New Jersey § 52:17c-18

§ 52:17c-18.

a. (1) There is imposed on each mobile telecommunications service customer, charged

by a mobile telecommunications company for mobile telecommunications service for each

voice grade access telephone number provided to the customer billed by or for the

customer's home service provider and provided to a customer with a place of primary

use in this State, a fee of $0.90 on any periodic bill received by the customer for

each voice grade access service number provided as part of the mobile telecommunications

service. (2) There is imposed on each customer charged by a telephone exchange company for

each voice grade access service line provided to that customer that has a service

address in this State, a fee of $0.90 on any periodic bill received by the customer

for each voice grade access service line provided as part of that telephone exchange

service. Each Private Branch Exchange (PBX) trunk or Centrex trunk equivalent shall constitute

an individual and separate subscribed service line. Any customer that has been determined by its telephone exchange company to be enrolled

in the Lifeline Telecommunication program, or in receipt of Lifeline Telecommunication

or Universal Service Fund benefits for a periodic bill shall be exempt from the fee

on that periodic bill. State government agencies, and county and municipal governments and their agencies,

and school districts shall be exempt from the fee imposed on customers of telephone

exchange companies for each voice grade access service line provided as part of telephone

exchange service provided to that customer at a service address in this State for

periodic bills issued to those customers on and after January 1, 2005. b. The fee imposed by paragraphs (1) and (2) of subsection a. of this section shall

be collected by the mobile telecommunications company or telephone exchange company

providing the applicable service to its customers upon payment of any periodic bill

for such service. This section shall not be deemed as extending to a telephone exchange company or

mobile telecommunications company any obligation or authority otherwise not provided

pursuant to law, to take legal action to enforce the collection of the fee imposed

upon the customer. Any such action shall be brought by the State against the customer with any cooperation

requested by the State of the telephone exchange company or mobile telecommunications

company as the State deems necessary. c. (1) The fees collected pursuant to subsection b. of this section shall be collected monthly

and reported and paid to the director on a quarterly basis in a manner prescribed

by the Director of the Division of Taxation in the Department of the Treasury, which

notwithstanding the provisions of subsection b. of section 1 of P.L.1992, c. 140 ( C.54:48-4.1 ) if any, to the contrary, shall be subject to the provisions of P.L.1992, c. 140 as the director shall prescribe, and the State Treasurer shall credit the fee revenue

to the “9-1-1 System and Emergency Response Trust Fund Account” established pursuant

to section 3 of P.L.2004, c. 48 ( C.52:17C-19 ). The administration, collection and enforcement of the fee imposed by this act shall

be subject to the provisions of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq. , to the extent that the provisions of such law are not inconsistent with any provision

of this act. (2) Each mobile telecommunications company and telephone exchange company shall be

liable for the fee imposed, collected, or required to be paid, collected, or remitted

under the provisions of paragraphs (1) and (2) of subsection a. of this section. Any such company shall have the same right in respect to collecting the fee from

that company's customer or in respect to non-payment of the fee by the customer as

if the fee were a part of the purchase price of the applicable telecommunications

service or telephone exchange service, as the case may be, and payable at the same

time; provided however, that the director shall be joined as a party in any action

or proceeding brought to collect the fee. For purposes of this paragraph, “ company ” includes: an individual, partnership, corporation, or an officer, director, stockholder,

or employee of a corporation, or a member or employee of a partnership, who as such

officer, director, stockholder, employee, or member is under the duty to perform the

act in respect of which the violation occurs. d. A telephone exchange company that provides telephone exchange service to the State

government or any State government agency, a county or municipal government or any

of its agencies, or a school district that is exempt for bills issued on and after

January 1, 2005, shall be entitled after that date to a credit in an amount as the

Director of the Division of Taxation shall determine within 60 days of application,

against the amount of fees collected during and due to be paid over for the calendar

quarter commencing on that date, for the reasonable costs certified by the telephone

exchange company to have been incurred by the company for changes made to its billing

system that are necessary to implement the exemption. The director shall consult with the Board of Public Utilities to ascertain from

the board the reasonableness of the costs claimed to be incurred. The director and the board may adopt regulations necessary to administer the credit.