12-5356.   Local fee; use; annual report by PSAP;repayment, when.(a) Effective July 1, 2006, there is hereby imposed aVoIP enhanced 911 local fee. Subject to the provisions ofK.S.A. 2009 Supp.12-5361,and amendments thereto, the amount of such fee shall be $.25 per month per VoIPservice user.Notwithstanding any other provision of this act, no VoIP service user shall beliable for, nor shall any VoIP provider be required to collect, the VoIPenhanced 911 local fee on any interconnected VoIP service upon which anemergency telephone tax is paid pursuant to K.S.A. 12-5302, and amendmentsthereto, or upon which a wireless enhanced 911 local fee is paid pursuant toK.S.A. 12-5330, and amendments thereto. In addition, no service user shall beliable for, nor shall any service supplier, telecommunications public utility,telecommunications carrier or wireless carrier be required to collect theemergency telephone tax imposed pursuant to K.S.A. 12-5302, and amendmentsthereto, or the wireless enhanced 911 local fee established pursuant to K.S.A.12-5330, and amendments thereto, for any interconnected VoIP service upon whicha VoIP enhanced 911 fee is paid pursuant to this act.

      (b)   The proceeds of the VoIP enhanced 911 local fee, and any interestearned on revenue derived from such fee, shall be used only for the purposesprovided in K.S.A.2009 Supp. 12-5330, and amendments thereto.

      (c)   Each PSAP shall submit to the secretary an annual report accounting forthe moneyreceived by the PSAP from the VoIP enhanced 911 local fee. Such report shall besubmitted on aform provided by the secretary, which shall be consolidated with the reportaccounting formoneys received from the wireless enhanced 911 local fee required pursuant toK.S.A. 2009Supp. 12-5330, and amendments thereto.

      (d)   If pursuant toK.S.A. 2009 Supp.12-5330, and amendments thereto, a PSAPis required to pay to the secretary all moneys from the wireless enhanced 911local fee which havebeen or are received by such PSAP, such PSAP shall also pay to the secretaryall moneys fromthe VoIP enhanced 911 local fee which have been or are received by such PSAPand the secretaryshall notify the local collection point administrator that distributions ofmoneys from the VoIPenhanced 911 local fee to the PSAP shall be stopped and that such moneys shallbe insteadremitted to the secretary until the PSAP is again eligible to receive moneysfrom the wirelessenhanced 911 local fee. The PSAP thereafter shall not be eligible to receivemoneys fromdistributions by the local collection point administrator until the PSAP isagain eligible to receivemoneys from the wireless enhanced 911 local fee. The secretary shall remit anymoneys receivedfrom the repayment by the PSAP or from distributions by the local collectionpoint administratorto the state treasurer in accordance with K.S.A. 75-4215, and amendmentsthereto. Upon receiptof the remittance, the state treasurer shall deposit the entire amount in thestatetreasury and credit it to the wireless enhanced 911 grant fund.

      History:   L. 2006, ch. 101, § 5; July 1.