Law 20-61, § 3022, 60 DCR 12472.)

Section References

This section is referenced in § 34-1802.

Effect of Amendments

The 2012 amendment by D.C. Law 19-168 added this section.

The 2013 amendment by D.C. Law 20-61 rewrote (2).

Emergency Legislation

For temporary addition of section, see § 3042(b) of the Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).

For temporary (90 days) amendment of this section, see § 3022 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 3022 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Short Title

Section 3021 of D.C. Law 20-61 provided that Subtitle C of Title III of the act may be cited as the “Automated Traffic Enforcement Enhancement Amendment Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.


§ 34–1804. Removal of 911 system costs from base rates. [Repealed]

Repealed.


(Oct. 19, 2000, D.C. Law 13-172, § 605, 47 DCR 6308; Nov. 13, 2003, D.C. Law 15-39, § 502(d), 50 DCR 5668.)

Emergency Legislation

For temporary (90-day) addition of section, see § 605 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90-day) authorization of applicability of section, see § 609 of the Fiscal Year 2001 Budget Support Emergency Act of 2000 (D.C. Act 13-376, July 24, 2000, 47 DCR 6574).

For temporary (90 day) repeal of section, see § 502(d) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).

For temporary (90 day) repeal of section, see § 502(d) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).


§ 34–1805. Report to the Council.

Not later than September 15, 2003, the Mayor shall submit to the Council an analysis of the expenses of the Fund, which analysis shall include a recommendation as to whether the tax imposed under § 34-1803 should be adjusted. In preparing this analysis:

(1) It shall be assumed that funding for call center operating personnel will be shifted from the Fund to the General Fund of the District of Columbia; and

(2) A replacement reserve schedule for all technology equipment and software shall be used.


(Oct. 19, 2000, D.C. Law 13-172, § 605a; as added Nov. 13, 2003, D.C. Law 15-39, § 502(c), 50 DCR 5668.)

Emergency Legislation

For temporary (90-day) addition, see § 502(e) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20 2003, 50 DCR 5613).

For temporary (90 day) addition, see § 502(e) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).


§ 34–1806. Replacement of equipment.

No later than October 1, 2007, the Office of Unified Communications shall establish a schedule for the replacement of equipment for the 911 system. The schedule shall be updated on February 1 of each subsequent year.


(Oct. 19, 2000, D.C. Law 13-172, § 605b; as added Sept. 18, 2007, D.C. Law 17-20, § 3022(c), 54 DCR 7052.)

Emergency Legislation

For temporary (90 day) addition, see § 3022(c) of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).