Oklahoma § 63-2866 - Collection, payment, and distribution of fees by

§ 63-2866. Collection, payment, and distribution of fees by

providers.

A. 9-1-1 telephone fees authorized and collected by providers,

pursuant to paragraphs 1 and 2 of subsection A of Section 2865 of

this title, from each of their end users residing in this state

shall be paid to the Oklahoma Tax Commission no later than the

twentieth day of the month succeeding the month of collection.

B. From the total fees collected pursuant to paragraphs 1 and 2

of subsection A of Section 2865 of this title, eight-tenths of one

percent (0.8%) shall be retained by the Tax Commission as

reimbursement for the direct cost of administering the collection

and remittance of the fees.

C. Every billed service subscriber shall be liable for any 9-11 fee imposed pursuant to the Oklahoma 9-1-1 Management Authority

Act until the fee has been paid to the service provider.

D. Fees imposed pursuant to the Oklahoma 9-1-1 Management

Authority Act which are required to be collected by the provider may

be added to and shall be stated separately in any billings to the

service subscriber.

E. The provider shall have no obligation to take any legal

action to enforce the collection of any fee imposed pursuant to the

provisions of the Oklahoma 9-1-1 Management Authority Act. Should

any service subscriber tender a payment insufficient to satisfy all

charges, tariffs, fees and taxes for the service, the amount

tendered shall be credited to the 9-1-1 wireless telephone fee in

the same manner as other taxes and fees.

F. Any 9-1-1 fee imposed pursuant to the provisions of the

Oklahoma 9-1-1 Management Authority Act shall be collected insofar

as practicable at the same time as, and along with, the charges for

the service in accordance with the regular billing practice of the

provider.

G. Nothing in the Oklahoma 9-1-1 Management Authority Act shall

be construed to limit the ability of a provider from recovering its

costs associated with designing, developing, deploying and

maintaining enhanced 9-1-1 service directly from the service

subscribers of the provider, whether the costs are itemized on the

bill of the service subscriber as a surcharge or by any other lawful

means.

Oklahoma Statutes - Title 63. Public Health and Safety

H. The provider shall maintain records of the amount of 9-1-1

telephone fees collected in accordance with the provisions of the

Oklahoma 9-1-1 Management Authority Act for a period of three (3)

years from the time the fee is collected. The State Auditor and

Inspector, the Oklahoma 9-1-1 Management Authority or any affected

public agency may require an annual audit of the books and records

of the provider concerning the collection and remittance of fees

authorized by the Oklahoma 9-1-1 Management Authority Act. Auditors

shall have access to all information used by the provider to

calculate and remit the 9-1-1 telephone fee. Audit expenses shall

be reimbursable pursuant to procedures established by the Oklahoma

9-1-1 Management Authority if the audit is approved by the

Authority.

I. The provider shall provide to the Oklahoma 9-1-1 Management

Authority an annual census showing the primary place of use of its

subscribers located by county and either a municipality or

unincorporated area. The census shall contain all subscribers as of

December 31 of each year, and shall be provided to the Authority no

later than February 1 of each year.

J. All proprietary information provided by a provider to the

Authority shall not be subject to disclosure to the public or any

other party.

K. Within thirty (30) days of receipt, the Oklahoma Tax

Commission shall pay available fees remitted pursuant to Section

2865 of this title to the governing bodies that the Oklahoma 9-1-1

Management Authority has certified in accordance with Section 2864

of this title as eligible to receive funds. The share to be paid to

or escrowed for each governing body shall be determined by the

formula provided for in paragraph 5 of Section 2864 of this title.

L. The Oklahoma Tax Commission shall provide the 9-1-1

Management Authority a monthly report showing the 9-1-1 wireless fee

deposits including the name of the provider and the amount of each

deposit. Upon request the 9-1-1 Authority may request telephone or

mailing address information of the provider.

Added by Laws 2016, c. 324, § 6, eff. Nov. 1, 2016. Amended by Laws

2021, c. 295, § 2, eff. Nov. 1, 2021; Laws 2023, c. 258, § 9, eff.

Nov. 1, 2023.