SB317 Alabama 2011 Session

Summary

Primary Sponsor

Del Marsh

Republican

Session

Regular Session 2011

Title

Telecommunications, cell phones, prepaid, 911 service, prepaid wireless emergency communication charge further provided for, Prepaid Wireless 911 Charge Act, Secs. 11-98A-1 to 11-98A-7, inclusive, added

Summary

SB317 would create a uniform statewide prepaid wireless 911 charge on the sale of prepaid wireless service in Alabama and preclude other 911 charges on those services, but only if the Alabama Supreme Court affirms a related court decision.

What This Bill Does

It would impose a prepaid wireless 911 charge on each retail sale of prepaid wireless service, collected by the seller from the consumer and remitted to the Department of Revenue. The charge would be separately stated and not counted as part of the tax base, with the consumer bearing the liability and the seller handling remittance. Implementation would occur only if the Alabama Supreme Court affirms the related case, beginning 150 days after the Court's final disposition, and the rate could change with notice requirements. It also sets administration rules, including a 4% seller deduction, audits, and directs that this charge be the sole 911 funding mechanism for prepaid wireless service in the state.

Who It Affects

• Consumers in Alabama who purchase prepaid wireless service will pay the new prepaid 911 charge as part of their purchase.
• Sellers and providers of prepaid wireless service will collect the charge from customers, remit it to the Department of Revenue, and may deduct up to 4% as a handling fee; they must follow registration, payment, and documentation procedures and are subject to audits.

Key Provisions

• Adds Chapter 98A to Title 11 of the Code, creating the Prepaid Wireless 911 Charge Act of 2011.
• Imposes a prepaid wireless 911 charge on each retail transaction for prepaid wireless service, to be collected by the seller from the consumer and separately stated on receipts.
• The charge applies only if the Alabama Supreme Court affirms the related appellate decision; implementation begins 150 days after the final disposition.
• Charge rate is tied to the rate in Section 11-98A-4 and can be increased or decreased with notice; 30 days advance notice on the Department's website.
• The consumer is the liability holder; the seller remits collected charges to the Department, with the seller allowed to deduct 4% as compensation; audits apply.
• The Department pays the Commercial Mobile Radio Services Board within 30 days of receipt, after deducting up to 2% for administrative costs.
• No provider or seller is liable for damages related to 911/E911 service provision or information disclosure, and the charge is the only 911 funding obligation for prepaid wireless in the state.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Telecommunications