{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/37.2-311.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/37.2-311.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/37.2-311.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/37.2-311.5.html"}],"law_id":60255,"edition_id":1,"section_id":60255,"structure_id":12846,"section_number":"37.2-311.5","catch_line":"Collection of 988 charges","history":"2021, Sp. Sess. I, c. 248.","full_text":"A\n\n1. Each dealer, as defined in \u00a7 56-484.17:1, shall collect a prepaid wireless 988 charge of $0.08 from the end user, as defined in \u00a7 56-484.17:1, with respect to each retail transaction, as defined in \u00a7 56-484.17:1, occurring in the Commonwealth. A dealer may combine the tax imposed by this subdivision and the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1 into a combined charge collected on a retail transaction and remitted to the Department of Taxation. If the dealer elects to combine the charges, the combined charge shall be identified as “911\/988 Charge” on the invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. If a dealer collects a combined charge, the dealer shall report to the Department of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner, the respective amounts that are attributable to the prepaid wireless 988 charge imposed under this subdivision and the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1.2\n\nEach CMRS provider, as defined in § 56-484.12, and each reseller of CMRS, as defined in § 56-484.12, shall collect a monthly postpaid wireless 988 charge of $0.12 from each of its customers whose place of primary use, as defined in § 56-484.12, is within the Commonwealth. The charge shall be billed with respect to customers of postpaid CMRS, as defined in § 56-484.12, by each CMRS provider and reseller of CMRS on each CMRS device capable of two-way interactive voice communication. A CMRS provider or reseller of CMRS may combine the tax imposed by this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17 into a combined charge to be collected from the customer. If a CMRS provider or reseller of CMRS elects to combine the charges, the combined charge shall be identified to the customer as the “911\/988 Charge” through regular periodic billing. If a CMRS provider or reseller of CMRS collects a combined charge, such CMRS provider of reseller of CMRS shall report to the Department of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner, the respective amounts that are attributable to the monthly postpaid wireless 988 charge imposed under this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17.B\n\nThe charges imposed under this section shall be collected by the Department of Taxation and shall be subject to the provisions of Article 7 (§ 56-484.12 et seq.) of Chapter 15 of Title 56, mutatis mutandis, except that all revenues from the prepaid wireless 988 charge imposed under subdivision A 1 and from the monthly postpaid wireless 988 charge imposed under subdivision A 2 shall accrue to the Fund and shall be used for the purposes identified in § 37.2-311.4.","order_by":null,"text":{"0":{"id":220377,"text":"1. Each dealer, as defined in \u00a7 56-484.17:1, shall collect a prepaid wireless 988 charge of $0.08 from the end user, as defined in \u00a7 56-484.17:1, with respect to each retail transaction, as defined in \u00a7 56-484.17:1, occurring in the Commonwealth. A dealer may combine the tax imposed by this subdivision and the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1 into a combined charge collected on a retail transaction and remitted to the Department of Taxation. If the dealer elects to combine the charges, the combined charge shall be identified as “911\/988 Charge” on the invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. If a dealer collects a combined charge, the dealer shall report to the Department of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner, the respective amounts that are attributable to the prepaid wireless 988 charge imposed under this subdivision and the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":220378,"text":"Each CMRS provider, as defined in § 56-484.12, and each reseller of CMRS, as defined in § 56-484.12, shall collect a monthly postpaid wireless 988 charge of $0.12 from each of its customers whose place of primary use, as defined in § 56-484.12, is within the Commonwealth. The charge shall be billed with respect to customers of postpaid CMRS, as defined in § 56-484.12, by each CMRS provider and reseller of CMRS on each CMRS device capable of two-way interactive voice communication. A CMRS provider or reseller of CMRS may combine the tax imposed by this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17 into a combined charge to be collected from the customer. If a CMRS provider or reseller of CMRS elects to combine the charges, the combined charge shall be identified to the customer as the “911\/988 Charge” through regular periodic billing. If a CMRS provider or reseller of CMRS collects a combined charge, such CMRS provider of reseller of CMRS shall report to the Department of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner, the respective amounts that are attributable to the monthly postpaid wireless 988 charge imposed under this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":220379,"text":"The charges imposed under this section shall be collected by the Department of Taxation and shall be subject to the provisions of Article 7 (§ 56-484.12 et seq.) of Chapter 15 of Title 56, mutatis mutandis, except that all revenues from the prepaid wireless 988 charge imposed under subdivision A 1 and from the monthly postpaid wireless 988 charge imposed under subdivision A 2 shall accrue to the Fund and shall be used for the purposes identified in § 37.2-311.4.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2"}},"ancestry":[{"id":12846,"edition_id":1,"name":"The Department and the Commissioner","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12845,"metadata":{},"date_created":"2026-06-26 03:43:56","date_modified":"2026-06-26 03:43:56","permalink":{"id":209715,"object_type":"structure","relational_id":12846,"identifier":"1","token":"37.2\/I\/3\/1","url":"\/37.2\/I\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12845,"edition_id":1,"name":"Department of Behavioral Health and Developmental Services","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12844,"metadata":{},"date_created":"2026-06-26 03:43:56","date_modified":"2026-06-26 03:43:56","permalink":{"id":209713,"object_type":"structure","relational_id":12845,"identifier":"3","token":"37.2\/I\/3","url":"\/37.2\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12844,"edition_id":1,"name":"General Provisions","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12843,"metadata":{},"date_created":"2026-06-26 03:43:56","date_modified":"2026-06-26 03:43:56","permalink":{"id":209675,"object_type":"structure","relational_id":12844,"identifier":"I","token":"37.2\/I","url":"\/37.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12843,"edition_id":1,"name":"Behavioral Health and Developmental Services","identifier":"37.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:56","date_modified":"2026-06-26 03:43:56","permalink":{"id":209673,"object_type":"structure","relational_id":12843,"identifier":"37.2","token":"37.2","url":"\/37.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":53989,"structure_id":12846,"section_number":"37.2-300","catch_line":"Creation and supervision of Department","url":"\/37.2-300\/","token":"37.2\/I\/3\/1\/37.2-300","metadata":false},{"id":87072,"structure_id":12846,"section_number":"37.2-301","catch_line":"Appointment of Commissioner","url":"\/37.2-301\/","token":"37.2\/I\/3\/1\/37.2-301","metadata":false},{"id":61895,"structure_id":12846,"section_number":"37.2-302","catch_line":"Term of office and vacancy therein","url":"\/37.2-302\/","token":"37.2\/I\/3\/1\/37.2-302","metadata":false},{"id":68733,"structure_id":12846,"section_number":"37.2-303","catch_line":"Qualifications of Commissioner","url":"\/37.2-303\/","token":"37.2\/I\/3\/1\/37.2-303","metadata":false},{"id":58889,"structure_id":12846,"section_number":"37.2-304","catch_line":"Duties of Commissioner","url":"\/37.2-304\/","token":"37.2\/I\/3\/1\/37.2-304","metadata":false},{"id":55805,"structure_id":12846,"section_number":"37.2-305","catch_line":"Receiving gifts and endowments","url":"\/37.2-305\/","token":"37.2\/I\/3\/1\/37.2-305","metadata":false},{"id":76091,"structure_id":12846,"section_number":"37.2-306","catch_line":"Research into causes of mental illness, developmental disabilities, substance abuse, and related subjects","url":"\/37.2-306\/","token":"37.2\/I\/3\/1\/37.2-306","metadata":false},{"id":79296,"structure_id":12846,"section_number":"37.2-307","catch_line":"Employment of special counsel to defend Board member, officer, or employee of Department in criminal cases","url":"\/37.2-307\/","token":"37.2\/I\/3\/1\/37.2-307","metadata":false},{"id":69476,"structure_id":12846,"section_number":"37.2-308","catch_line":"Data reporting on children and adolescents","url":"\/37.2-308\/","token":"37.2\/I\/3\/1\/37.2-308","metadata":false},{"id":85097,"structure_id":12846,"section_number":"37.2-308.01","catch_line":"Commitment hearings for involuntary admissions; 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Marcus alert system; powers and duties of the Department related to comprehensive mental health, substance abuse, and developmental disability crisis services","url":"\/37.2-311.1\/","token":"37.2\/I\/3\/1\/37.2-311.1","metadata":false},{"id":55219,"structure_id":12846,"section_number":"37.2-311.2","catch_line":"Powers and duties of crisis call center","url":"\/37.2-311.2\/","token":"37.2\/I\/3\/1\/37.2-311.2","metadata":false},{"id":79442,"structure_id":12846,"section_number":"37.2-311.3","catch_line":"Standards for community care teams and mobile crisis teams","url":"\/37.2-311.3\/","token":"37.2\/I\/3\/1\/37.2-311.3","metadata":false},{"id":72863,"structure_id":12846,"section_number":"37.2-311.4","catch_line":"Crisis Call Center Fund","url":"\/37.2-311.4\/","token":"37.2\/I\/3\/1\/37.2-311.4","metadata":false},{"id":60255,"structure_id":12846,"section_number":"37.2-311.5","catch_line":"Collection of 988 charges","url":"\/37.2-311.5\/","token":"37.2\/I\/3\/1\/37.2-311.5","metadata":false},{"id":65423,"structure_id":12846,"section_number":"37.2-311.6","catch_line":"Liability for emergency calls to the National Suicide Prevention Lifeline","url":"\/37.2-311.6\/","token":"37.2\/I\/3\/1\/37.2-311.6","metadata":false},{"id":59415,"structure_id":12846,"section_number":"37.2-312","catch_line":"Department responsible for education and training programs","url":"\/37.2-312\/","token":"37.2\/I\/3\/1\/37.2-312","metadata":false},{"id":69006,"structure_id":12846,"section_number":"37.2-312.1","catch_line":"Department to be lead agency for suicide prevention across the lifespan","url":"\/37.2-312.1\/","token":"37.2\/I\/3\/1\/37.2-312.1","metadata":false},{"id":62132,"structure_id":12846,"section_number":"37.2-312.2","catch_line":"Commonwealth Mental Health First Aid Program","url":"\/37.2-312.2\/","token":"37.2\/I\/3\/1\/37.2-312.2","metadata":false},{"id":83802,"structure_id":12846,"section_number":"37.2-313","catch_line":"Employment of unlicensed physician by Department","url":"\/37.2-313\/","token":"37.2\/I\/3\/1\/37.2-313","metadata":false},{"id":81127,"structure_id":12846,"section_number":"37.2-313.1","catch_line":"Licensed physician required at certain training centers","url":"\/37.2-313.1\/","token":"37.2\/I\/3\/1\/37.2-313.1","metadata":false},{"id":75182,"structure_id":12846,"section_number":"37.2-314","catch_line":"Background check required","url":"\/37.2-314\/","token":"37.2\/I\/3\/1\/37.2-314","metadata":false},{"id":82101,"structure_id":12846,"section_number":"37.2-314.1","catch_line":"Developmental Disabilities Mortality Review Committee; 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A.<\/span> 1. Each dealer, as defined in \u00a7 56-484.17:1<\/a>, shall collect a prepaid wireless 988 charge of $0.08 from the end user, as defined in \u00a7 56-484.17:1<\/a>, with respect to each retail transaction, as defined in \u00a7 56-484.17:1<\/a>, occurring in the Commonwealth. A dealer may combine the tax imposed by this subdivision and the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1<\/a> into a combined charge collected on a retail transaction and remitted to the Department<\/span> of Taxation. If the dealer elects to combine the charges, the combined charge shall be identified as “911\/988 Charge” on the invoice, receipt, or other similar document that is provided to the end user by the dealer or otherwise disclosed by the dealer to the end user. If a dealer collects a combined charge, the dealer shall report to the Department<\/span> of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner<\/span>, the respective amounts that are attributable to the prepaid wireless 988 charge imposed under this subdivision and the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Each CMRS provider, as defined in § 56-484.12<\/a>, and each reseller of CMRS, as defined in § 56-484.12<\/a>, shall collect a monthly postpaid wireless 988 charge of $0.12 from each of its customers whose place of primary use, as defined in § 56-484.12<\/a>, is within the Commonwealth. The charge shall be billed with respect to customers of postpaid CMRS, as defined in § 56-484.12<\/a>, by each CMRS provider and reseller of CMRS on each CMRS device capable of two-way interactive voice communication. A CMRS provider or reseller of CMRS may combine the tax imposed by this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17<\/a> into a combined charge to be collected from the customer. If a CMRS provider or reseller of CMRS elects to combine the charges, the combined charge shall be identified to the customer as the “911\/988 Charge” through regular periodic billing. If a CMRS provider or reseller of CMRS collects a combined charge, such CMRS provider of reseller of CMRS shall report to the Department<\/span> of Taxation, pursuant to forms and procedures prescribed by the Tax Commissioner<\/span>, the respective amounts that are attributable to the monthly postpaid wireless 988 charge imposed under this subdivision and the monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The charges imposed under this section shall be collected by the Department<\/span> of Taxation and shall be subject to the provisions of Article 7 (§ 56-484.12<\/a> et seq.) of Chapter 15 of Title 56, mutatis mutandis<\/span>, except that all revenues from the prepaid wireless 988 charge imposed under subdivision A 1 and from the monthly postpaid wireless 988 charge imposed under subdivision A 2 shall accrue to the Fund and shall be used for the purposes identified in § 37.2-311.4<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF 988 CHARGES (\u00a7 37.2-311.5)\n\nA. 1. Each dealer, as defined in \u00a7 56-484.17:1, shall collect a prepaid\nwireless 988 charge of $0.08 from the end user, as defined in \u00a7 56-484.17:1,\nwith respect to each retail transaction, as defined in \u00a7 56-484.17:1, occurring\nin the Commonwealth. A dealer may combine the tax imposed by this subdivision\nand the prepaid wireless E-911 charge imposed by subsection B of \u00a7 56-484.17:1\ninto a combined charge collected on a retail transaction and remitted to the\nDepartment of Taxation. If the dealer elects to combine the charges, the\ncombined charge shall be identified as “911\/988 Charge” on the\ninvoice, receipt, or other similar document that is provided to the end user by\nthe dealer or otherwise disclosed by the dealer to the end user. If a dealer\ncollects a combined charge, the dealer shall report to the Department of\nTaxation, pursuant to forms and procedures prescribed by the Tax Commissioner,\nthe respective amounts that are attributable to the prepaid wireless 988 charge\nimposed under this subdivision and the prepaid wireless E-911 charge imposed by\nsubsection B of \u00a7 56-484.17:1.\n\n 2. Each CMRS provider, as defined in § 56-484.12, and each reseller of\n CMRS, as defined in § 56-484.12, shall collect a monthly postpaid\n wireless 988 charge of $0.12 from each of its customers whose place of primary\n use, as defined in § 56-484.12, is within the Commonwealth. The charge\n shall be billed with respect to customers of postpaid CMRS, as defined in\n § 56-484.12, by each CMRS provider and reseller of CMRS on each CMRS\n device capable of two-way interactive voice communication. A CMRS provider or\n reseller of CMRS may combine the tax imposed by this subdivision and the\n monthly wireless E-911 surcharge imposed by subsection B of § 56-484.17\n into a combined charge to be collected from the customer. If a CMRS provider\n or reseller of CMRS elects to combine the charges, the combined charge shall\n be identified to the customer as the “911\/988 Charge” through\n regular periodic billing. If a CMRS provider or reseller of CMRS collects a\n combined charge, such CMRS provider of reseller of CMRS shall report to the\n Department of Taxation, pursuant to forms and procedures prescribed by the Tax\n Commissioner, the respective amounts that are attributable to the monthly\n postpaid wireless 988 charge imposed under this subdivision and the monthly\n wireless E-911 surcharge imposed by subsection B of § 56-484.17.\n\nB. The charges imposed under this section shall be collected by the Department\nof Taxation and shall be subject to the provisions of Article 7 (§\n56-484.12 et seq.) of Chapter 15 of Title 56, mutatis mutandis, except that all\nrevenues from the prepaid wireless 988 charge imposed under subdivision A 1 and\nfrom the monthly postpaid wireless 988 charge imposed under subdivision A 2\nshall accrue to the Fund and shall be used for the purposes identified in §\n37.2-311.4.\n\nHISTORY: 2021, Sp. Sess. I, c. 248.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}