Several Fulton county homestead exemptions were adopted by voters in November 2018 and are to start in tax year 2019.

The following is a summary of those new exemptions:

NEW SENIOR HOMESTEAD EXEMPTION – FULTON COUNTY

Fulton County homeowners over the age of 65 are eligible for a new senior homestead exemption that increases the basic homestead exemption from $30,000 to $50,000. This exemption applies only to the Fulton County portion of property taxes. All homeowners age 65 or over qualify for this homestead exemption, regardless of income. If you already have a prior 65+ homestead exemption in place, this will apply automatically. If you do not already have a prior senior homestead exemption, you must apply online, in person, or by mail by the April 1 deadline.

Seniors aged 65 + who do not already have the regular senior homestead exemptions should either visit one of the five offices of the Fulton County Board of Assessors, apply online, or you may mail in your exemption application. Whichever way you file, you will need to provide proof of age (such as driver’s license or Georgia identification) as well as copies of vehicle registration for all vehicles registered to the applicant and spouse.

FLOATING HOMESTEAD EXEMPTIONS – MUPTIPLE JURISDICTIONS

Floating homestead exemptions were introduced for and will affect only Fulton County Schools, and the cities of Atlanta, Alpharetta, Milton, Roswell, Johns Creek and Mountain Park – and ONLY these areas.  These exemptions will cap the annually adjusted value (the adjusted value is the full assessment minus the applicable exemption) at a certain percent over the  determined lowest base year value (the lowest base year value is the lowest value from 2016, 2017, or 2018).   For Fulton County Schools and the cities of  Alpharetta, Milton, Roswell, Johns Creek and Mountain Park, the annual cap is 3%. For the City of Atlanta, the annual cap is 2.6%. Fulton County and the City of Sandy Springs already had floating homestead exemptions in place. The new floating homestead exemptions will apply automatically to properties in the affected jurisdictions with a homestead exemption in place.  If you do not already have a homestead exemption, you must apply for a homestead before the April 1^st, 2019 deadline.

The cities of Milton, Roswell, and Alpharetta each process their own city homestead applications.  The City of Milton will automatically apply the new floating homestead exemption to properties that currently have a homestead exemption in place.  For properties in Johns Creek and Mountain Park, Fulton County will automatically apply this floating exemption assuming the current regular homestead exemption is in place.  The base year will be automatically determined by the County.

INCREASED BASIC HOMESTEAD EXEMPTION – ATLANTA SCHOOLS

Inside the City of Atlanta, the basic homestead exemption will increase for the Atlanta Public Schools portion of property taxes.  Currently there is an exemption of $30,000. The new exemption increases to $50,000, after the first $10,000 in value.   If you have a homestead exemption in the City of Atlanta, the updated basic homestead exemption will apply automatically. If you do not already have a homestead exemption, you must apply for a homestead before the April 1^st, 2019 deadline. This exemption will automatically apply for properties in City of Atlanta with a homestead exemption in place as well as future homestead applicants.

WHO IS ELIGIBLE FOR A HOMESTEAD EXEMPTION?

A Homestead Exemption is a legal provision that helps reduce the amount of property taxes owed on owner-occupied homes.   Exemptions are established by state law and voted upon by citizens in a  given city, county or school district.  To qualify for a basic homestead exemption, you must: (1.) Own, occupy, and claim the property as your legal residence on January 1 of the year in which you first qualify for the exemption, (2.) The person applying for the homestead exemption must be listed on the deed, (3.) You must continue to own and live in the home as your primary residence as long as you claim the exemption, (4.) You cannot claim a homestead exemption if you claim one anywhere else, (5.) Homestead exemptions do not apply to commercial or rental properties, or second homes, and (6.) Homestead exemptions apply to individuals and not to corporations.

OTHER FULTON COUNTY EXEMPTIONS

While all homeowners may qualify for a basic homestead exemption, there are also many different exemptions available for seniors and people with full medical or veteran disabilities (and their surviving spouses). Exemptions are also available for surviving spouses of peace officers and firefighters killed in the line of duty.  Many special exemptions have requirements for age and/ or income.  Please check with the Fulton County Tax Assessor’s office for more information.

HOW TO APPLY FOR YOUR EXEMPTIONS

Properties owner who do not a regular homestead exemption should either visit one of the five offices of the Fulton County Board of Assessors, apply online, or you may mail in your exemption application.  Whichever you file, you will need to provide proof of age (such as driver’s license or Georgia identification) as well as copies of vehicle registration for all vehicles registered to the applicant and spouse.

To apply online, click here below or go to:

https://fultonassessor.org/exemptions/

HB 820: By Representative Beth Beskin. This bill establishes a procedure that will apply when the state revenue commissioner has not approved the digest and the county has been granted a temporary tax collection order. Because of the date parameters, the bill can only affect Fulton County. The TCO shall apply to the next two years or until the revenue commissioner approves the digest. The Board of Assessors is required to take corrective measures during the collection period. The bill puts forth a number of criteria for adjustment but they are not required to be followed and need only be considered during the correction period. Originally, we believed HB 820 put a two-year freeze on homestead properties but there is now a January 1, 2019, sunset so there will only be a one year freeze.

This bill was given a “do pass” recommendation from the Ways and Means Committee on Thursday. It is now in the House Rules Committee.

The House Committee on Public Safety and Homeland Security offers the following
substitute to HB 751:
A BILL TO BE ENTITLED
AN ACT

1 To amend Chapter 3 of Title 38 of the Official Code of Georgia Annotated, relating to
2 emergency management, so as to establish the Georgia Emergency Communications
3 Authority; to provide for definitions; to provide for a short title; to provide for members,
4 powers, duties, and responsibilities of the authority; to provide for a board of directors and
5 executive director of the authority; to provide for legal services for the authority; to provide
6 for remittance of certain 9-1-1 charges to the authority; to provide for payment by service
7 suppliers to the authority; to provide for administrative costs; to provide for audits; to provide
8 for the assessment of penalties and interest by the authority for noncompliance; to provide
9 for the nondisclosure of certain information submitted to the authority or Department of
10 Revenue; to provide for the use of funds; to amend Title 46 of the Official Code of Georgia
11 Annotated, relating to public utilities and public transportation, so as to revise the Georgia
12 Emergency Telephone Number 9-1-1 Service Act of 1977 to account for the establishment
13 of the authority; to revise definitions; to transfer certain duties from the Georgia Emergency
14 Management and Homeland Security Agency to the authority; to abolish the 9-1-1 Advisory
15 Committee; to revise provisions regarding the registration of certain information by service
16 suppliers and Voice over Internet Protocol service suppliers; to revise standards for the
17 establishment and approval of 9-1-1 systems; to establish criteria for county-wide imposition
18 of 9-1-1 charges; to revise the 9-1-1 charge assessed to telephone subscribers; to revise the
19 administrative fee retained by service suppliers; to provide for a cost recovery fee billed to
20 subscribers; to revise the prepaid wireless 9-1-1 charge that counties and municipalities may
21 assess and such charge’s terms of remittance; to amend Chapter 8 of Title 35, Title 45, and
22 Article 1 of Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating to
23 employment and training of peace officers, public officers and employees, and state
24 administrative organization, respectively, so as to make conforming changes; to provide for
25 the nonconfidentiality and nonprivilege of certain information collected by the authority and
26 Department of Revenue; to provide for related matters; to provide for effective dates and
27 applicability; to repeal conflicting laws; and for other purposes.
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28 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
29 PART I
30 SECTION 1-1.
31 Chapter 3 of Title 38 of the Official Code of Georgia Annotated, relating to emergency
32 management, is amended by adding a new article to read as follows:
33 “ARTICLE 12
34 38-3-180.
35 This article shall be known and may be cited as the ‘Georgia Emergency Communications
36 Authority Act.’
37 38-3-181.
38 As used in this article, the term:
39 (1) ‘Authority’ means the Georgia Emergency Communications Authority established
40 pursuant to Code Section 38-3-182.
41 (2) ‘Board of directors’ or ‘board’ means the governing body of the authority.
42 (3) ‘Emergency 9-1-1 system’ or ‘9-1-1 system’ has the same meaning as provided in
43 Code Section 46-5-122.
44 (4) ‘Enhanced ZIP Code’ has the same meaning as provided in Code Section 46-5-122.
45 (5) ‘Local government’ means a county, municipality, regional authority, or consolidated
46 government in this state that operates or contracts for the operation of a public safety
47 answering point and has adopted a resolution or ordinance pursuant to Code Section
48 46-5-133 to impose 9-1-1 charges under Code Section 46-5-134.
49 (6) ‘Next Generation 9-1-1’ or ‘NG911’ is a secure, nationwide, interoperable,
50 standards-based, all Internet protocol emergency communications infrastructure enabling
51 end-to-end transmission of all types of data, including, but not limited to, voice and
52 multimedia communications from the public to a public safety answering point.
53 (7) ‘9-1-1 charge’ has the same meaning as provided in Code Section 46-5-122.
54 (8) ‘Public safety answering point’ has the same meaning as provided in Code Section
55 46-5-122.
56 (9) ‘Service supplier’ has the same meaning as provided in Code Section 46-5-122.
57 (10) ‘Telephone subscriber’ has the same meaning as provided in Code Section 46-5-122.
58 (11) ‘Wireless enhanced 9-1-1 charge’ has the same meaning as provided in Code Section
59 46-5-122.
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60 38-3-182.
61 (a)(1) There is established the Georgia Emergency Communications Authority as a body
62 corporate and politic, an instrumentality of the state, and a public corporation, and by that
63 name the authority may contract and be contracted with and defend and bring actions,
64 including, but not limited to, a private right of action to enforce this article. The authority
65 shall be an entity within the Georgia Emergency Management and Homeland Security
66 Agency and attached to said agency for all operational purposes.
67 (2) All local governments as of July 1, 2018, shall be members of the authority.
68 Additional local governments shall become members upon adoption of a resolution or
69 ordinance to impose the monthly 9-1-1 charge as authorized by Code Section 46-5-133
70 and contingent upon approval by the authority which shall not be unreasonably withheld.
71 Any local government member of the authority that ceases operating or contracting for
72 the operation of a public safety answering point shall withdraw from the authority subject
73 to the terms of any contract, obligation, or agreement with the authority.
74 (b) The primary purpose of the authority shall be to administer, collect, audit, and remit
75 9-1-1 revenues for the benefit of local governments, as specified in this article, and on such
76 terms and conditions as may be determined to be in the best interest of the operation of
77 local governments in light of the following factors:
78 (1) The public interest in providing cost-efficient collection of revenues;
79 (2) Increasing compliance in collection of revenues;
80 (3) Easing the administrative burden on vendors and service suppliers; and
81 (4) Such other factors as are in the public interest and welfare of the citizens of Georgia.
82 (c) In addition to the purposes specified in subsection (b) of this Code section, the
83 authority shall have the duties and responsibilities to:
84 (1) Apply for, receive, and use federal grants or state grants or both;
85 (2) Study, evaluate, and recommend technology standards for the regional and state-wide
86 provision of a public safety communications network and 9-1-1 system;
87 (3) Identify any changes necessary to accomplish more effective and efficient 9-1-1
88 service across this state including consolidation and interoperability of 9-1-1 systems;
89 (4) Identify any changes necessary in the assessment and collection of fees under Part 4
90 of Article 2 of Chapter 5 of Title 46;
91 (5) Develop, offer, or make recommendations to the Georgia Public Safety Training
92 Center, Georgia Peace Officers and Standards Training Council, and other state agencies
93 as to training that should be provided to telecommunicators, trainers, supervisors, and
94 directors of public safety answering points;
95 (6) Recommend minimum standards for operation of public safety answering points;
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96 (7) Collect data and statistics regarding the performance of public safety answering
97 points; and
98 (8) Identify any necessary changes or enhancements to develop and deploy NG911
99 statewide.
100 (d)(1) Control and management of the authority shall be vested in a board of directors
101 which shall consist of the following:
102 (A) The commissioner of the Department of Public Safety or his or her designee;
103 (B) The commissioner of the Department of Revenue or his or her designee;
104 (C) The director of the Georgia Public Safety Training Center or his or her designee;
105 (D) Three members appointed by the Governor who shall be 9-1-1 directors, each of
106 whom shall be currently employed by a public safety answering point. The Georgia
107 9-1-1 Directors Association, the Georgia Chapter of the Association of Public Safety
108 Communications Officials, and the Georgia Chapter of the National Emergency
109 Number Association may provide recommendations to the Governor for such
110 appointments;
111 (E) One member appointed by the Governor who shall be an elected member of a
112 county governing authority that operates or contracts for the operation of a public safety
113 answering point. The Association County Commissioners of Georgia may provide
114 recommendations to the Governor for such appointment;
115 (F) One member appointed by the Governor who shall be a county manager, county
116 administrator, or finance officer from a county that operates or contracts for the
117 operation of a public safety answering point. The Association County Commissioners
118 of Georgia may provide recommendations to the Governor for such appointment;
119 (G) One member appointed by the Governor who shall be an elected member of a city
120 governing authority that operates or contracts for the operation of a public safety
121 answering point. The Georgia Municipal Association may provide recommendations
122 to the Governor for such appointment;
123 (H) One member appointed by the Governor who shall be a city manager, city
124 administrator, or finance officer from a city that operates or contracts for the operation
125 of a public safety answering point. The Georgia Municipal Association may provide
126 recommendations to the Governor for such appointment;
127 (I) Two members from the telecommunications industry who shall be appointed by the
128 Governor;
129 (J) One member appointed by the Governor who is a sheriff responsible for managing
130 a public safety answering point. The Georgia Sheriffs’ Association may provide
131 recommendations to the Governor for such appointment;
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132 (K) One police chief appointed by the Governor who is serving a local government.
133 The Georgia Association of Chiefs of Police may provide recommendations to the
134 Governor for such appointment; and
135 (L) One fire chief appointed by the Governor who is serving a local government. The
136 Georgia Association of Fire Chiefs may provide recommendations to the Governor for
137 such appointment.
138 (2) The initial term for appointments made pursuant to subparagraphs (D), (E), (F), (G),
139 and (H) of paragraph (1) of this subsection shall be from July 1, 2018, until June 30,
140 2021. The initial term for appointments made pursuant to subparagraphs (I), (J), (K), and
141 (L) of paragraph (1) of this subsection shall be from July 1, 2018, until June 30, 2020.
142 All subsequent terms shall be for three years. Any vacancies that occur prior to the end
143 of a term shall be filled by appointment in the same manner as the original appointment
144 and shall be for the remainder of the unexpired term.
145 (3) The board may appoint additional persons to serve in an advisory role to the board.
146 Such advisers shall be nonvoting and shall not be counted in ascertaining if a quorum is
147 present.
148 (4) Members of the board of directors shall receive no compensation for their services
149 but may be authorized by the authority to receive an expense allowance and
150 reimbursement from funds of the authority in the same manner as provided for in Code
151 Section 45-7-21, but only in connection with the member’s physical attendance at a
152 meeting of the board.
153 (5) Nine members of the board of directors shall constitute a quorum, and the affirmative
154 votes of a majority of a quorum shall be required for any action to be taken by the board.
155 (6) The executive director of the authority shall convene the initial meeting of the board
156 of the authority no later than September 1, 2018, at which time the board shall elect one
157 of its members as chairperson. In addition, the board shall elect from its membership a
158 vice chairperson and a secretary/treasurer.
159 (7) The board of directors shall promulgate bylaws and may adopt other procedures for
160 governing its affairs and for discharging its duties as may be permitted or required by law
161 or applicable rules and regulations.
162 (e) The authority shall have perpetual existence.
163 (f) The authority through its board of directors shall have the power and authority to:
164 (1) Have a seal and alter the same at its pleasure;
165 (2) Make and execute contracts, lease agreements, and all other instruments necessary
166 or convenient to exercise the powers of the authority or to further the public purpose for
167 which the authority is created;
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168 (3) Acquire by purchase, lease, or otherwise and to hold, lease, and dispose of real or
169 personal property of every kind and character, or any interest therein, in furtherance of
170 the purpose of the authority;
171 (4) Apply for and to accept any gifts or grants, loan guarantees, loans of funds, property,
172 or financial or other aid in any form from the federal government or any agency or
173 instrumentality thereof, from the state government or any agency or instrumentality
174 thereof, or from any other source for any or all purposes specified in this article and to
175 comply, subject to the provisions of this article, with the terms and conditions thereof;
176 (5) Deposit or otherwise invest funds held by it in any state depository or in any
177 investment that is authorized for the investment of proceeds of state general obligation
178 bonds and to use for its corporate purposes or redeposit or reinvest interest earned on
179 such funds;
180 (6) Exercise any powers granted by the laws of this state to public or private corporations
181 that are not in conflict with the public purpose of the authority;
182 (7) Do all things necessary or convenient to carry out the powers conferred by this article
183 and to carry out such duties and activities as are specifically imposed upon the authority
184 by law;
185 (8) Bring and defend actions;
186 (9) Provide for the collection of moneys;
187 (10) Manage, control, and direct proceeds retained under subsection (a) of Code Section
188 38-3-188 and the expenditures made therefrom;
189 (11) Distribute the proceeds identified under subsection (b) of Code Section 38-3-188
190 in such manner and subject to such terms and limitations as provided by such Code
191 section; and
192 (12) Exercise all other powers necessary for the development and implementation of the
193 duties and responsibilities provided for in this article.
194 (g) The creation of the authority and the carrying out of its purpose under this article are
195 in all respects for the benefit of the people of this state. The authority shall be carrying out
196 an essential governmental function on behalf of local governments in the exercise of the
197 powers conferred upon it by this article and is, therefore, given the same immunity from
198 liability for carrying out its intended functions as other state officials and employees.
199 (h) The authority shall not be required to pay taxes or assessments upon any real or
200 personal property acquired under its jurisdiction, control, possession, or supervision.
201 (i) All moneys received by the authority pursuant to this article shall be deemed to be trust
202 funds to be held and applied solely as provided in this article.
203 (j) This article, being for the welfare of the state and its inhabitants, shall be liberally
204 construed to affect the purposes thereof.
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205 (k) Notwithstanding any provision of this Code section to the contrary, the authority shall
206 have no jurisdiction concerning the setting of rates, terms, and conditions for the offering
207 of telecommunications services, as defined in Code Section 46-5-162, or for the offering
208 of broadband service, VoIP, or wireless service, as such terms are defined in Code Section
209 46-5-221.
210 (l) The board shall be subject to and shall comply with Chapter 13 of Title 50, the ‘Georgia
211 Administrative Procedure Act,’ in the same manner as an agency as such term is defined
212 in Code Section 50-13-2. The board may promulgate and amend, from time to time, such
213 rules or regulations, consistent with this article and Chapter 13 of Title 50, the ‘Georgia
214 Administrative Procedure Act,’ as it deems consistent with or required for the public
215 welfare, for the administration of any provision of this article, or for the orderly conduct
216 of the board’s affairs. Any claim by the authority that a service supplier has violated any
217 provision of this article shall be adjudicated as a contested proceeding under Code Section
218 50-13-13 and be subject to judicial review under Code Section 50-13-19.
219 38-3-183.
220 The director of the Georgia Emergency Management and Homeland Security Agency shall
221 appoint an executive director, subject to approval by the board, who shall be the
222 administrative head of the authority, and shall establish the salary of the executive director.
223 The executive director shall serve at the pleasure of such director. The executive director,
224 with the concurrence and approval of such director, shall hire officers, agents, and
225 employees; prescribe their duties, responsibilities, and qualifications; set their salaries; and
226 perform such other duties as may be prescribed by the authority. Such officers, agents, and
227 employees shall serve at the pleasure of the executive director.
228 38-3-184.
229 The Attorney General shall provide legal services for the authority and, in connection
230 therewith, Code Sections 45-15-13 through 45-15-16 shall be fully applicable.
231 38-3-185.
232 (a) Beginning January 1, 2019, all 9-1-1 charges and all wireless enhanced 9-1-1 charges
233 imposed by the governing authority of a local government pursuant to Code Section
234 46-5-133 and collected by a service supplier pursuant to Code Sections 46-5-134 and
235 46-5-134.1 shall be remitted monthly by each service supplier to the authority not later than
236 the twentieth day of the month following the month in which they are collected. Any
237 charges not remitted in a timely manner shall accrue interest at the rate specified in Code
238 Section 48-2-40, until the date they are paid.
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239 (b)(1) Each service supplier collecting and remitting 9-1-1 and wireless enhanced 9-1-1
240 charges to the authority pursuant to subsection (a) of this Code section shall submit with
241 the remitted charges a report identifying the amount of the charges being collected and
242 remitted from telephone subscribers attributable to each county or municipality that
243 operates a public safety answering point, including counties and municipalities that
244 operate multijurisdictional or regional 9-1-1 systems or have created a joint authority
245 pursuant to Code Section 46-5-138.
246 (2) For purposes of the monthly report required in paragraph (1) of this subsection, the
247 service supplier shall attempt to utilize enhanced ZIP Codes. If an enhanced ZIP Code
248 designation is not available for an address or if the service supplier is unable to determine
249 the applicable enhanced ZIP Code designation after exercising due diligence to determine
250 the designation, the service supplier may apply the five-digit ZIP Code to that address.
251 For purposes of this subsection, there is a rebuttable presumption that a service supplier
252 has exercised due diligence if the service supplier has attempted to determine the
253 enhanced ZIP Code designation by utilizing software used by the Streamlined Sales Tax
254 Governing Board pursuant to Code Section 48-8-70.
255 38-3-186.
256 (a) The authority shall contract with the Department of Revenue for the collection and
257 disbursement of charges remitted to the authority under subsection (a) of Code Section
258 38-3-185, other than prepaid wireless 9-1-1 charges under Code Section 46-5-134.2. Under
259 such nonmonetary contract and to defray the cost of administering such collection and
260 disbursement, the Department of Revenue shall receive payment equal to 1 percent of the
261 total amount of the gross charges remitted to the authority under subsection (a) of Code
262 Section 38-3-185, other than prepaid wireless 9-1-1 charges under Code Section
263 46-5-134.2.
264 (b) The authority shall also contract with the Department of Revenue for the collection and
265 disbursement of prepaid wireless 9-1-1 charges remitted to counties and municipalities
266 under Code Section 46-5-134.2. Under such nonmonetary contract and to defray the cost
267 of administering such collection and disbursement, the Department of Revenue shall
268 receive payment equal to 1 percent of the total amount of the gross charges remitted to the
269 authority or Department of Revenue under Code Section 46-5-134.2.
270 38-3-187.
271 The authority and telecommunications service suppliers shall work in cooperation with the
272 state to plan for and implement a state-wide public safety communications network.
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273 38-3-188.
274 (a) The Department of Revenue shall retain from the charges remitted to it pursuant to
275 subsection (a) of Code Section 38-3-185 and pursuant to Code Section 46-5-134.2 an
276 amount equal to 1 percent of the total amount of such charges and remit such amount to the
277 authority.
278 (b) Except for the amounts retained by the authority, Department of Revenue, and service
279 suppliers pursuant to Code Sections 38-3-186 and 46-5-134 and this Code section, the
280 remainder of the charges remitted by service suppliers shall be paid by the Department of
281 Revenue to each local government on a pro rata basis based on the remitted amounts
282 attributable to each such local government reported by service suppliers in the reports
283 required by subsection (b) of Code Section 38-3-185. Such payments shall be made by the
284 Department of Revenue to such local governments not later than 30 days following the date
285 charges must be remitted by service suppliers to the Department of Revenue pursuant to
286 subsection (a) of Code Section 38-3-185. Under no circumstances shall such payments be,
287 or be deemed to be, revenues of the state and such payments shall not be subject to or
288 available for appropriation by the state for any purpose.
289 38-3-189.
290 (a)(1) Beginning January 1, 2019, the authority is authorized to employ or contract with
291 an independent auditor or the Department of Revenue to audit the financial and business
292 records of any service supplier offering communication services capable of connecting
293 9-1-1 service to the extent necessary to ensure proper collection and remittance of
294 charges in accordance with this article and with Part 4 of Article 2 of Chapter 5 of
295 Title 46. If the authority chooses to contract with the Department of Revenue to audit the
296 financial and business records of any service supplier offering communication services
297 capable of connecting 9-1-1 service, the contract shall be nonmonetary and any and all
298 costs associated with the performance of such audits shall be considered paid for by the
299 administrative fee retained by the Department of Revenue under Code Section 38-3-186.
300 Under no circumstances shall the Department of Revenue retain any additional charges
301 for the purpose of conducting such audits. Such audits shall apply only to charges
302 required to be imposed and collected pursuant to Part 4 of Article 2 of Chapter 5 of Title
303 46 on or after January 1, 2019. Any audits other than those conducted by the Department
304 of Revenue shall be conducted at the authority’s sole expense. The Department of
305 Revenue shall provide to the authority access to all of the department’s collection data and
306 records of monthly returns of service suppliers under this Code section. Except as
307 provided by Code Section 38-3-190, such data and records shall not be used by the
308 authority for any purpose other than audits under this Code section and shall otherwise
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309 retain any confidential status while in the possession of or use by the authority or others
310 retained by the authority.
311 (2) The board shall develop a schedule for auditing service suppliers according to criteria
312 adopted by the board. Such schedule shall provide for an audit of a service supplier not
313 more than once every three years. Any such audit shall cover a representative sample of
314 the service supplier’s customer base in the state.
315 (3) Any claim by the authority seeking to adjust the amount of any billing, remittance,
316 or charge reported by the service supplier as required under Code Section 38-3-185 or
317 imposing any penalty shall be limited to a period of three years prior to the date of the
318 initial notice to the service supplier of the audit.
319 (b) Failure of a service supplier to comply with any audit required under paragraph (2) of
320 subsection (a) of this Code section, when notice of such audit has been duly served upon
321 a service supplier’s registered agent, shall result in a civil penalty of not more than
322 $1,000.00 per day for each day the service supplier refuses to comply, commencing on a
323 date certain as stated in such notice, which in no case shall be less than 45 days, unless
324 otherwise agreed in writing by the parties. A good faith attempt by a service supplier to
325 comply with any such audit shall serve as a defense to a claim of failure to comply in any
326 contested proceeding under Code Section 50-13-13 or judicial review under Code Section
327 50-13-19, and if upheld, there shall be no civil penalty.
328 (c) Willful failure of any service supplier to have billed the monthly charges under Code
329 Section 38-3-185 or 46-5-134.2 or to have remitted such collected charges as required shall
330 be subject to a civil penalty of not more than $25,000.00 in the aggregate or 3 percent of
331 the amount that should have been remitted, whichever is less. The civil penalty shall be
332 in addition to the amount that should have been remitted and shall accrue interest at the rate
333 specified in Code Section 48-2-40. The remedy set forth in this Code section shall be
334 enforced solely by the authority and shall be the only remedy for any claim against a
335 service supplier for failure to bill or remit the monthly charges under Code Section
336 38-3-185 or 46-5-134.2.
337 (d)(1) A service supplier shall not incur any liability, including, but not limited to,
338 liability for the payment of unbilled or unremitted charges, for any billing practice
339 previously or subsequently approved in writing by the authority or otherwise approved
340 pursuant to paragraph (2) of this subsection. A service supplier may request that the
341 authority approve a billing practice by a written request sent to the executive director of
342 the authority by certified mail. The authority may request additional information from
343 the service supplier regarding the billing practice.
344 (2)(A) The authority shall issue a written decision within 90 days of the executive
345 director’s receipt of the service supplier’s written request for approval of the billing
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346 practice; provided, however, that the authority may, in its discretion, either request
347 additional information or determine that it needs more time, in which case the authority
348 shall provide notice of same to the service supplier and a single additional 90 day
349 period shall commence.
350 (B) In the event the authority does not issue a written decision within the time period
351 specified under subparagraph (A) of this paragraph, the billing practice shall be deemed
352 approved pursuant to this subsection.
353 (3) The written approval of a billing practice under this subsection or the approval of a
354 billing practice under subparagraph (B) of paragraph (2) of this subsection shall not
355 impair or prohibit the board from adopting and implementing subsequently new
356 requirements by rule or regulation that the board deems appropriate which supersede any
357 such prior approved billing practices; provided, however, that in no case shall any
358 approval of a billing practice by the authority be superseded for a period of at least three
359 years following the date of approval.
360 38-3-190.
361 (a) Except as otherwise provided in this Code section, all information submitted by a
362 service supplier to the authority or Department of Revenue pursuant to this article shall be
363 presumed to be confidential, proprietary, a trade secret, or subject to exemption from
364 disclosure under state or federal law and shall not be subject to disclosure under Article 4
365 of Chapter 18 of Title 50. Except as provided in this Code section, such information shall
366 not be released to any person other than to the submitting service supplier, the authority,
367 or auditors or attorneys employed by or under contract with the authority or the Georgia
368 Emergency Management and Homeland Security Agency without the express permission
369 of the submitting service supplier. Members of the authority may also have access to
370 information for the purpose of determining the accuracy of collections and remittances of
371 individual service suppliers related to the member’s jurisdiction. Such information shall
372 be used solely for the purposes stated under this article.
373 (b) Information collected by the authority and Department of Revenue related to this
374 article and Part 4 of Article 2 of Chapter 5 of Title 46 may be publicly released or
375 published but only in aggregate amounts that do not identify or allow identification of
376 numbers of subscribers or revenues attributable to an individual service supplier. All
377 requests for information shall be submitted to the authority and not directly to the
378 Department of Revenue.
379 (c) Nothing in this Code section shall prohibit the authority or Department of Revenue
380 from complying with a court order or request of a state or federal grand jury, taxing or
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381 regulatory authority, law enforcement agency, or prosecuting attorney in conjunction with
382 an ongoing administrative, criminal, or tax investigation.
383 38-3-191.
384 All funds, distributions, revenues, grants, appropriations, and rights and privileges of value
385 of every nature accruing to the authority shall be used only for the purpose of developing,
386 maintaining, administering, managing, and promoting the authority, state-wide 9-1-1
387 advancements, and state-wide public safety communications interoperability and may
388 never be appropriated for any other purpose.”
389 PART II
390 SECTION 2-1.
391 Title 46 of the Official Code of Georgia Annotated, relating to public utilities and public
392 transportation, is amended in Code Section 46-5-122, relating to definitions, by revising
393 paragraphs (2), (2.3), (3), (7), (16.1), (17), and (17.1), as follows:
394 “(2) ‘Authority’ ‘Agency’ means the Georgia Emergency Management and Homeland
395 Security Agency established pursuant to Code Section 38-3-20 unless the context clearly
396 requires otherwise Georgia Emergency Communications Authority established pursuant
397 to Code Section 38-3-182.”
398 “(2.3) ‘Department’ means the Department of Community Affairs established pursuant
399 to Code Section 50-8-1.
400 (3) ‘Director’ means the director of emergency management appointed pursuant to Code
401 Section 38-3-20 Reserved.”
402 “(7) ‘Exchange access facility’ means the access from a particular telephone subscriber’s
403 premises to the telephone system of a service supplier. Exchange access facilities include
404 service supplier provided access lines, PBX trunks, and Centrex network access registers,
405 all as defined by tariffs of the telephone companies as approved by the Georgia Public
406 Service Commission or, in the case of detariffed services, as defined in publicly available
407 guidebooks or other publicly available service supplier publications. The term ‘exchange
408 access facility’ also includes Voice over Internet Protocol service suppliers and any other
409 communication, message, signal, or information delivery system capable of initiating a
410 9-1-1 emergency call. Exchange access facilities do not include service supplier owned
411 and operated telephone pay station lines, Wide Area Telecommunications Services
412 (WATS), Foreign Exchange (FX), or incoming only lines.”
413 “(16.1)(A) ‘Telephone service’ means any method by which a 9-1-1 emergency call is
414 delivered to a public safety answering point. The term ‘telephone service’ Such term
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415 shall include local exchange telephone service access facilities or other telephone
416 communication service, wireless service, prepaid wireless service, mobile
417 telecommunications service, computer service, Voice over Internet Protocol service, or
418 any technology that delivers or is required by law to deliver a call to a public safety
419 answering point that is:
420 (i) Capable of contacting and has been enabled to contact a public safety answering
421 point via a 9-1-1 system by entering or dialing the digits 9-1-1;
422 (ii) A telecommunications service as such term is defined in Code Section 48-8-2;
423 and
424 (iii) Neither a prepaid calling service nor a prepaid wireless calling service as such
425 terms are defined in Code Section 48-8-2.
426 (B) When a service supplier provides to the same person, business, or organization the
427 voice channel capacity to make more than one simultaneous outbound call from an
428 exchange access facility, then each such separate outbound call voice channel capacity,
429 regardless of technology, shall constitute a separate telephone service.
430 (C) When the same person, business, or organization has several wireless telephones,
431 each wireless telecommunications connection shall constitute a separate telephone
432 service.
433 (D) A broadband connection used for telephone service shall not constitute a separate
434 voice channel capacity subscription for purposes of the 9-1-1 charge.
435 (17) ‘Telephone subscriber’ means a person or entity to whom which retail telephone
436 service, either residential or commercial, is provided. When the same person, business,
437 or organization has several telephone access lines, each exchange access facility shall
438 constitute a separate subscription. When the same person, business, or organization has
439 several wireless telephones, each wireless telecommunications connection shall constitute
440 a separate connection.
441 (17.1) ‘Voice over Internet Protocol service’ means includes any technology that permits
442 a voice conversation through any device using a voice connection to a computer, whether
443 through a microphone, a telephone, or other device, which that sends a digital signal over
444 the Internet through a broadband connection to be converted back to the human voice at
445 a distant terminal and that delivers or is required by law to deliver a call to a public safety
446 answering point. Voice over Internet Protocol service shall also include interconnected
447 Voice over Internet Protocol service, which is service that enables real-time, two-way
448 voice communications, requires a broadband connection from the user’s location, requires
449 Internet protocol compatible customer premises equipment, and allows users to receive
450 calls that originate on the public service telephone network and to terminate calls to the
451 public switched telephone network.”
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452 SECTION 2-2.
453 Said title is further amended by repealing Code Section 46-5-123, relating to creation of
454 9-1-1 Advisory Committee, selection of members, filling vacancies, organization, and roles
455 and responsibilities, and designating such Code section as reserved.
456 SECTION 2-3.
457 Said title is further amended by revising Code Section 46-5-124, relating to guidelines for
458 implementing state-wide emergency 9-1-1 system and training and equipment standards, as
459 follows:
460 “46-5-124.
461 (a) The agency authority shall develop guidelines for implementing a state-wide
462 emergency 9-1-1 system. The guidelines shall provide for:
463 (1) Steps of action necessary for public agencies to effect the necessary coordination,
464 regulation, and development preliminary to a 9-1-1 system that shall incorporate the
465 requirements of each public service agency in each local government of Georgia;
466 (2) Identification of mutual aid agreements necessary to effect the 9-1-1 system,
467 including coordination on behalf of the State of Georgia with any federal agency to
468 secure financial assistance or other desirable activities in connection with the receipt of
469 funding that may be provided to communities for the planning, development, or
470 implementation of the 9-1-1 system;
471 (3) The coordination necessary between local governments planning or developing a
472 9-1-1 system and other state agencies, the Public Service Commission, all affected utility
473 and telephone companies, wireless service suppliers, and other agencies;
474 (4) The actions to establish emergency telephone service necessary to meet the
475 requirements for each local government, including law enforcement, fire-fighting,
476 medical, suicide prevention, rescue, or other emergency services; and
477 (5) The actions to be taken by a local government desiring to provide wireless enhanced
478 9-1-1 service, including requirements contained in 47 Code of Federal Regulations C.F.R.
479 Section 20.18.
480 (b) The agency authority shall be responsible for encouraging and promoting the planning,
481 development, and implementation of local 9-1-1 system plans. The agency authority shall
482 develop any necessary procedures to be followed by public agencies for implementing and
483 coordinating such plans and shall mediate whenever disputes arise or agreements cannot
484 be reached between the local political jurisdiction and other entities involving the 9-1-1
485 system.
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486 (c) Notwithstanding any other law to the contrary, no communications officer hired to the
487 staff of a public safety answering point shall be required to complete his or her training
488 pursuant to Code Section 35-8-23 prior to being hired or employed for such position.
489 (d) The agency authority shall maintain the registry of wireless service suppliers provided
490 for in Code Section 46-5-124.1.”
491 SECTION 2-4.
492 Said title is further amended by revising Code Section 46-5-124.1, relating to service
493 suppliers or Voice over Internet Protocol service suppliers must register certain information
494 with the director, updating information, and notices of delinquency, as follows:
495 “46-5-124.1.
496 (a) Any service supplier or Voice over Internet Protocol service supplier doing business
497 in Georgia shall register the following information by January 1, 2019, with the director
498 authority:
499 (1) The name, address, and telephone number of the representative of the service supplier
500 or Voice over Internet Protocol service supplier to whom the resolution adopted pursuant
501 to Code Section 46-5-133 or other notification of intent to provide automatic number
502 identification or automatic location identification, or both, of a telephone service
503 connection should be submitted;
504 (2) The name, address, and telephone number of the representative of the service supplier
505 or Voice over Internet Protocol service supplier with whom a local government must
506 coordinate to implement automatic number identification or automatic location
507 identification, or both, of a telephone service connection;
508 (3) The counties in Georgia in which the service supplier or Voice over Internet Protocol
509 service supplier is authorized to provide and is actively providing telephone service at the
510 time the filing is made; and
511 (4) Every corporate name under which the service supplier or Voice over Internet
512 Protocol service supplier is authorized to provide telephone service in Georgia.
513 (b) After the initial submission by each service supplier or Voice over Internet Protocol
514 service supplier doing business in this state, if the information required by subsection (a)
515 of this Code section changes, it shall be updated and submitted to the director by the tenth
516 day of January and the tenth day of July of each year or such other semiannual schedule
517 as the director may establish authority within 60 days of such change.
518 (c) Every The director shall send a notice of delinquency to any service supplier or Voice
519 over Internet Protocol service supplier which fails to shall comply with subsection
520 subsections (a) and (b) of this Code section. Such notice shall be sent by certified mail or
521 statutory overnight delivery. Any service supplier or Voice over Internet Protocol service
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522 supplier that fails to register and provide the information required by this Code section after
523 receiving notice of the deficiency or noncompliance duly served upon the service supplier’s
524 or Voice over Internet Protocol service supplier’s registered agent and failing to cure the
525 deficiency or noncompliance within 60 days of receiving notice within 30 days after receipt
526 of a notice of delinquency shall:
527 (1) Not not be eligible to receive cost recovery funds as provided in subsection (e) of
528 Code Section 46-5-134 until the service supplier or Voice over Internet Protocol service
529 supplier is in compliance with subsection subsections (a) and (b) of this Code section;
530 (2) Be subject to a fine by the authority in the amount of $1,000.00 per day for each day
531 of failure to comply with subsection (b) of this Code section; and
532 (3) When audited, not be subject to the three-year limit under paragraph (3) of subsection
533 (a) of Code Section 38-3-189.
534 (d) Subsection (c) of this Code section shall apply only so long as the deficiency or
535 noncompliance remains uncured.
536 (e) The authority may share the service supplier registry with the Department of Revenue
537 to ensure proper collection and remittance of all 9-1-1 charges.”
538 SECTION 2-5.
539 Said title is further amended by revising Code Section 46-5-126, relating to cooperation by
540 commission and telephone industry, as follows:
541 “46-5-126.
542 The agency authority shall coordinate its activities with those of the Public Service
543 Commission, which shall encourage the Georgia telephone industry to activate facility
544 modification plans for a timely 9-1-1 implementation.”
545 SECTION 2-6.
546 Said title is further amended by revising Code Section 46-5-127, relating to approval of 9-1-1
547 systems by agency, as follows:
548 “46-5-127.
549 (a) After January 1, 1978, and prior to January 1, 2019, no emergency 9-1-1 system shall
550 be established, and no existing system shall be expanded to provide wireless enhanced
551 9-1-1 service, without written confirmation by the agency Georgia Emergency
552 Management and Homeland Security Agency that the local plan conforms to the guidelines
553 and procedures provided for in Code Section 46-5-124.
554 (b) On or after January 1, 2019, no emergency 9-1-1 system shall be established, and no
555 existing system shall be expanded to provide wireless enhanced 9-1-1 service, without
556 written confirmation by the authority that the local plan conforms to the guidelines and
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557 procedures provided for in Code Section 46-5-124. The authority shall not deny
558 establishment of a new system or an expansion to provide wireless enhanced 9-1-1 service
559 if the local plan conforms to the guidelines and procedures provided for in Code Section
560 46-5-124.”
561 SECTION 2-7.
562 Said title is further amended by revising Code Section 46-5-128, relating to cooperation by
563 public agencies, as follows:
564 “46-5-128.
565 All public agencies shall assist the agency authority in its efforts to carry out the intent of
566 this part; and such agencies shall comply with the guidelines developed pursuant to Code
567 Section 46-5-124 by furnishing a resolution of intent regarding an emergency 9-1-1
568 system.”
569 SECTION 2-8.
570 Said title is further amended by revising Code Section 46-5-129, relating to use of 9-1-1
571 emblem, as follows:
572 “46-5-129.
573 The agency authority may develop a 9-1-1 emblem which may be utilized on marked
574 vehicles used by public safety agencies participating in a local 9-1-1 system.”
575 SECTION 2-9.
576 Said title is further amended by revising Code Section 46-5-130, relating to federal
577 assistance, as follows:
578 “46-5-130.
579 The agency authority is authorized to apply for and accept federal funding assistance in the
580 development and implementation of a state-wide emergency 9-1-1 system.”
581 SECTION 2-10.
582 Said title is further amended by revising Code Section 46-5-131, relating to exemptions from
583 liability in operation of 9-1-1 system, as follows:
584 “46-5-131.
585 (a) Whether participating in a state-wide emergency 9-1-1 system or an emergency 9-1-1
586 system serving one or more local governments, neither the state nor the authority nor any
587 local government of the state nor any emergency 9-1-1 system provider or service supplier
588 or its employees, directors, officers, contractors, and agents, except in cases of wanton and
589 willful misconduct or bad faith, shall be liable for death or injury to any person or for
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590 damage to property as a result of either developing, adopting, establishing, participating
591 in, implementing, maintaining, or carrying out duties involved in operating the emergency
592 9-1-1 system or in the identification of the telephone number, address, or name associated
593 with any person accessing an emergency 9-1-1 system.
594 (b) No local government of the State of Georgia shall be required to release, indemnify,
595 defend, or hold harmless any emergency 9-1-1 system provider from any loss, claim,
596 demand, suit, or other action or any liability whatsoever which arises out of subsection (a)
597 of this Code section, unless the local government agrees or has agreed to assume such
598 obligations.”
599 SECTION 2-11.
600 Said title is further amended in Code Section 46-5-133, relating to authority of local
601 government to adopt resolution to impose monthly 9-1-1 charge, by adding a new subsection
602 to read as follows:
603 “(d) Unless a municipality has imposed any charge authorized by this part, a county’s
604 imposition by resolution of any charge authorized by this part shall be applied countywide
605 and the emergency 9-1-1 system shall be provided as a county-wide service. Any
606 emergency call from a member of the public received by such a county or contracted public
607 safety answering point shall be directed to the appropriate county or municipality public
608 safety agency personnel who are able to respond to such call or other county or municipal
609 dispatching personnel, and such public safety answering point shall maintain the
610 connection with the caller or such public safety or dispatching personnel until the public
611 safety answering point relays sufficient information for such personnel to respond to the
612 call. Such county shall not impose fees or charges on the municipality or its public safety
613 agency for the emergency call and connection services described in this subsection;
614 provided, however, that nothing in this subsection is intended to supersede any existing
615 intergovernmental agreements not otherwise in conflict with this subsection. The authority
616 is authorized to adopt rules and regulations consistent with this subsection to ensure that
617 emergency callers receive public safety services in an efficient, effective, and responsive
618 manner and that responding public safety personnel are provided the necessary information
619 to provide such services.”
620 SECTION 2-12.
621 Said title is further amended in Code Section 46-5-134, relating to billing of subscribers,
622 liability of subscriber for service charge, taxes on service, establishment of Emergency
623 Telephone System Fund, records, and use of funds, by revising subsections (a), (b), (d), (e),
624 and (i) as follows:
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625 “(a)(1)(A)(i) Unless exempt, the The telephone subscriber of any telephone service
626 may shall be billed for the monthly 9-1-1 charge, if any, imposed with respect to such
627 telephone service by the service supplier. Such 9-1-1 charge may not exceed shall be
628 $1.50 per month per telephone service provided to the telephone subscriber except as
629 reduced pursuant to paragraph (4) of subsection (d) of this Code section. In the event
630 that any telephone service supplier, due to its normal billing practices, is unable to
631 charge differing amounts set by each local government as the 9-1-1 charge, such
632 telephone service supplier shall collect on behalf of local governments that have
633 authorized a 9-1-1 charge $1.50 per month per telephone service provided to the
634 telephone subscribers to whom it provides telephone service in every area served by
635 the emergency 9-1-1 system.
636 (ii) In computing the amount due under this subsection, the number of 9-1-1 charges
637 a telephone subscriber shall be assessed shall not exceed the number of simultaneous
638 outbound calls that can be made from voice channels the service supplier has
639 activated and enabled. For telephone service that provides to multiple locations
640 shared simultaneous outbound voice channel capacity configured to and capable of
641 accessing a 9-1-1 system in different states, the monthly 9-1-1 charge shall be
642 assessed only for the portion of such shared voice channel capacity in this state as
643 identified by the service supplier’s books and records. In determining the portion of
644 shared capacity in this state, a service supplier may rely on, among other factors, a
645 customer’s certification of its allocation of capacity in this state, which may be based
646 on each end user location, the total number of end users, and the number of end users
647 at each end user location.
648 (B) All telephone services billed to federal, state, or local governments shall be exempt
649 from the 9-1-1 charge. Each service supplier shall, on behalf of the local government,
650 collect the 9-1-1 charge from those telephone subscribers to whom it provides
651 telephone service in the area served by the emergency 9-1-1 system. As part of its
652 normal billing process, the service supplier shall collect the 9-1-1 charge for each
653 month a telephone service is in service, and it shall list the 9-1-1 charge as a separate
654 entry on each bill. Nothing in this Code section shall be construed to require a service
655 supplier to list the 9-1-1 charge as a surcharge or separate entry on each bill. Service
656 suppliers that do not list the 9-1-1 charge as a separate entry on each bill shall remit the
657 9-1-1 charge for each telephone subscriber that pays the bill; provided, however, that
658 this information shall be maintained in a form auditors can access. If a service supplier
659 receives a partial payment for a bill from a telephone subscriber, the service supplier
660 shall apply the payment against the amount the telephone subscriber owes the service
661 supplier first.
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662 (C) This paragraph shall not apply to wireless service or prepaid wireless service or the
663 telephone subscribers or service suppliers of such services.
664 (2)(A) If the governing authority body of a local government operates or contracts for
665 the operation of an emergency 9-1-1 system which a public safety answering point that
666 is capable of providing or provides automatic number identification of a wireless
667 telecommunications connection and the location of the base station or cell site which
668 receives a 9-1-1 call from a wireless telecommunications connection, the subscriber of
669 a wireless telecommunications connection whose billing address place of primary use
670 is within the geographic area that is served by the local government or that would be
671 served by the local government for the purpose of such an emergency 9-1-1 system a
672 public safety answering point may be billed for the monthly wireless enhanced 9-1-1
673 charge, if any, imposed with respect to that connection by the wireless service supplier.
674 Such wireless enhanced 9-1-1 charge may not exceed the amount of the monthly 9-1-1
675 charge imposed upon other telephone subscribers pursuant to paragraph (1) of this
676 subsection nor exceed $1.00 shall be $1.50 per month per wireless telecommunications
677 connection provided to the telephone subscriber except as otherwise provided in
678 paragraph (4) of subsection (d) of this Code section.
679 (B) If the governing authority body of a local government operates or contracts for the
680 operation of an emergency 9-1-1 system which is capable of providing or provides
681 automatic number identification and automatic location identification of a wireless
682 telecommunications connection, the subscriber of a wireless telecommunications
683 connection whose place of primary use is within the geographic area that is served by
684 the local government or that would be served by the local government for the purpose
685 of such an emergency 9-1-1 system may be billed for the monthly wireless enhanced
686 9-1-1 charge, if any, imposed with respect to that connection by the wireless service
687 supplier. Such wireless enhanced 9-1-1 charge may not exceed the amount of the
688 monthly 9-1-1 charge imposed upon other telephone subscribers pursuant to paragraph
689 (1) of this subsection and shall be imposed on a monthly basis for each wireless
690 telecommunications connection provided to the telephone subscriber.
691 (C) All wireless telecommunications connections billed to federal, state, or local
692 governments shall be exempt from the wireless enhanced 9-1-1 charge. Each wireless
693 service supplier shall, on behalf of the local government, collect the wireless enhanced
694 9-1-1 charge from those telephone subscribers whose place of primary use is within the
695 geographic area that is served by the local government or that would be served by the
696 local government for the purpose of such an emergency 9-1-1 system. As part of its
697 normal billing process, the wireless service supplier shall collect the wireless enhanced
698 9-1-1 charge for each month a wireless telecommunications connection is in service,
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699 and it shall may list the wireless enhanced 9-1-1 charge as a separate entry on each bill.
700 Nothing in this Code section shall be construed to require a wireless service supplier
701 to list the 9-1-1 charge as a separate entry on each bill. Wireless service suppliers that
702 do not list the 9-1-1 charge as a separate entry on each bill shall remit the 9-1-1 charge
703 for each telephone subscriber that pays the bill; provided, however, that this
704 information shall be maintained in a form auditors can access. If a wireless service
705 supplier receives partial payment for a bill from a telephone subscriber, the wireless
706 service supplier shall apply the payment against the amount the telephone subscriber
707 owes the wireless service supplier first.
708 (D) Notwithstanding the foregoing, the application of any 9-1-1 service charge with
709 respect to a mobile telecommunications service, as defined in 4 U.S.C. Section 124(7),
710 shall be governed by the provisions of Code Section 48-8-6.
711 (E) This paragraph shall not apply to prepaid wireless service or the telephone
712 subscribers or service suppliers of such service.
713 (b) Every telephone subscriber in the area served by the emergency 9-1-1 system shall be
714 liable for the 9-1-1 charges and the wireless enhanced 9-1-1 charges imposed under this
715 Code section until it has been paid to the service supplier. A service supplier shall have no
716 obligation to take any legal action to enforce the collection of the 9-1-1 charge or wireless
717 enhanced 9-1-1 charge. The service supplier shall provide the governing authority within
718 60 days with the name and address of each subscriber who has refused to pay the 9-1-1
719 charge or wireless enhanced 9-1-1 charge after such 9-1-1 charge or wireless enhanced
720 9-1-1 charge has become due. A collection action may be initiated against the subscriber
721 by the authority local government that imposed the charges, and reasonable costs and
722 attorneys’ fees associated with that collection action may be awarded to the authority local
723 government collecting the 9-1-1 charge or wireless enhanced 9-1-1 charge.”
724 “(d)(1) Each service supplier that collects 9-1-1 charges or wireless enhanced 9-1-1
725 charges on behalf of the local government is entitled to retain as an administrative fee an
726 amount equal to 3 1 percent of the gross 9-1-1 or wireless enhanced 9-1-1 charge receipts
727 to be remitted to the local government; provided, however, that such amount shall not
728 exceed 3¢ 1¢ for every dollar so remitted. The remaining amount shall be due quarterly
729 to the local government and shall be remitted to it no later than 60 days after the close of
730 a calendar quarter.
731 (2) The 9-1-1 charges and the wireless enhanced 9-1-1 charges collected by the service
732 supplier and transmitted to the authority for distribution to local governments pursuant
733 to Code Section 38-3-185 shall, upon being received by a local government, be deposited
734 and accounted for in a separate restricted revenue fund known as the Emergency
735 Telephone System Fund maintained by the local government. The local government may
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736 invest the money in the fund in the same manner that other moneys of the local
737 government may be invested and any income earned from such investment shall be
738 deposited into the Emergency Telephone System Fund.
739 (3) On or before July 1, 2005, any funds that may have been deposited in a separate
740 restricted wireless reserve account required by this Code section prior to such date shall
741 be transferred to the Emergency Telephone System Fund required by paragraph (2) of
742 this subsection.
743 (4) The local government may on an annual basis, and at its expense, audit or cause to
744 be audited the books and records of service suppliers with respect to the collection and
745 remittance of 9-1-1 charges.
746 (5) Such monthly 9-1-1 charges and wireless enhanced 9-1-1 charges may be reduced
747 at any time by the governing authority by resolution; provided, however, that said
748 governing authority The governing body of a local government shall be required to
749 reduce such monthly 9-1-1 charge or wireless enhanced 9-1-1 charge at any time the
750 projected revenues from 9-1-1 charges or wireless enhanced 9-1-1 charges will cause the
751 unexpended revenues in the Emergency Telephone System Fund at the end of the fiscal
752 year to exceed by one and one-half times the unexpended revenues in such fund at the
753 end of the immediately preceding fiscal year or at any time the unexpended revenues in
754 such fund at the end of the fiscal year exceed by one and one-half times the unexpended
755 revenues in such fund at the end of the immediately preceding fiscal year. Such reduction
756 in the 9-1-1 charge or wireless enhanced 9-1-1 charge shall be in an amount which will
757 avert the accumulation of revenues in such fund at the end of the fiscal year which will
758 exceed by one and one-half times the amount of revenues in the fund at the end of the
759 immediately preceding fiscal year.
760 (e)(1) A wireless service supplier may recover its costs expended on the implementation
761 and provision of wireless enhanced 9-1-1 services to subscribers in an amount not to
762 exceed 30¢ of each 9-1-1 charge collected from a place of primary use that is within the
763 geographic area that is served by the local government or would be served by the local
764 government for the purpose of such emergency 9-1-1 system; provided, however, that
765 such amount may be increased to 45¢ upon implementation of step two of the state plan
766 governing 9-1-1 enhanced communications as provided in subsection (g) of this Code
767 section. Such cost recovery amount shall be based on the actual cost incurred by the
768 wireless service supplier in providing wireless enhanced 9-1-1 services by imposing a
769 cost recovery fee not to exceed 45¢ per month or including such costs in existing cost
770 recovery or regulatory recovery fees billed to the subscriber. In no event shall a service
771 supplier deduct any amounts for cost recovery or otherwise from the charges to be
772 remitted to the authority pursuant to Code Section 38-3-185 or 46-5-134.2.
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773 (2) A wireless service supplier shall not be authorized to recover any costs under
774 paragraph (1) of this subsection with respect to any prepaid wireless services.”
775 “(i) The service supplier shall maintain records of the amount of the 9-1-1 charges and
776 wireless enhanced 9-1-1 charges collected for a period of at least three years from the date
777 of collection. The local government may, at its expense, require an annual audit of the
778 service supplier’s books and records with respect to the collection and remittance of the
779 9-1-1 charges and wireless enhanced 9-1-1 charges.”
780 SECTION 2-13.
781 Said title is further amended by revising Code Section 46-5-134.1, relating to counties where
782 the governing authorities of more than one local government have adopted a resolution to
783 impose an enhanced 9-1-1 charge, as follows:
784 “46-5-134.1.
785 (a) This Code section shall apply in counties where the governing authorities bodies of
786 more than one local government have adopted a resolution to impose a 9-1-1 charge in
787 accordance with the provisions of subsection (a) of Code Section 46-5-133 and
788 notwithstanding any contrary provision of Code Section 46-5-133 or 46-5-134.
789 (b) A wireless service supplier may certify to any of the governing authorities bodies
790 described in subsection (a) of this Code section that the wireless service supplier is unable
791 to determine whether the billing addresses of its subscribers are within the geographic area
792 that is served by such local government. Upon such certification, the wireless service
793 supplier shall be authorized to collect the 9-1-1 charge for wireless enhanced 9-1-1 services
794 from any of its subscribers whose billing address is within the county and is within an area
795 that is as close as reasonably possible to the geographic area that is served by such local
796 government. The wireless service supplier shall notify such subscribers that if such
797 subscriber’s billing address is not within the geographic area served by such local
798 government, such subscriber is not obligated to pay the 9-1-1 charge for wireless enhanced
799 9-1-1 service.
800 (c) Unless otherwise provided in an agreement among the governing authorities bodies
801 described in subsection (a) of this Code section, the charges collected by a wireless service
802 supplier pursuant to this Code section shall be remitted to such governing authorities bodies
803 based upon the number of calls from wireless telecommunications connections that each
804 such individual local government receives and counts relative to the total number of calls
805 from wireless telecommunications connections that are received and counted by all of such
806 local governments.
807 (d) The authority powers granted to a wireless service supplier pursuant to this Code
808 section shall terminate:
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809 (1) On the date that the wireless service supplier certifies to a governing authority body
810 of a local government described in subsection (a) of this Code section that the wireless
811 service supplier is able to determine whether the billing addresses of its subscribers are
812 within the geographic area that is served by such governing authority body; or
813 (2) On the date which is 180 days from the date that any of its subscribers were first
814 billed under this Code section, whichever is earlier.
815 Upon termination of such authority powers, the wireless service supplier shall collect the
816 9-1-1 charge for wireless enhanced 9-1-1 service as provided in Code Section 46-5-134.”
817 SECTION 2-14.
818 Said title is further amended in Code Section 46-5-134.2, relating to prepaid wireless 9-1-1
819 charge, definitions, imposition of fee by localities, collection and remission of charges, and
820 distribution of funds, by revising subsections (b) and (j) as follows:
821 “(b)(1) Counties and municipalities that operate a 9-1-1 public safety answering point,
822 including counties and municipalities that operate multijurisdictional or regional 9-1-1
823 systems or have created a joint authority pursuant to Code Section 46-5-138, are
824 authorized to impose by ordinance or resolution a prepaid wireless 9-1-1 charge in the
825 amount of 75¢ $1.50 per retail transaction. Imposition of the charge authorized by this
826 Code section by a county or municipality shall be contingent upon compliance with the
827 requirements of paragraph (1) of subsection (j) of this Code section.
828 (2) Where a county or municipality that operates a 9-1-1 public safety answering point
829 fails to comply with the requirements of paragraph (1) of subsection (j) of this Code
830 section by December 31, 2011, on and after that date, the prepaid wireless 9-1-1 charge
831 authorized by paragraph (1) of this subsection shall be imposed within the jurisdiction of
832 such counties and municipalities as a state fee for state purposes.”
833 “(j) Prepaid wireless 9-1-1 charges remitted to the commissioner as provided in this Code
834 section shall be distributed to counties, municipalities, and the State of Georgia as follows:
835 (1) On or before December 31 of the year prior to the first year that the prepaid wireless
836 9-1-1 charge is imposed, each county and municipal corporation levying the prepaid
837 wireless 9-1-1 charge, including counties and municipalities levying the prepaid wireless
838 9-1-1 charge that operate multijurisdictional or regional 9-1-1 systems or have created a
839 joint authority pursuant to Code Section 46-5-138, shall file with the commissioner a
840 certified copy of the pertinent parts of all ordinances and resolutions and amendments
841 thereto which levy the prepaid wireless 9-1-1 charge authorized by this Code section.
842 The ordinance or resolution specified herein shall specify an effective date of January 1,
843 2012, and impose a prepaid wireless 9-1-1 charge in the amount specified in paragraph
844 (1) of subsection (b) of this Code section. The filing required by this paragraph shall be
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845 a condition of the collection of the prepaid wireless 9-1-1 charge within any county or
846 municipality;
847 (2)(A) Each county or municipality operating a public safety answering point that has
848 levied the prepaid wireless 9-1-1 charge authorized by this Code section and complied
849 with the filing requirement of paragraph (1) of this subsection shall receive an amount
850 calculated by multiplying the total amount remitted to the commissioner during the 12
851 month period ending on June 30 monthly times a fraction, the numerator of which is the
852 population of the jurisdiction or jurisdictions operating the public safety answering
853 point and the denominator of which is the total population of this state. An amount
854 calculated by multiplying the total amount remitted to the commissioner during the 12
855 month period ending on June 30 monthly times a fraction, the numerator of which is the
856 total population of any jurisdiction or jurisdictions operating public safety answering
857 points that have not complied with the filing requirement of paragraph (1) of this
858 subsection and the denominator of which is the total population of this state, shall be
859 deposited as provided in paragraph (5) (4) of this subsection.
860 (B) Notwithstanding the provisions of subparagraph (A) of this paragraph, the initial
861 monthly distribution shall be calculated using the total amount remitted to the
862 commissioner during the six-month period beginning January 1, 2012 2019, and ending
863 June 30, 2012 January 31, 2019.
864 (C) For the purposes of this paragraph, population shall be measured by the United
865 States decennial census of 2010 or any future such census plus any corrections or
866 revisions contained in official statements by the United States Bureau of the Census
867 made prior to the first day of September immediately preceding the distribution of the
868 proceeds of such charges by the commissioner and any official census data received by
869 the commissioner from the United States Bureau of the Census or its successor agency
870 pertaining to any newly incorporated municipality. Such corrections, revisions, or
871 additional data shall be certified to the commissioner by the Office of Planning and
872 Budget on or before August 31 of each year;
873 (3) Funds shall be distributed annually on or before October 15 of each year monthly not
874 later than 30 days following the date charges must be remitted by the seller to the
875 department. Such distribution shall include any delinquent charges actually collected by
876 the commissioner for a previous fiscal year which have not been previously distributed;
877 (4) Prior to calculating the distributions to county and municipal governments as
878 provided in this subsection, the commissioner shall subtract an amount, not to exceed 2
879 percent of remitted charges, to defray the cost of administering and distributing funds
880 from the prepaid wireless 9-1-1 charge. Such amount shall be paid into the general fund
881 of the state treasury;
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882 (5) Funds distributed to a county or municipality pursuant to this Code section shall be
883 deposited and accounted for in a separate restricted revenue fund known as the
884 Emergency Telephone System Fund, maintained by the local government pursuant to
885 paragraph (2) of subsection (d) of Code Section 46-5-134. The commissioner shall
886 deposit all funds received pursuant to paragraph (2) of subsection (b) of this Code
887 section, other than the funds received pursuant to paragraph (4) of this subsection, into
888 the general fund of the state treasury in compliance with Article 4 of Chapter 12 of Title
889 45, the ‘Budget Act.’ It is the intention of the General Assembly, subject to the
890 appropriation process, that an amount equal to the amount deposited into the general fund
891 of the state treasury as provided in this paragraph be appropriated each year to a program
892 of state grants to counties and municipalities administered by the department for the
893 purpose of supporting the operations of public safety answering points in the
894 improvement of 9-1-1 service delivery. The department shall promulgate rules and
895 regulations for the administration of the 9-1-1 grant program; and
896 (6)(5) Notwithstanding a county’s or municipality’s failure to comply with the filing
897 requirement of paragraph (1) of this subsection prior to January 1, 2012, a county or
898 municipality that subsequently meets such filing requirements prior to January 1 of any
899 subsequent year shall become eligible to participate in the next succeeding distribution
900 of proceeds pursuant to subparagraph (A) of paragraph (2) of this subsection.”
901 PART III
902 SECTION 3-1.
903 Chapter 8 of Title 35 of the Official Code of Georgia Annotated, relating to employment and
904 training of peace officers, is amended by revising Code Section 35-8-23, relating to basic
905 training course for communications officers, certification requirements, duties of council, and
906 rules and regulations, as follows:
907 “35-8-23.
908 (a) As used in this Code section, the term ‘communications officer’ means and includes any
909 person employed by the state or a local governmental agency to receive, process, or
910 transmit public safety information and dispatch law enforcement officers, firefighters,
911 medical personnel, or emergency management personnel.
912 (b) Any person employed on or after July 1, 1995, as a communications officer shall
913 satisfactorily complete a basic training course approved by the council. Persons who are
914 employed on July 1, 1994, shall register with the council and may be certified by
915 voluntarily complying with the certification process. Any person who fails to comply with
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916 the registration or certification process of the council shall not perform any duties of a
917 communications officer and may have his or her certificate sanctioned or revoked.
918 (c) The council shall conduct administrative compliance reviews with respect to the
919 requirements of this Code section. The council, in coordination with the Georgia
920 Emergency Communications Authority, shall be authorized to promulgate rules and
921 regulations to facilitate the administration and coordination of standards, certification, and
922 compliance reviews consistent with the provisions of this Code section.
923 (d) On and after July 1, 1998, the basic training course for communications officers shall
924 include training in the use of telecommunications devices for the deaf (TDD’s), and no
925 person shall on or after that date be certified by the council under this Code section unless
926 such person has satisfactorily completed such training.”
927 SECTION 3-2.
928 Title 45 of the Official Code of Georgia Annotated, relating to public officers and employees,
929 is amended in Code Section 45-7-21, relating to expense allowance and travel cost
930 reimbursement for members of certain boards and commissions, by revising paragraph (6)
931 of subsection (a) as follows:
932 “(6) Reserved Georgia Emergency Communications Authority;”
933 SECTION 3-3.
934 Said title is further amended by revising Code Section 45-15-13, relating to representation
935 of state authorities by Attorney General, as follows:
936 “45-15-13.
937 As used in Code Sections 45-15-14 through 45-15-16, the term ‘state authorities’ means the
938 following instrumentalities of the state: Georgia Building Authority, Georgia Education
939 Authority (Schools), Georgia Education Authority (University), Georgia Highway
940 Authority, Georgia Ports Authority, State Road and Tollway Authority, Jekyll
941 Island—State Park Authority, and Stone Mountain Memorial Association, and Georgia
942 Emergency Communications Authority.”
943 SECTION 3-4.
944 Article 1 of Chapter 2 of Title 48 of the Official Code of Georgia Annotated, relating to state
945 administrative organization, is amended by revising Code Section 48-2-15, relating to
946 confidential information, as follows:
947 “48-2-15.
948 (a) Except as otherwise provided in this Code section, information secured by the
949 commissioner incident to the administration of any tax shall be confidential and privileged.
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950 Neither the commissioner nor any officer or employee of the department shall divulge or
951 disclose any such confidential information obtained from the department’s records or from
952 an examination of the business of any taxpayer to any person other than the commissioner,
953 an officer or employee of the department, an officer of the state or local government
954 entitled in his or her official capacity to have access to such information, or the taxpayer.
955 (b) This Code section shall not:
956 (1) Be construed to prevent the use of confidential information as evidence before any
957 state or federal court in the event of litigation involving tax liability of any taxpayer;
958 (2) Be deemed to prevent the print or electronic publication of statistics so arranged as
959 not to reveal information respecting an individual taxpayer;
960 (3) Apply in any way whatsoever to any official finding of the commissioner with
961 respect to any assessment or any information properly entered upon an assessment roll
962 or other public record;
963 (4) Affect any information which in the regular course of business is by law made the
964 subject matter of a public document in any federal or state office or in any local office in
965 this state;
966 (5) Apply to information, records, and reports required and obtained under Article 1 of
967 Chapter 9 of this title, which requires distributors of motor fuels to make reports of the
968 amounts of motor fuels sold and used in each county by the distributor, or under Article
969 2 of Chapter 9 of this title, relating to road tax on motor carriers; or
970 (6) Be construed to prevent the disclosure of information, so arranged as not to reveal
971 information respecting an individual taxpayer, requested by the House Committee on
972 Ways and Means or the Senate Finance Committee regarding the department’s
973 administration of any tax; or
974 (7) Apply to information, records, and reports required and obtained under Title 38 or
975 Title 46 as each pertains to collection and remittance of prepaid and postpaid 9-1-1 fees
976 or charges. The application of the exemption provided for under this paragraph to Code
977 Section 38-3-190 shall apply exclusively to the Georgia Emergency Communications
978 Authority and Department of Revenue in the handling of such information.
979 (c) The provisions of this Code section shall not apply with respect to Chapter 7 of this
980 title, relating to income taxation.
981 (d) Notwithstanding this Code section, the commissioner, upon request by resolution of
982 the governing authority of any municipality of this state having a population of 350,000 or
983 more according to the United States decennial census of 1970 or any future such census,
984 shall furnish to the finance officer or taxing official of the municipality any pertinent tax
985 information from state tax returns to be used by those officials in the discharge of their
986 official duties. Any information so furnished shall retain, in the hands of the local officials,
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987 its privileged and confidential nature to the same extent and under the same conditions as
988 that information is privileged and confidential in the hands of the commissioner. The
989 commissioner may make a nominal charge for any information so furnished, not to exceed
990 the actual cost of furnishing the information. Nothing contained in this subsection shall be
991 construed to prevent the use of the information as evidence in any state or federal court in
992 the event of litigation involving any municipal or county tax liability of a taxpayer.
993 (e) This Code section shall not be construed to prohibit persons or groups of persons other
994 than employees of the department from having access to tax information when necessary
995 to conduct research commissioned by the department or where necessary in connection
996 with the processing, storage, transmission, and reproduction of such tax information; the
997 programming, maintenance, repair, testing, and procurement of equipment; and the
998 providing of other services for purposes of tax administration. Any such access shall be
999 pursuant to a written agreement with the department providing for the handling, permitted
1000 uses, and destruction of such tax information, requiring security clearance checks for such
1001 persons or groups of persons similar to those required of employees of the department, and
1002 including such other terms and conditions as the department may require to protect the
1003 confidentiality of the tax information to be disclosed. Any person who divulges or makes
1004 known any tax information obtained under this subsection shall be subject to the same civil
1005 and criminal penalties as those provided for divulgence of information by employees of the
1006 department.
1007 (f) This Code section shall not be construed to prohibit disclosure as required in subsection
1008 (h) of Code Section 48-2-35.”
1009 PART IV
1010 SECTION 4-1.
1011 (a) This Act shall become effective July 1, 2018, for the purposes of creating the Georgia
1012 Emergency Communications Authority and appointing the members thereof and the
1013 enactment of Section 2-11 and the provisions regarding billing practices contained in
1014 subsection (d) of Code Section 38-3-189. For all other purposes, this Act shall become
1015 effective on January 1, 2019.
1016 (b) The provisions of this Act shall not in any manner diminish, extinguish, reduce, or
1017 affect any cause of action for audits, services, or the recovery of funds from service
1018 providers which may have existed prior to January 1, 2019. Any such cause of action is
1019 expressly preserved.
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1020 SECTION 4-2.
1021 All laws and parts of laws in conflict with this Act are repealed.