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A BILL TO BE ENTITLED
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AN ACT
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relating to a uniform and statewide 9-1-1 emergency services fee on |
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the retail sale of prepaid wireless telecommunications services to |
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consumers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapter 163 to read as follows: |
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CHAPTER 163. PREPAID WIRELESS 9-1-1 EMERGENCY SERVICES FEE |
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Sec. 163.001. DEFINITIONS. In this chapter: |
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(1) "Consumer" means a person who purchases prepaid |
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wireless telecommunications service in a retail transaction. |
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(2) "Person" means an individual, trust, estate, |
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fiduciary, partnership, limited liability company, limited |
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liability partnership, corporation, or any other legal entity. |
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(3) "Prepaid wireless 9-1-1 emergency services fee" |
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means the fee a seller collects from a consumer in the amount |
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required under Section 163.002. |
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(4) "Prepaid wireless telecommunications service" |
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means a wireless telecommunications service that allows a caller to |
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access 9-1-1 emergency communications services that is paid for in |
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advance at the time of purchase and that is sold in predetermined |
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units or dollars, the number of which declines with use in a known |
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amount. |
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(5) "Retail transaction" means an individual purchase |
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of a prepaid wireless telecommunications service from a seller for |
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any purpose other than resale. |
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(6) "Seller" means a person who sells prepaid wireless |
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telecommunications service to any person. The term includes |
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"seller" and "retailer" as defined by Section 151.008. |
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(7) "Wireless telecommunications service" means |
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commercial mobile radio service as defined by 47 C.F.R. Section |
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20.3. |
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Sec. 163.002. PREPAID WIRELESS 9-1-1 EMERGENCY SERVICES |
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FEE. (a) Beginning on January 1, 2010, a prepaid wireless 9-1-1 |
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emergency services fee shall be collected by the seller from the |
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consumer at the time of and with respect to each retail transaction |
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of prepaid wireless telecommunications service occurring in this |
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state. The amount of the prepaid wireless 9-1-1 emergency services |
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fee shall be either separately stated on an invoice, receipt, or |
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other similar document that is provided to the consumer by the |
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seller, or otherwise disclosed to the consumer by the seller. |
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(b) The prepaid wireless 9-1-1 emergency services fee is 50 |
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cents per retail transaction. |
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(c) For purposes of Subsection (a), a retail transaction |
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that is effected in person by a consumer at a business location of |
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the seller shall be treated as occurring in this state if that |
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business location is in this state. Any other retail transaction, |
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including a transaction over the Internet or via telecommunications |
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service, shall be treated as occurring in this state for purposes of |
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Subsection (a) if the retail transaction would be treated as |
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occurring in this state under Chapter 151. |
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(d) The prepaid wireless 9-1-1 emergency services fee is the |
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liability of the consumer and not of the seller or of any provider, |
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except that the seller shall be liable to remit all prepaid wireless |
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service fees that the seller collects from consumers as provided by |
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Section 163.004, including all such charges that the seller is |
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deemed to collect where the amount of the charge has not been |
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separately stated on an invoice, receipt, or other similar document |
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provided to the consumer by the seller. |
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(e) The fee imposed under this chapter is in addition to the |
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taxes imposed under Chapter 151. |
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(f) The amount of the prepaid wireless 9-1-1 emergency |
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services fee that is collected by a seller from a consumer, whether |
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or not such amount is separately stated on an invoice, receipt, or |
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other similar document provided to the consumer by the seller, |
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shall not be included in the base for measuring any tax, fee, |
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surcharge, or other charge that is imposed by this state, any |
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political subdivision of this state, or any intergovernmental |
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agency. |
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(g) A seller may deduct and retain one percent of prepaid |
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wireless 9-1-1 emergency services fees that it collects to offset |
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its costs in administering this fee. |
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Sec. 163.003. EXCEPTIONS TO APPLICABILITY OF CHAPTER AND |
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LIMITATIONS OF LIABILITY. (a) The comptroller shall establish |
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procedures for a seller to document that a sale is not a retail |
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transaction. The procedures shall substantially conform to |
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procedures for documenting sale for resale under Chapter 151. |
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(b) A provider or seller of prepaid wireless |
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telecommunications service is not liable for damages to any person |
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resulting from or incurred in connection with the provision of, or |
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the failure to provide, 9-1-1 emergency service, or for identifying |
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or failing to identify the telephone number, address, location, or |
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name associated with any person or device that is accessing or |
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attempting to access 9-1-1 emergency service, unless the act or |
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omission proximately causing the claim, damage, or loss constitutes |
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gross negligence, recklessness, or intentional misconduct. |
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(c) A provider or seller of prepaid wireless |
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telecommunications service is not liable for damages to any person |
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resulting from or incurred in connection with the provision of any |
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lawful assistance to any investigative or law enforcement officer |
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of the United States, this or any other state, or any political |
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subdivision of this or any other state in connection with any lawful |
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investigation or other law enforcement activity by such |
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investigative or law enforcement officer unless the act or omission |
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proximately causing the claim, damage, or loss constitutes gross |
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negligence, recklessness, or intentional misconduct. |
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(d) Information that a provider or seller of prepaid |
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wireless telecommunications service is required to furnish to a |
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governmental entity in providing or selling 9-1-1 emergency service |
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is confidential and exempt from disclosure under Chapter 552, |
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Government Code. A provider or seller of prepaid wireless |
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telecommunications service is not liable to any person who uses a |
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9-1-1 emergency service created under Subchapter D, Chapter 771, |
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Health and Safety Code, for the release of information furnished by |
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the provider or seller of prepaid wireless telecommunications |
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service in providing or selling 9-1-1 emergency service. |
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Information that is confidential under this section may be released |
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only for budgetary calculation purposes and only in aggregate form |
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so that no provider-specific or seller-specific information may be |
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extrapolated. |
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(e) In addition to the protection from liability provided by |
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Subsections (b), (c), and (d), each provider and seller of prepaid |
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wireless telecommunications service is entitled to the further |
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protection from liability, if any, that is provided to wireless |
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service providers under Chapter 771, Health and Safety Code. |
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Sec. 163.004. APPLICATION OF OTHER PROVISIONS OF CODE. |
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Except as otherwise provided by this chapter: |
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(1) the fee imposed by this chapter is administered, |
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imposed, collected, and enforced in the same manner as a tax under |
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Chapter 151 is administered, imposed, collected, and enforced; and |
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(2) the provisions applicable to the sales tax imposed |
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under Subchapter C, Chapter 151, apply to the fee imposed by this |
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chapter. |
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Sec. 163.005. ALLOCATION OF FEE. (a) After deducting an |
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amount equal to two percent of collected charges, to be retained by |
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the comptroller as reimbursement for the costs of administering the |
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collection and remittance of prepaid wireless 9-1-1 emergency |
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services fees, and deducting an amount of up to 13 percent of the |
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collected fees, as determined under Subsection (c), the comptroller |
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shall deposit the money from the fees imposed by this chapter, other |
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than penalties and interest, to the credit of the 9-1-1 services fee |
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account in the general revenue fund. Until deposited to the credit |
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of the 9-1-1 services fee account as required by Subsection (b), |
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money the comptroller collects under this chapter remains in a |
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trust fund with the state treasury. |
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(b) Money collected under this chapter may be used only for |
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services related to 9-1-1 and emergency services, including |
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automatic number identification and automatic location information |
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services. Not later than the 15th day after the last day of the |
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month in which the money is collected, the Commission on State |
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Emergency Communications shall distribute to each emergency |
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communication district that does not participate in the state |
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system a portion of the money that bears the same proportion to the |
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total amount collected that the population in the area served by the |
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district bears to the population of the state. The remaining money |
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collected under this chapter shall be deposited to the 9-1-1 |
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services fee account in the general revenue fund. |
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(c) The Commission on State Emergency Communications shall |
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annually determine by rule the percentage of collected charges, not |
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to exceed 13 percent, that under Subsection (a), shall be deducted |
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by the comptroller and allocated as if collected under Section |
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771.072, Health and Safety Code. |
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Sec. 163.006. EXCLUSIVITY AND APPLICABILITY OF PREPAID |
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WIRELESS 9-1-1 EMERGENCY SERVICES FEE. (a) The prepaid wireless |
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emergency services fee shall be the only 9-1-1 funding obligation |
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imposed with respect to prepaid wireless telecommunications |
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service in this state, and no tax, fee, surcharge, or other charge |
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shall be imposed by this state, any political subdivision of this |
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state, or any intergovernmental agency, for 9-1-1 funding purposes, |
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on any provider, seller, or consumer with respect to the sale, |
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purchase, use, or provision of prepaid wireless telecommunications |
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service. |
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(b) The emergency service fee for wireless |
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telecommunications connections under Section 771.0711, Health and |
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Safety Code, applies to wireless telecommunications service that is |
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not subject to the prepaid wireless 9-1-1 emergency services fee |
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under this chapter. |
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SECTION 2. Subdivision (12), Section 771.001, Health and |
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Safety Code, is amended to read as follows: |
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(12) "Wireless service provider" means a provider of |
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commercial mobile service under Section 332(d), Federal |
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Telecommunications Act of 1996 (47 U.S.C. Section 151 et seq.), |
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Federal Communications Commission rules, and the Omnibus Budget |
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Reconciliation Act of 1993 (Pub. L. No. 103-66), and includes a |
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provider of wireless two-way communication service, |
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radio-telephone communications related to cellular telephone |
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service, network radio access lines or the equivalent, and personal |
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communication service. The term does not include a provider of: |
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(A) a service whose users do not have access to |
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9-1-1 service; |
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(B) a communication channel used only for data |
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transmission; |
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(C) a wireless roaming service or other nonlocal |
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radio access line service; [or] |
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(D) a private telecommunications service; or |
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(E) a prepaid wireless telecommunications |
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service, as defined by Section 163.001, Tax Code. |
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SECTION 3. This Act takes effect September 1, 2009. |