September 27, 2012, Introduced by Rep. Nesbitt and referred to the Committee on Energy and Technology.
A bill to amend 1986 PA 32, entitled
"Emergency 9-1-1 service enabling act,"
by amending section 401c (MCL 484.1401c), as amended by 2012 PA
260.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 401c. (1) A seller shall collect a prepaid wireless 9-1-1
surcharge from a consumer for each retail transaction occurring in
this state.
(2) The amount of the prepaid wireless 9-1-1 surcharge shall
be 1.92% per retail transaction. The charge allowed under this
section shall be either separately stated on an invoice, receipt,
or other similar document that is provided to a consumer by the
seller or otherwise disclosed to the consumer.
(3)
Each of the following transactions shall be is considered
to have occurred in this state:
(a) A retail transaction that is effected in person by a
consumer at a business location of a seller located in this state.
(b) A retail transaction that is treated as occurring in this
state as provided in section 3c of the use tax act, 1937 PA 94, MCL
205.93c, as that section applies to a prepaid wireless calling
service.
(4) A prepaid wireless 9-1-1 surcharge is the liability of the
consumer and not of the seller or of any provider.
(5) Except as otherwise provided in subsection (6), if a
prepaid wireless telecommunications service is sold with 1 or more
products or services for a single, nonitemized price, the seller
shall collect 1.92% on the entire nonitemized price unless the
seller elects to do the following:
(a) If the amount of the prepaid wireless telecommunications
service is disclosed to the consumer as a dollar amount, apply the
percentage to that dollar amount.
(b) If the seller can identify the portion of the price that
is attributable to the prepaid wireless telecommunications service
by reasonable and verifiable standards from its books and records
that are kept in the regular course of business for other purposes
including, but not limited to, nontax purposes, apply the
percentage to that portion.
(6) If a minimal amount of prepaid wireless telecommunications
service is sold with a prepaid wireless device for a single,
nonitemized price, a seller may elect not to apply the percentage
specified in subsection (5)(a) to that transaction. As used in this
subsection, "minimal amount" means an amount of service denominated
as 10 minutes or less or $5.00 or less.
(7)
The prepaid wireless 9-1-1 surcharge shall be remitted at
the
same time and in the same manner as the taxes provided by the
general
sales tax act, 1933 PA 167, MCL 205.51 to 205.78. The
department
shall establish record keeping, payment, and other
procedures
for providers or sellers that are substantially similar
to
those applicable procedures for taxpayers imposed under the
general
sales tax act, 1933 PA 167, MCL 205.51 to 205.78. The
department
shall deposit the prepaid wireless 9-1-1 surcharges
monthly by the seller to the state treasurer and deposited in the
emergency 9-1-1 fund created in section 407.
(8)
The prepaid wireless 9-1-1 surcharge imposed by this act
shall
be administered by the department under 1941 PA 122, MCL
205.1
to 205.31, and this act. If the provisions of 1941 PA 122,
MCL
205.1 to 205.31, and this act conflict, the provisions of this
act
apply.
(9)
The department shall promulgate rules to implement this
section
pursuant to the administrative procedures act of 1969, 1969
PA
306, MCL 24.201 to 24.328.
(8) (10)
A seller may retain 2% of prepaid
wireless 9-1-1
surcharges that are collected by the seller to reimburse the seller
for its direct costs in collecting and remitting the prepaid
wireless 9-1-1 surcharges.
(9) (11)
A provider or seller of prepaid
wireless
telecommunications service is not liable for damages to any person
resulting from or incurred in connection with the provision of, or
failure to provide, 9-1-1 service or for identifying or failing to
identify the telephone number, address, location, or name
associated with any person or device that is accessing or
attempting to access 9-1-1 service.
(10) (12)
A provider or seller of prepaid
wireless
telecommunications service is not liable for damages to any person
resulting from or incurred in connection with the provision of any
lawful assistance to any investigative or law enforcement officer
of the United States, this state, or any other state in connection
with any lawful investigation or other law enforcement activity by
that law enforcement officer.
(11) (13)
As used in this section:
(a) "Consumer" means a person who purchases prepaid wireless
telecommunications services in a retail transaction.
(b) "Department" means the Michigan department of treasury.
(c) "Prepaid wireless 9-1-1 surcharge" means the fee that is
required to be collected by a seller from a consumer in the amount
established under subsection (2).
(d) "Provider" means a person that provides prepaid wireless
telecommunications services under a license issued by the federal
communications commission.
(e) "Retail transaction" means the purchase of prepaid
wireless telecommunications service from a seller for any purpose
other than resale.
(f) "Seller" means a person who sells prepaid wireless
telecommunications service to another person.