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(1) Repealed.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(9) Repealed.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.

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

(a) There is established as a special fund the Emergency and Non-Emergency Number Telephone Calling Systems Fund ("Fund"), which shall be administered by the Office of Unified Communications in accordance with subsections (c) and (d) of this section.

(b) Revenue from the following sources shall be deposited in the Fund:

(1) The assessment imposed under § 34-1803;

(2) The prepaid wireless E911 charge imposed under § 34-1803.02;

(3) The sources identified in § 34-1803.03; and

(4) Such amounts as may be appropriated or deposited into the Fund.

(c) Money in the Fund shall be used to pay for personnel, technology hardware, software and software maintenance, contractual support, outreach, training, supplies, and equipment costs necessary to provide the 911 and 311 systems.

(d) Money in the Fund may not be used to defray:

(1) Non-personnel costs related to overhead, including energy, rentals, janitorial services, security, or occupancy costs; or

(2) Direct costs incurred by wireless carriers in providing wireless E911 service.

(e)(1) The money deposited into the Fund shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.

(2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.

(f) The Mayor shall submit to the Council, as a part of the annual proposed budget and financial plan, a request for an appropriation for expenditures from the Fund.

(g)(1) All revenue and expenditures of the Fund shall be audited annually by the Chief Financial Officer, who shall transmit the results of the annual audit to the Mayor and the Council.

(2) The annual transmittal of the results of the audit to the Mayor and the Council shall include the following:

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

(B) A detailed accounting of the Fund's expenditures;

(C) Recommendations to improve the Fund's financial management processes;

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

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

(F) Any other information considered important for inclusion by the Chief Financial Officer.

§ 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.

§ 34–1803.01. Additional revenues. [Repealed]

Repealed.

§ 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.

§ 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.

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

Repealed.

§ 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.

§ 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.