§ 38-52. Collection of 9-1-1 charge on prepaid wireless transactions.  


Latest version.
  • Prepaid wireless 911 charges collected by sellers shall be remitted to the commissioner of the Department of Revenue at the times and in the manner provided by Chapter 8 of Title 48 of the O.C.G.A. with respect to the sales and use tax imposed on prepaid wireless calling service.

(Ord. of 6-14-2011, § 2)