12-5357.   Payment and collection of fees.(a) Every billed VoIP service user shall be liable for theVoIPenhanced 911grant fee and the VoIP enhanced 911 local fee until such fees have been paid tothe VoIP provider.

      (b)   The duty to collect any such fees imposed pursuant to this actshall commence July 1, 2006. Such fees shall be added to and may bestated separately in billings. If statedseparately,the fees shall be labeled "KS E-911 fees."

      (c)   The VoIP provider shall have no obligation to take any legal actionto enforce the collection of the fees imposed by this act. The VoIP providershall provideannually to the secretary a list of amounts of uncollectedVoIP enhanced 911 grant fees along with the names and addressesof those VoIP service users which carry a balance that can bedetermined by the VoIP provider to be nonpayment of such fees. TheVoIP provider shall provide annually to the local collection pointadministrator a list of amounts of uncollected VoIP enhanced 911 local feesalong with the names and addresses of those VoIP service users whichcarry a balance that can be determined by the VoIP provider to be nonpaymentof such fees.

      (d)   The fees imposed by this act shall be collected insofar as practicableat the same time as, and along with, the charges for VoIP servicein accordance with regular billing practice of the VoIP provider.

      (e)   The VoIP enhanced 911 grant fee and the amounts requiredto be collected therefor are due monthly. The amount of any such feescollected in one month by the VoIP provider shall be remitted to thesecretary not more than 15 days after the close of the calendar month.On or before the 15th day of each calendar month following, a return forthe preceding month shall be filed with the secretary in such form as thesecretary and the VoIP provider shall agree. The VoIP provider requiredto file the return shall deliver the return together with a remittanceof the amount of the fees payable to the secretary. The VoIP providershall maintain records of the amount of any such fees collected pursuantto action in accord with this act. Such records shall be maintained for aperiod of three years from the time the fees are collected.

      (f)   The VoIP enhanced 911 local fee and the amounts required tobe collected therefor are due monthly. The amount of any such feescollected in one month by the VoIP provider shall be remitted to thelocal collection point administrator not more than 15 days after the closeof the calendar month. On or before the 15th day of each calendar monthfollowing, a return for the preceding month shall be filed with the localcollection point administrator. Such return shall be in such form and shallcontain such information as required by the administrator. The VoIP providerrequired to file thereturn shall deliver the return together with a remittance of the amount of thefees payable to thelocal collection point administrator. The VoIP provider shall maintain recordsof the amountof any such fees collected pursuant to action in accord with this act. Suchrecords shall be maintained for a period of three years from the time thefees are collected.

      (g)   Except as provided by subsection (d) ofK.S.A. 2009 Supp.12-5356, andamendmentsthereto, not later than 30 days after receipt of moneys from VoIP providerspursuant to thissection, the local collection point administrator shall distribute such moneyscollected from theVoIP enhanced 911 local fee to PSAP's based upon primary residenceinformation providedby VoIP providers. The local collection point administrator may retainan administrative fee of not more than 2% of moneys collected from suchfee.

      (h)   The local collection point administrator shall keep accurate accountsof all receipts and disbursements of moneys from the VoIP enhanced 911 localfee. The receiptsand disbursements shall be auditedyearly by a licensed municipal accountant or certified public accountantand the audit report shall be submitted to the secretary.

      History:   L. 2006, ch. 101, § 6; July 1.