4931.61 Wireless 9-1-1 charge imposed on subscribers.
(A) Beginning on the first day of the third month following May 6, 2005, and ending December 31, 2012, there is hereby imposed, on each wireless telephone number of a wireless service subscriber who has a billing address in this state, a wireless 9-1-1 charge of twenty-eight cents per month. The subscriber shall pay the wireless 9-1-1 charge for each such wireless telephone number assigned to the subscriber. Each wireless service provider and each reseller of wireless service shall collect the wireless 9-1-1 charge as a specific line item on each subscriber’s monthly bill. The line item shall be expressly designated “State/Local Wireless-E911 Costs ( $0.28/billed number).” If a provider bills a subscriber for any wireless enhanced 9-1-1 costs that the provider may incur, the charge or amount is not to appear in the same line item as the state/local line item. If the charge or amount is to appear in its own, separate line item on the bill, the charge or amount shall be expressly designated “[Name of Provider] Federal Wireless-E911 Costs.” For any subscriber of prepaid wireless service, a wireless service provider or reseller shall collect the wireless 9-1-1 charge in any of the following manners:
(1) At the point of sale. For purposes of prepaid wireless services, point of sale includes the purchasing of additional minutes by the subscriber along with any necessary activation of those minutes.
(2) If the subscriber has a positive account balance on the last day of the month and has used the service during that month, by reducing that balance not later than the end of the first week of the following month by the amount of the charge or an equivalent number of airtime minutes;
(3) By dividing the total earned prepaid wireless telephone revenue from sales within this state received by the wireless service provider or reseller during the month by fifty, multiplying the quotient by twenty-eight cents, and remitting this amount pursuant to division (A)(1) of section 4931.62 of the Revised Code.
(B) The wireless 9-1-1 charge shall be exempt from state or local taxation.
4931.61 Wireless 9-1-1 charge imposed on subscribers.
(A) Beginning on the first day of the third month following May 6, 2005, and ending December 31, 2012, there is hereby imposed, on each wireless telephone number of a wireless service subscriber who has a billing address in this state, a wireless 9-1-1 charge of twenty-eight cents per month. The subscriber shall pay the wireless 9-1-1 charge for each such wireless telephone number assigned to the subscriber. Each wireless service provider and each reseller of wireless service shall collect the wireless 9-1-1 charge as a specific line item on each subscriber’s monthly bill. The line item shall be expressly designated “State/Local Wireless-E911 Costs ( $0.28/billed number).” If a provider bills a subscriber for any wireless enhanced 9-1-1 costs that the provider may incur, the charge or amount is not to appear in the same line item as the state/local line item. If the charge or amount is to appear in its own, separate line item on the bill, the charge or amount shall be expressly designated “[Name of Provider] Federal Wireless-E911 Costs.” For any subscriber of prepaid wireless service, a wireless service provider or reseller shall collect the wireless 9-1-1 charge in any of the following manners:
(1) At the point of sale. For purposes of prepaid wireless services, point of sale includes the purchasing of additional minutes by the subscriber along with any necessary activation of those minutes.
(2) If the subscriber has a positive account balance on the last day of the month and has used the service during that month, by reducing that balance not later than the end of the first week of the following month by the amount of the charge or an equivalent number of airtime minutes;
(3) By dividing the total earned prepaid wireless telephone revenue from sales within this state received by the wireless service provider or reseller during the month by fifty, multiplying the quotient by twenty-eight cents, and remitting this amount pursuant to division (A)(1) of section 4931.62 of the Revised Code.
(B) The wireless 9-1-1 charge shall be exempt from state or local taxation.
4931.61 Wireless 9-1-1 charge imposed on subscribers.
(A) Beginning on the first day of the third month following May 6, 2005, and ending December 31, 2012, there is hereby imposed, on each wireless telephone number of a wireless service subscriber who has a billing address in this state, a wireless 9-1-1 charge of twenty-eight cents per month. The subscriber shall pay the wireless 9-1-1 charge for each such wireless telephone number assigned to the subscriber. Each wireless service provider and each reseller of wireless service shall collect the wireless 9-1-1 charge as a specific line item on each subscriber’s monthly bill. The line item shall be expressly designated “State/Local Wireless-E911 Costs ( $0.28/billed number).” If a provider bills a subscriber for any wireless enhanced 9-1-1 costs that the provider may incur, the charge or amount is not to appear in the same line item as the state/local line item. If the charge or amount is to appear in its own, separate line item on the bill, the charge or amount shall be expressly designated “[Name of Provider] Federal Wireless-E911 Costs.” For any subscriber of prepaid wireless service, a wireless service provider or reseller shall collect the wireless 9-1-1 charge in any of the following manners:
(1) At the point of sale. For purposes of prepaid wireless services, point of sale includes the purchasing of additional minutes by the subscriber along with any necessary activation of those minutes.
(2) If the subscriber has a positive account balance on the last day of the month and has used the service during that month, by reducing that balance not later than the end of the first week of the following month by the amount of the charge or an equivalent number of airtime minutes;
(3) By dividing the total earned prepaid wireless telephone revenue from sales within this state received by the wireless service provider or reseller during the month by fifty, multiplying the quotient by twenty-eight cents, and remitting this amount pursuant to division (A)(1) of section 4931.62 of the Revised Code.
(B) The wireless 9-1-1 charge shall be exempt from state or local taxation.
