HOUSE BILL NO. HB0044. Sponsored by: Joint Corporations, Elections & Political Subdivisions Interim Committee A BILL. for

2015 15LSO-0117 ENGROSSED STATE OF WYOMING HOUSE BILL NO. HB0044 Emergency 911 fees-prepaid wireless. Sponsored by: Joint Corporations, Elections...
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2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

HOUSE BILL NO. HB0044 Emergency 911 fees-prepaid wireless. Sponsored

by:

Joint Corporations, Elections Subdivisions Interim Committee

&

Political

A BILL for 1

AN

ACT

relating to

taxation; imposing

2

wireless

3

and distribution of the tax; granting rulemaking authority;

4

requiring

5

updating obsolete language; and providing for an effective

6

date.

communications

reporting;

access;

amending

a tax on

providing

for

reporting

prepaid

collection

provisions;

7 8

Be It Enacted by the Legislature of the State of Wyoming:

9 10

Section 1.

W.S. 16-9-109 is created to read:

11 12 13

16-9-109.

State-wide

imposition

of

tax;

prepaid

wireless; collection; distribution; immunity.

14

1

HB0044

2015

1

15LSO-0117 ENGROSSED

STATE OF WYOMING

(a)

Except as otherwise provided in this section, on

2

and after July 1, 2016, there is imposed a 911 emergency

3

tax of one and five-tenths percent (1.5%) on every retail

4

sale of prepaid wireless communications access in Wyoming.

5

The tax shall not be imposed on sales of prepaid wireless

6

communications access intended for resale or upon any state

7

or local governmental entity.

8 9

(b)

A

service

supplier

subsection

12

prepaid

13

shall be considered a service user.

14

shall be either separately stated on an invoice, receipt or

15

other similar document that is provided to the service user

16

by the service supplier or shall be otherwise disclosed to

17

the service user.

wireless

section

communications

the

from

tax

wireless

11

this

collect

prepaid

communications

of

shall

sells

10

(a)

access

who

each

access,

imposed

by

purchaser

of

which

purchaser

The amount of the tax

18 19

(c)

For purposes of this section, a retail sale of

20

prepaid wireless communications access occurs in Wyoming if

21

the

22

39-15-104(f)(xi)(C).

transaction

would

be

sourced

to

Wyoming

under

W.S.

23 2

HB0044

2015

1

15LSO-0117 ENGROSSED

STATE OF WYOMING

(d) the

The tax imposed by subsection (a) of this section

2

is

liability

of

the

service

user

and

the

service

3

supplier.

4

all taxes due or collected as provided in subsection (g) of

5

this section.

The service supplier shall be liable to remit

6 7

(e)

8

separately

9

document

If the tax collected pursuant to this section is stated provided

on to

an the

invoice, service

receipt user

by

or

similar

the

service

10

supplier,

the tax shall not be included in the base for

11

calculating any other tax, fee, surcharge or other charge

12

imposed by this state, any political subdivision of the

13

state or any intergovernmental agency.

14 15

(f)

When

prepaid

wireless

communication

access

is

16

sold with one (1) or more other products or services for a

17

single, nonitemized price, the tax authorized by subsection

18

(a) of this section shall not be applied to a retail sale

19

of prepaid wireless communications access of ten (10) or

20

fewer minutes or which has a value of five dollars ($5.00)

21

or less.

22

3

HB0044

2015

1

15LSO-0117 ENGROSSED

STATE OF WYOMING

(g)

All taxes collected under subsection (a) of this

2

section

shall

be

remitted

by

the

service

supplier

3

collected them to the department of revenue as follows:

who

4 5

(i)

A

service

supplier

shall

remit

to

the

6

department of revenue all monies collected at the times and

7

in the manner provided by W.S. 39-15-107(a). The department

8

of

9

necessary to facilitate the transfer of these monies.

The

10

service

and

11

enforcement provisions provided by W.S. 39-15-108 for any

12

failure to collect or remit funds;

revenue

may

establish

supplier

shall

be

by

rule

subject

procedures

to

the

reasonably

penalty

13 14

(ii)

A

service

supplier

remitting

collected

15

taxes may deduct and retain three percent (3%) of the taxes

16

collected as the cost of administration for collecting the

17

taxes;

18 19

(iii)

The audit and appeal procedures applicable

20

to the collection of state sales taxes shall apply to the

21

collection

22

section;

and

remittance

of

taxes

authorized

by

this

23 4

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

(iv)

Pursuant to rules adopted for this purpose,

2

the department of revenue shall establish a procedure by

3

which service suppliers shall document that a transaction

4

is not a retail sale subject to the tax imposed by this

5

section.

6

the

7

transaction for purposes of sales tax.

The procedure shall be substantially similar to

procedure

used

to

document

a

sale

for

resale

8 9

(h)

The monies collected by the department of revenue

10

under this section shall not be general revenues of the

11

state and shall be held by the department in a separate

12

account for distribution as follows:

13 14

(i)

The department shall deduct one percent (1%)

15

of the total monies collected to cover its administrative

16

expenses and costs, which amount shall be remitted to the

17

treasurer for credit to the general fund;

18 19

(ii)

After deduction of the amount authorized by

20

paragraph (i) of this subsection, the department shall pay

21

all remaining amounts collected to each county that imposes

22

and

23

16-9-103;

collects

the

911

emergency

5

tax

authorized

by

W.S.

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1 2

(iii)

The payment authorized by paragraph (ii)

3

of this subsection shall be remitted to the county no later

4

than

5

quarter and is subject to the requirements of paragraph

6

(iv) of this subsection;

fifteen (15)

days

after

the

close

of the calendar

7 8 9

(iv) paragraph

(ii)

Each county receiving payment pursuant to of

this

subsection

shall

receive

three

10

percent (3%) of the total amount distributed pursuant to

11

paragraph

12

receive

13

under paragraph (ii) of this subsection in proportion to

14

the percentage that the county’s total population relates

15

to the state’s total population;

(ii)

the

of

this

remaining

subsection.

balance

of

Each

the

county

amount

shall

distributed

16 17

(v)

If

a

governing

body

other

than

a

county

18

imposes a 911 emergency tax pursuant to W.S. 16-9-103, the

19

county in which that governing body is located shall divide

20

all monies received by the county pursuant to paragraph

21

(iv) of this subsection equally between the county and the

22

governing body;

23 6

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

(vi)

All

funds received by

any governing

body

2

pursuant to this subsection shall be expended only for the

3

purposes authorized by W.S. 16-9-105;

4 5

(vii) to

Amounts

this

collected

subsection

by

7

expenditures

8

forward to subsequent years and shall be used only for the

9

purposes authorized by W.S. 16-9-105;

fiscal

year

of

body

pursuant

any

excess

governing

6

within

in

any

shall

necessary be

carried

10 11 12

(viii)

The department of revenue may promulgate

rules necessary to implement this subsection.

13 14

(j)

The department of revenue and the Wyoming public

15

service

commission

16

corporations,

17

committee on or before July 1, 2019 and every four

18

years thereafter.

The report required by this subsection

19

shall

analysis

20

subsection (a) of this section and shall determine whether

21

that tax rate places a tax burden on purchasers of prepaid

22

wireless

23

equivalent to the tax burden imposed by W.S. 16-9-103(b).

contain

shall

elections

an

communication

jointly and

report

to

political

of

the

access

7

tax

which

joint

subdivisions

rate

is

the

imposed

(4)

by

substantially

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

If

the

tax

burden

2

substantially equivalent to the tax burden imposed by W.S.

3

16-9-103(b), the department and the commission shall advise

4

the committee on the tax rate that would make the burden

5

imposed by the two (2) taxes equivalent. The department of

6

revenue and the Wyoming public service commission may adopt

7

rules

8

information necessary to complete the analysis required by

9

this subsection.

requiring

the

imposed

by

reporting

of

this

sales

section

data

is

or

not

other

10 11

Section 2.

W.S. 16-9-102(a)(iv), (v), (viii), (x) and

12

by creating a new paragraph (xvii), 16-9-103(b), (d), (e),

13

(g) and by creating new subsections (k) and (m), 16-9-104

14

and 16-9-105(a), (b)(intro) and (c) are amended to read:

15 16

16-9-102.

Definitions.

17 18

(a)

As used in this act:

19 20

(iv) means

"911 a

emergency

telephone

reporting

system

system" of

"911

21

system"

22

database, services and equipment, including operating and

23

personnel costs as specified in W.S. 16-9-105, using the 8

consisting

or

network,

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

single three-digit number 911 for reporting police, fire,

2

medical

3

users of a public telephone system, other technology or

4

wireless telecommunications system to reach a public safety

5

answering point to report emergencies by dialing 911.

6

emergency reporting systems may include systems consisting

7

of

8

operating

9

16-9-105, using 911 databases and public safety answering

10

points to disseminate warnings to the public of impending

11

hazards,

12

incidents or other emergencies that could compromise the

13

public safety. For any 911 emergency reporting system that

14

operates a reverse 911 warning system, a quarterly test on

15

the

16

numbers.

The level of technology for provision of the 911

17

emergency

reporting

18

governing

body

19

services, however, the 911 system shall include a device

20

for telecommunications for the deaf;.

21

2009, the governing body shall file with the Wyoming public

22

service

23

gross

or

other

network,

emergency

database,

and

warning

will

system

and

commission

be

may

a and

as

specified

conducted

to

include

certified detailed 9

enabling

equipment,

floods,

is

and

and

costs

storms,

system

receipts

services

personnel

including

situations

be

by

calling

random

by

the

wireless

911

Effective January 1,

statement and

W.S.

materials

determined

enhanced

911

including in

hazardous

the

of

its

itemized

annual annual HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

expenditures of any taxes collected pursuant to this act

2

from 2004 through and including the most recent calendar

3

year;

4 5

(v)

emergency

W.S.

16-9-109

tax" is the state-wide

authorized

7

within the governing body's designated 911 service area set

8

by

9

assessed on each service user's local exchange access lines

governing

wireless

body

in

and a

tax

accordance

communications

access

on service

tax

6

the

by

"911

with

to

this

pay

the

users

act

and

10

and

directly

11

related costs of a 911 system as authorized in accordance

12

with W.S. 16-9-105;

13 14

(viii)

"Service

entity

supplier"

or

16

system

equipment,

17

local

18

other technological device that under normal operation is

19

designed or routinely used to access 911 services within

20

the 911 service access area, including, for purposes of

21

W.S. 16-9-108 and 16-9-109, a seller of prepaid wireless

22

communications access;

access,

offering

installation,

wireless

to

utility,

person

database

or

any

15

exchange

providing

means

provide

maintenance

communication

access

911 or or

23 10

HB0044

2015

1 2

15LSO-0117 ENGROSSED

STATE OF WYOMING

(x)

"This

act"

means

W.S.

16-9-101

through

16-9-108 16-9-109;

3 4

(xvii)

"Prepaid wireless

communications access"

5

means wireless communications access which requires advance

6

payment that is sold in predetermined units or dollars of

7

which the number declines with use in a known amount.

8 9

16-9-103.

Imposition

of tax; liability

of

user for

10

tax; collection; uncollected amounts; discontinuing service

11

prohibited.

12 13

(b)

In

accordance

with

the

provisions

of

this

14

subsection, and after a public hearing the governing body

15

may, by ordinance in the case of cities and by resolution

16

in

17

monthly uniform tax on service users within its designated

18

911 service area in an amount not to exceed seventy-five

19

cents ($.75) per month on each local exchange access line,

20

per wireless communications access or other technological

21

device that under normal operation is designed or routinely

22

used to access 911. Only one (1) governing body may impose

23

a

the

911

case

of counties or

emergency

tax

for

special districts, impose

each 11

911

system.

Except

a

as HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

provided

by

W.S.

2

communication access and regardless of the level at which

3

the tax is set, if an assessment is made on both local

4

exchange

5

access, the amount of the tax imposed per local exchange

6

access

7

wireless

8

technological

9

designed or routinely used to access 911, shall be equal.

10

Except as provided by W.S. 16-9-109, the proceeds of the

11

911 emergency tax shall be set aside in an enterprise fund

12

or other separate accounts from which the receipts shall be

13

used to pay for the 911 system costs authorized in W.S.

14

16-9-105,

15

execution of an agreement with the provider of the service

16

at the discretion of the governing body.

access

facility

16-9-109

facilities

and

the

communications

and

device

may

for

and

amount

wireless

of

access

that

under

be imposed

prepaid

the

or

communications

tax

imposed

access

normal

at any time

wireless

by

per

other

operation

following

is

the

17 18

(d)

Collection

of

any

911

emergency

tax

from

a

19

service user pursuant to this chapter act shall commence at

20

the time specified by the governing body in accordance with

21

this act. Taxes imposed under this chapter act and required

22

to be collected by the service supplier shall be added to

23

and stated separately in the billings to the service user. 12

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1 2

(e)

Every billed service user shall be liable for any

3

911 emergency tax imposed under this chapter act until it

4

has been paid to the service supplier or governing body.

5 6

(g)

Any 911 emergency tax imposed under this chapter

7

act

shall

be

collected

at

the

time

charges

for

the

8

telecommunications are collected under the regular billing

9

practice of the service supplier.

10 11

(k)

Effective January 1, 2015, and every fiscal year

12

through

June

30,

13

responsible

14

pursuant to this act shall file with the Wyoming public

15

service commission a statement of its gross receipts and

16

expenditures authorized by this act for the prior fiscal

17

year.

18

to

19

bodies to develop a statement of revenues and expenditures

20

that, to the maximum extent possible, is uniform

21

governing bodies.

for

2019,

the

the

governing

expenditure

of

body

primarily

revenues

collected

The Wyoming public service commission is authorized

promulgate

rules

in

consultation

with

the

governing

across

22

13

HB0044

2015

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15LSO-0117 ENGROSSED

STATE OF WYOMING

(m)

This section shall not apply to the 911 emergency

2

tax

imposed

on

3

W.S. 16-9-109.

prepaid

wireless

communication

access

by

4 5 6

16-9-104.

Remittance

of tax

to the governing

body;

administrative fee; establishment of rate of tax.

7 8

(a)

Except

as

provided

in

W.S.

16-9-109,

any

tax

9

imposed under this chapter act and the amounts collected

10

are to be remitted quarterly to the governing body. The

11

amount of the tax collected in one (1) calendar quarter by

12

the service supplier shall be remitted to the governing

13

body no later than fifteen (15) days after the close of the

14

calendar quarter. On or before the sixteenth day of each

15

month following the preceding calendar quarter, a return

16

for the preceding quarter shall be filed with the governing

17

body

18

agree

19

return

20

remittance

21

governing

22

record of the amount of each tax collected pursuant to this

in a

form the governing

upon.

The

shall of body.

service

deliver the

supplier the

amount The

body

return of

service

the

and

required

to

together tax

supplier

14

service supplier file with

payable shall

to

the the the

maintain

a

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

chapter act.

The record shall be maintained for a period

2

of one (1) year after the time the tax was collected.

3 4

(b)

Except as provided by W.S. 16-9-109, the service

5

supplier remitting the taxes collected under this chapter

6

act may deduct and retain one percent (1%) of the taxes

7

collected as the cost of administration for collecting the

8

taxes.

9 10

(c)

At least once each calendar year, the governing

11

body shall establish a rate of tax not to exceed the amount

12

authorized.

Amounts

13

expenditures

within

14

forward to subsequent years and shall only be used for the

15

purposes set forth in W.S. 16-9-105. The governing body

16

shall fix the rate, publish notice of its new rate and

17

notify by mail every local exchange access company at least

18

ninety (90) days before the new rate becomes effective.

19

The governing body may at its own expense require an annual

20

audit

21

concerning the collection and remittance of the tax taxes

22

authorized by this chapter act.

of

the

collected any

service

fiscal

in

excess

year

supplier's

of

shall

books

necessary be

and

carried

records

23 15

HB0044

2015

1

15LSO-0117 ENGROSSED

STATE OF WYOMING

(d)

This

section

does

not

apply

to

the

taxes

2

authorized and collected for prepaid wireless communication

3

access under W.S. 16-9-109.

4 5 6

16-9-105.

Agreements

or

contract

for

911

emergency

reporting systems; use of funds collected.

7 8

(a)

Any governing body imposing the tax authorized by

9

this chapter act may enter into an agreement directly with

10

any service supplier to the 911 system or may contract and

11

cooperate with any public agency or any other state for the

12

administration of a 911 system in accordance with law.

13 14

(b)

Funds

collected

from

the

911

emergency

tax

15

imposed pursuant to this chapter act shall be spent solely

16

to

17

suppliers' equipment and service costs, installation costs,

18

maintenance

19

costs directly related to the continued operation of a 911

20

system including enhanced wireless 911 service. Funds may

21

also

22

incurred

pay

be

for

public

costs,

expended by

a

safety

monthly

for

public

answering

recurring

personnel

safety

and

charges

expenses

answering

16

point

point.

service

and

other

necessarily "Personnel

HB0044

2015

15LSO-0117 ENGROSSED

STATE OF WYOMING

1

expenses necessarily incurred" means expenses incurred for

2

persons employed to:

3 4

(c)

Funds collected from the charge pursuant to this

5

chapter act shall be credited to a cash account separate

6

from the general fund of the public agency, for payments

7

for

8

costs

9

monies remaining in the cash account at the end of any

10

fiscal year shall remain in the account for payments during

11

any succeeding year.

12

monies remaining in the account shall, after all payments

13

to the service supplier pursuant to subsection (b) of this

14

section, be transferred to the general fund of the public

15

agency

16

participating public agency.

public

safety

pursuant to

or

answering

points

and

subsection (b) of

service

supplier

this section.

Any

If any 911 system is discontinued,

proportionately

to

the

general

is

effective

fund

of

each

immediately

upon

17 18

Section

3.

This

act

19

completion of all acts necessary for a bill to become law

20

as

21

Constitution.

provided

by

Article

4,

Section

8

of

the

Wyoming

22 23

(END) 17

HB0044

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