{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/56-484.17.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/56-484.17.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/56-484.17.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/56-484.17.html"}],"law_id":72191,"edition_id":1,"section_id":72191,"structure_id":13884,"section_number":"56-484.17","catch_line":"Wireless E-911 Fund; uses of Fund; enforcement; audit required","history":"2000, c. 1064; 2001, c. 529; 2002, c. 68; 2003, c. 341; 2004, c. 167; 2005, c. 942; 2006, cc. 739, 780; 2010, cc. 466, 566; 2011, cc. 162, 630; 2012, cc. 25, 165, 672; 2017, cc. 22, 260; 2018, cc. 57, 307, 532, 533; 2020, c. 423; 2021, Sp. Sess. I, c. 248.","full_text":"A\n\nThere is hereby created in the state treasury a special nonreverting fund to be known as the Wireless E-911 Fund (the Fund). The Fund shall be established on the books of the Comptroller. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Except as provided in § 44-146.18:5, moneys in the Fund shall be used for the purposes stated in subsections C and D. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Tax Commissioner or the State Coordinator of Emergency Management.B\n\nEach CMRS provider and each CMRS reseller shall collect a monthly wireless E-911 surcharge of $0.82 from each of its customers whose place of primary use is within the Commonwealth. However, no surcharge shall be imposed on federal, state and local government agencies. A payment equal to all wireless E-911 surcharges shall be remitted within 30 days to the Department of Taxation. The Department of Taxation, after subtracting its direct costs of administration, shall deposit all remitted wireless E-911 surcharges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Fund. Each CMRS provider and CMRS reseller may retain an amount equal to three percent of the wireless E-911 surcharges collected to defray the costs of collecting the surcharges. State and local taxes shall not apply to any wireless E-911 surcharge collected from customers. Surcharges collected from customers shall be subject to the provisions of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. § 116 et seq., as amended).\n\t\t\tThe CMRS provider and CMRS reseller shall collect the surcharge through regular periodic billing.C\n\nSixty percent of the Wireless E-911 Fund shall be distributed on a monthly basis to the PSAPs according to each PSAP’s average pro rata distribution from the Wireless E-911 Fund for fiscal years 2007-2012, taking into account any funding adjustments made pursuant to subsection E. On or before July 1, 2018, and every five years thereafter, the Department of Taxation shall recalculate the distribution percentage for each PSAP based on the population and call load data of the PSAP for the previous five fiscal years, which data shall continue to be received by the Board and then reported to the Department of Taxation. The distribution from the Wireless E-911 Fund shall be made on a monthly basis to the PSAPs according to such distribution percentage beginning July 1 of such fiscal year.D\n\nThe remaining 40 percent of the Fund shall be distributed to PSAPs or on behalf of PSAPs based on grant requests received by the Board each fiscal year. The Board shall establish criteria for receiving and making grants from the Fund, including procedures for determining the amount of a grant and payment schedule. The Board shall give the highest priority to grants that support the regional or multijurisdictional deployment and sustainment of NG9-1-1, and it shall give secondary priority to grants that support the deployment and sustainment of (i) NG9-1-1 in a single jurisdiction and (ii) in-building repeaters that improve public safety radio coverage within buildings with impaired radio coverage. If requested by an originating service provider, the Board shall execute a contract to reimburse that originating service provider for its costs incurred to deliver 9-1-1 calls to the ESInet points of interconnection. The Board shall ensure that cost is minimized while still achieving necessary 9-1-1 service and ESInet objectives. The Board may retain some or all of this uncommitted funding for an identified 9-1-1 funding need or for a reserve balance pursuant to a reserve balance policy adopted by the Board.E\n\nAfter the end of each fiscal year, on a schedule adopted by the Board, the Board shall audit the grant funding received by all recipients to ensure it was utilized in accordance with the grant requirements. Each funding recipient shall provide such verification of such costs as may be requested by the Board. Any overpayment shall be refunded to the Board or credited to payments during the then-current fiscal year, on such schedule as the Board shall determine. If payments are less than the actual costs reported, the Board may include the additional funding in the then-current fiscal year.F\n\nThe Auditor of Public Accounts, or his legally authorized representatives, shall audit the Wireless E-911 Fund as determined necessary by the Auditor of Public Accounts. The cost of such audit shall be borne by the Board and be payable from the Wireless E-911 Fund, as appropriate. The Board shall furnish copies of the audits to the Governor, the Public Safety Subcommittees of the Senate Committee on Finance and Appropriations and the House Committee on Appropriations, and the Virginia State Crime Commission.G\n\nThe special tax authorized by § 58.1-1730 shall not be imposed on consumers of CMRS.","order_by":null,"text":{"0":{"id":260039,"text":"There is hereby created in the state treasury a special nonreverting fund to be known as the Wireless E-911 Fund (the Fund). The Fund shall be established on the books of the Comptroller. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Except as provided in § 44-146.18:5, moneys in the Fund shall be used for the purposes stated in subsections C and D. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Tax Commissioner or the State Coordinator of Emergency Management.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":260040,"text":"Each CMRS provider and each CMRS reseller shall collect a monthly wireless E-911 surcharge of $0.82 from each of its customers whose place of primary use is within the Commonwealth. However, no surcharge shall be imposed on federal, state and local government agencies. A payment equal to all wireless E-911 surcharges shall be remitted within 30 days to the Department of Taxation. The Department of Taxation, after subtracting its direct costs of administration, shall deposit all remitted wireless E-911 surcharges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Fund. Each CMRS provider and CMRS reseller may retain an amount equal to three percent of the wireless E-911 surcharges collected to defray the costs of collecting the surcharges. State and local taxes shall not apply to any wireless E-911 surcharge collected from customers. Surcharges collected from customers shall be subject to the provisions of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. § 116 et seq., as amended).\n\t\t\tThe CMRS provider and CMRS reseller shall collect the surcharge through regular periodic billing.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":260041,"text":"Sixty percent of the Wireless E-911 Fund shall be distributed on a monthly basis to the PSAPs according to each PSAP’s average pro rata distribution from the Wireless E-911 Fund for fiscal years 2007-2012, taking into account any funding adjustments made pursuant to subsection E. On or before July 1, 2018, and every five years thereafter, the Department of Taxation shall recalculate the distribution percentage for each PSAP based on the population and call load data of the PSAP for the previous five fiscal years, which data shall continue to be received by the Board and then reported to the Department of Taxation. The distribution from the Wireless E-911 Fund shall be made on a monthly basis to the PSAPs according to such distribution percentage beginning July 1 of such fiscal year.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":260042,"text":"The remaining 40 percent of the Fund shall be distributed to PSAPs or on behalf of PSAPs based on grant requests received by the Board each fiscal year. The Board shall establish criteria for receiving and making grants from the Fund, including procedures for determining the amount of a grant and payment schedule. The Board shall give the highest priority to grants that support the regional or multijurisdictional deployment and sustainment of NG9-1-1, and it shall give secondary priority to grants that support the deployment and sustainment of (i) NG9-1-1 in a single jurisdiction and (ii) in-building repeaters that improve public safety radio coverage within buildings with impaired radio coverage. If requested by an originating service provider, the Board shall execute a contract to reimburse that originating service provider for its costs incurred to deliver 9-1-1 calls to the ESInet points of interconnection. The Board shall ensure that cost is minimized while still achieving necessary 9-1-1 service and ESInet objectives. The Board may retain some or all of this uncommitted funding for an identified 9-1-1 funding need or for a reserve balance pursuant to a reserve balance policy adopted by the Board.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":260043,"text":"After the end of each fiscal year, on a schedule adopted by the Board, the Board shall audit the grant funding received by all recipients to ensure it was utilized in accordance with the grant requirements. Each funding recipient shall provide such verification of such costs as may be requested by the Board. Any overpayment shall be refunded to the Board or credited to payments during the then-current fiscal year, on such schedule as the Board shall determine. If payments are less than the actual costs reported, the Board may include the additional funding in the then-current fiscal year.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":260044,"text":"The Auditor of Public Accounts, or his legally authorized representatives, shall audit the Wireless E-911 Fund as determined necessary by the Auditor of Public Accounts. The cost of such audit shall be borne by the Board and be payable from the Wireless E-911 Fund, as appropriate. The Board shall furnish copies of the audits to the Governor, the Public Safety Subcommittees of the Senate Committee on Finance and Appropriations and the House Committee on Appropriations, and the Virginia State Crime Commission.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":260045,"text":"The special tax authorized by § 58.1-1730 shall not be imposed on consumers of CMRS.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":13884,"edition_id":1,"name":"Enhanced Public Safety Telephone Services Act","identifier":"7","label":"article","depth":3,"order_by":1,"parent_id":13123,"metadata":{},"date_created":"2026-06-26 03:46:10","date_modified":"2026-06-26 03:46:10","permalink":{"id":250023,"object_type":"structure","relational_id":13884,"identifier":"7","token":"56\/15\/7","url":"\/56\/15\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13123,"edition_id":1,"name":"Telegraph and Telephone Companies","identifier":"15","label":"chapter","depth":2,"order_by":1,"parent_id":12881,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":249827,"object_type":"structure","relational_id":13123,"identifier":"15","token":"56\/15","url":"\/56\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12881,"edition_id":1,"name":"Public Service Companies","identifier":"56","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":248473,"object_type":"structure","relational_id":12881,"identifier":"56","token":"56","url":"\/56\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54917,"structure_id":13884,"section_number":"56-484.12","catch_line":"Definitions","url":"\/56-484.12\/","token":"56\/15\/7\/56-484.12","metadata":false},{"id":57474,"structure_id":13884,"section_number":"56-484.12:1","catch_line":"Repealed","url":"\/56-484.12_1\/","token":"56\/15\/7\/56-484.12_1","metadata":false},{"id":85529,"structure_id":13884,"section_number":"56-484.13","catch_line":"9-1-1 Services Board; membership; terms; compensation","url":"\/56-484.13\/","token":"56\/15\/7\/56-484.13","metadata":false},{"id":69137,"structure_id":13884,"section_number":"56-484.14","catch_line":"Powers and duties of the 9-1-1 Services Board","url":"\/56-484.14\/","token":"56\/15\/7\/56-484.14","metadata":false},{"id":80056,"structure_id":13884,"section_number":"56-484.15","catch_line":"Repealed","url":"\/56-484.15\/","token":"56\/15\/7\/56-484.15","metadata":false},{"id":66844,"structure_id":13884,"section_number":"56-484.16","catch_line":"Local emergency telecommunications requirements; text messages; use of digits \"9-1-1.\"","url":"\/56-484.16\/","token":"56\/15\/7\/56-484.16","metadata":false},{"id":83944,"structure_id":13884,"section_number":"56-484.16:1","catch_line":"PSAP dispatchers; training requirements","url":"\/56-484.16_1\/","token":"56\/15\/7\/56-484.16_1","metadata":false},{"id":72191,"structure_id":13884,"section_number":"56-484.17","catch_line":"Wireless E-911 Fund; uses of Fund; enforcement; audit required","url":"\/56-484.17\/","token":"56\/15\/7\/56-484.17","metadata":false},{"id":67047,"structure_id":13884,"section_number":"56-484.17:1","catch_line":"Collection of prepaid wireless E-911 charge at point of sale; rate established","url":"\/56-484.17_1\/","token":"56\/15\/7\/56-484.17_1","metadata":false},{"id":61227,"structure_id":13884,"section_number":"56-484.18","catch_line":"Designation of official State Police access number; blocking caller identification prohibited","url":"\/56-484.18\/","token":"56\/15\/7\/56-484.18","metadata":false}],"previous_section":{"id":83944,"structure_id":13884,"section_number":"56-484.16:1","catch_line":"PSAP dispatchers; training requirements","url":"\/56-484.16_1\/","token":"56\/15\/7\/56-484.16_1","metadata":false},"next_section":{"id":67047,"structure_id":13884,"section_number":"56-484.17:1","catch_line":"Collection of prepaid wireless E-911 charge at point of sale; rate established","url":"\/56-484.17_1\/","token":"56\/15\/7\/56-484.17_1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/56-484.17\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapter 1064<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 12 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2001, chapter 529<\/a>; in 2002, chapter 68<\/a>; in 2003, chapter 341<\/a>; in 2004, chapter 167<\/a>; in 2005, chapter 942<\/a>; in 2006, chapters 739<\/a> and 780<\/a>; in 2010, chapters 466<\/a> and 566<\/a>; in 2011, chapters 162<\/a> and 630<\/a>; in 2012, chapters 25<\/a>, 165<\/a>, and 672<\/a>; in 2017, chapters 22<\/a> and 260<\/a>; in 2018, chapters 57<\/a>, 307<\/a>, 532<\/a>, and 533<\/a>; in 2020, chapter 423<\/a>.<\/p>","references":[{"id":60255,"section_number":"37.2-311.5","catch_line":"Collection of 988 charges","order_by":null,"url":"\/37.2-311.5\/"},{"id":54917,"section_number":"56-484.12","catch_line":"Definitions","order_by":null,"url":"\/56-484.12\/"}],"refers_to":[{"id":59542,"section_number":"44-146.18:5","catch_line":"Division of Public Safety Communications established; appointment of Virginia Public Safety Communications Coordinator; duties of Division","order_by":null,"url":"\/44-146.18_5\/"},{"id":64873,"section_number":"58.1-1730","catch_line":"Tax for enhanced 911 service; definitions","order_by":null,"url":"\/58.1-1730\/"}],"permalink":{"id":250053,"object_type":"law","relational_id":72191,"identifier":"56-484.17","token":"56\/15\/7\/56-484.17","url":"\/56-484.17\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/56-484.17\/","token":"56\/15\/7\/56-484.17","dublin_core":{"Title":"Wireless E-911 Fund; uses of Fund; enforcement; audit required","Type":"Text","Format":"text\/html","Identifier":"\u00a7 56-484.17","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby created in the state treasury a special nonreverting fund to be known as the Wireless E-911 Fund (the Fund). The Fund shall be established on the books of the Comptroller. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Except as provided in § 44-146.18:5<\/a>, moneys in the Fund shall be used for the purposes stated in subsections C and D. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Tax Commissioner or the State Coordinator<\/span> of Emergency Management. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Each CMRS provider<\/span> and each CMRS reseller shall collect a monthly wireless E-911 surcharge of $0.82 from each of its customers whose place of primary use is within the Commonwealth. However, no surcharge shall be imposed on federal, state and local government agencies. A payment equal to all wireless E-911 surcharges shall be remitted within 30 days to the Department of Taxation. The Department of Taxation, after subtracting its direct costs of administration, shall deposit all remitted wireless E-911 surcharges into the state treasury. The Comptroller shall as soon as practicable deposit such moneys into the Fund. Each CMRS provider<\/span> and CMRS reseller may retain an amount equal to three percent of the wireless E-911 surcharges collected to defray the costs of collecting the surcharges. State and local taxes shall not apply to any wireless E-911 surcharge collected from customers. Surcharges collected from customers shall be subject to the provisions of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. § 116 et seq., as amended).\n\t\t\tThe CMRS provider<\/span> and CMRS reseller shall collect the surcharge through regular periodic billing. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Sixty percent of the Wireless E-911 Fund shall be distributed on a monthly basis to the PSAPs<\/span> according to each PSAP<\/span>’s average pro rata distribution from the Wireless E-911 Fund for fiscal years 2007-2012, taking into account any funding adjustments made pursuant to subsection E. On or before July 1, 2018, and every five years thereafter, the Department of Taxation shall recalculate the distribution percentage for each PSAP<\/span> based on the population and call load data of the PSAP<\/span> for the previous five fiscal years, which data shall continue to be received by the Board<\/span> and then reported to the Department of Taxation. The distribution from the Wireless E-911 Fund shall be made on a monthly basis to the PSAPs<\/span> according to such distribution percentage beginning July 1 of such fiscal year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The remaining 40 percent of the Fund shall be distributed to PSAPs<\/span> or on behalf of PSAPs<\/span> based on grant requests received by the Board<\/span> each fiscal year. The Board<\/span> shall establish criteria for receiving and making grants from the Fund, including procedures for determining the amount of a grant and payment schedule. The Board<\/span> shall give the highest priority to grants that support the regional or multijurisdictional deployment and sustainment of NG9-1-1, and it shall give secondary priority to grants that support the deployment and sustainment of (i) NG9-1-1 in a single jurisdiction<\/span> and (ii) in-building repeaters that improve public safety radio coverage within buildings with impaired radio coverage. If requested by an originating service provider<\/span>, the Board<\/span> shall execute a contract<\/span> to reimburse that originating service provider<\/span> for its costs incurred to deliver 9-1-1 calls to the ESInet<\/span> points of interconnection. The Board<\/span> shall ensure that cost is minimized while still achieving necessary 9-1-1 service and ESInet<\/span> objectives. The Board<\/span> may retain some or all of this uncommitted funding for an identified 9-1-1 funding need or for a reserve balance pursuant to a reserve balance policy adopted by the Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> After the end of each fiscal year, on a schedule adopted by the Board<\/span>, the Board<\/span> shall audit the grant funding received by all recipients to ensure it was utilized in accordance with the grant requirements. Each funding recipient shall provide such verification of such costs as may be requested by the Board<\/span>. Any overpayment shall be refunded to the Board<\/span> or credited to payments during the then-current fiscal year, on such schedule as the Board<\/span> shall determine. If payments are less than the actual costs reported, the Board<\/span> may include the additional funding in the then-current fiscal year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The Auditor of Public Accounts, or his legally authorized representatives, shall audit the Wireless E-911 Fund as determined necessary by the Auditor of Public Accounts. The cost of such audit shall be borne by the Board<\/span> and be payable from the Wireless E-911 Fund, as appropriate. The Board<\/span> shall furnish copies of the audits to the Governor, the Public Safety Subcommittees of the Senate Committee on Finance and Appropriations and the House Committee on Appropriations, and the Virginia State Crime<\/span> Commission<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The special tax authorized by § 58.1-1730<\/a> shall not be imposed on consumers of CMRS. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWIRELESS E-911 FUND; USES OF FUND; ENFORCEMENT; AUDIT REQUIRED (\u00a7 56-484.17)\n\nA. There is hereby created in the state treasury a special nonreverting fund to\nbe known as the Wireless E-911 Fund (the Fund). The Fund shall be established on\nthe books of the Comptroller. Interest earned on moneys in the Fund shall remain\nin the Fund and be credited to it. Any moneys remaining in the Fund, including\ninterest thereon, at the end of each fiscal year shall not revert to the general\nfund but shall remain in the Fund. Except as provided in § 44-146.18:5,\nmoneys in the Fund shall be used for the purposes stated in subsections C and D.\nExpenditures and disbursements from the Fund shall be made by the State\nTreasurer on warrants issued by the Comptroller upon written request signed by\nthe Tax Commissioner or the State Coordinator of Emergency Management.\n\nB. Each CMRS provider and each CMRS reseller shall collect a monthly wireless\nE-911 surcharge of $0.82 from each of its customers whose place of primary use\nis within the Commonwealth. However, no surcharge shall be imposed on federal,\nstate and local government agencies. A payment equal to all wireless E-911\nsurcharges shall be remitted within 30 days to the Department of Taxation. The\nDepartment of Taxation, after subtracting its direct costs of administration,\nshall deposit all remitted wireless E-911 surcharges into the state treasury.\nThe Comptroller shall as soon as practicable deposit such moneys into the Fund.\nEach CMRS provider and CMRS reseller may retain an amount equal to three percent\nof the wireless E-911 surcharges collected to defray the costs of collecting the\nsurcharges. State and local taxes shall not apply to any wireless E-911\nsurcharge collected from customers. Surcharges collected from customers shall be\nsubject to the provisions of the federal Mobile Telecommunications Sourcing Act\n(4 U.S.C. § 116 et seq., as amended).\n\t\t\tThe CMRS provider and CMRS reseller shall collect the surcharge through\nregular periodic billing.\n\nC. Sixty percent of the Wireless E-911 Fund shall be distributed on a monthly\nbasis to the PSAPs according to each PSAP’s average pro rata distribution\nfrom the Wireless E-911 Fund for fiscal years 2007-2012, taking into account any\nfunding adjustments made pursuant to subsection E. On or before July 1, 2018,\nand every five years thereafter, the Department of Taxation shall recalculate\nthe distribution percentage for each PSAP based on the population and call load\ndata of the PSAP for the previous five fiscal years, which data shall continue\nto be received by the Board and then reported to the Department of Taxation. The\ndistribution from the Wireless E-911 Fund shall be made on a monthly basis to\nthe PSAPs according to such distribution percentage beginning July 1 of such\nfiscal year.\n\nD. The remaining 40 percent of the Fund shall be distributed to PSAPs or on\nbehalf of PSAPs based on grant requests received by the Board each fiscal year.\nThe Board shall establish criteria for receiving and making grants from the\nFund, including procedures for determining the amount of a grant and payment\nschedule. The Board shall give the highest priority to grants that support the\nregional or multijurisdictional deployment and sustainment of NG9-1-1, and it\nshall give secondary priority to grants that support the deployment and\nsustainment of (i) NG9-1-1 in a single jurisdiction and (ii) in-building\nrepeaters that improve public safety radio coverage within buildings with\nimpaired radio coverage. If requested by an originating service provider, the\nBoard shall execute a contract to reimburse that originating service provider\nfor its costs incurred to deliver 9-1-1 calls to the ESInet points of\ninterconnection. The Board shall ensure that cost is minimized while still\nachieving necessary 9-1-1 service and ESInet objectives. The Board may retain\nsome or all of this uncommitted funding for an identified 9-1-1 funding need or\nfor a reserve balance pursuant to a reserve balance policy adopted by the Board.\n\nE. After the end of each fiscal year, on a schedule adopted by the Board, the\nBoard shall audit the grant funding received by all recipients to ensure it was\nutilized in accordance with the grant requirements. Each funding recipient shall\nprovide such verification of such costs as may be requested by the Board. Any\noverpayment shall be refunded to the Board or credited to payments during the\nthen-current fiscal year, on such schedule as the Board shall determine. If\npayments are less than the actual costs reported, the Board may include the\nadditional funding in the then-current fiscal year.\n\nF. The Auditor of Public Accounts, or his legally authorized representatives,\nshall audit the Wireless E-911 Fund as determined necessary by the Auditor of\nPublic Accounts. The cost of such audit shall be borne by the Board and be\npayable from the Wireless E-911 Fund, as appropriate. The Board shall furnish\ncopies of the audits to the Governor, the Public Safety Subcommittees of the\nSenate Committee on Finance and Appropriations and the House Committee on\nAppropriations, and the Virginia State Crime Commission.\n\nG. The special tax authorized by § 58.1-1730 shall not be imposed on\nconsumers of CMRS.\n\nHISTORY: 2000, c. 1064; 2001, c. 529; 2002, c. 68; 2003, c. 341; 2004, c. 167;\n2005, c. 942; 2006, cc. 739, 780; 2010, cc. 466, 566; 2011, cc. 162, 630; 2012,\ncc. 25, 165, 672; 2017, cc. 22, 260; 2018, cc. 57, 307, 532, 533; 2020, c. 423;\n2021, 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}}