                                 CODE OF VIRGINIA

COLLECTION OF 988 CHARGES (§ 37.2-311.5)

A. 1. Each dealer, as defined in § 56-484.17:1, shall collect a prepaid
wireless 988 charge of $0.08 from the end user, as defined in § 56-484.17:1,
with respect to each retail transaction, as defined in § 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 § 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 &#8220;911/988 Charge&#8221; 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 § 56-484.17:1.

   2. Each CMRS provider, as defined in &#xA7; 56-484.12, and each reseller of
   CMRS, as defined in &#xA7; 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 &#xA7; 56-484.12, is within the Commonwealth. The charge
   shall be billed with respect to customers of postpaid CMRS, as defined in
   &#xA7; 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 &#xA7; 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 &#8220;911/988 Charge&#8221; 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 &#xA7; 56-484.17.

B. The charges imposed under this section shall be collected by the Department
of Taxation and shall be subject to the provisions of Article 7 (&#xA7;
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 &#xA7;
37.2-311.4.

HISTORY: 2021, Sp. Sess. I, c. 248.