Bill Text: OR SB772 | 2013 | Regular Session | Introduced

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Bill Title: Relating to 9-1-1 emergency reporting system; appropriating money; providing for revenue raising that requires approval by a three-fifths majority.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB772 Detail]

Download: Oregon-2013-SB772-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 2842

                         Senate Bill 772

Sponsored by COMMITTEE ON RURAL COMMUNITIES AND ECONOMIC
  DEVELOPMENT

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Establishes alternative methods for telecommunications provider
to satisfy requirement to collect and remit tax on customer
access to 9-1-1 emergency reporting system from prepaid
telecommunications service customers. Defines terms.
  Establishes Answering Point Consolidation Subaccount in
Emergency Communications Account. Continuously appropriates
moneys in subaccount to Office of Emergency Management for
purpose of making grants to counties and cities.
  Applies to monthly periods of telecommunications service that
begin on or after effective date of this 2013 Act.
  Extends sunset for tax on telecommunications service.

                        A BILL FOR AN ACT
Relating to 9-1-1 emergency reporting system; creating new
  provisions; amending ORS 403.105, 403.135, 403.200, 403.210,
  403.220, 403.225 and 403.230 and section 4, chapter 5, Oregon
  Laws 2002 (first special session); appropriating money; and
  providing for revenue raising that requires approval by a
  three-fifths majority.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 403.105 is amended to read:
  403.105. As used in ORS 305.823 and 403.105 to 403.250, unless
the context requires otherwise:
  (1) 'Account' means the Emergency Communications Account  { +
established under ORS 403.235 + }.
  (2) 'Central office' means a utility that houses the switching
and trunking equipment serving telephones in a defined area.
   { +  (3) 'Customer' means a person that has telecommunications
service with access to the 9-1-1 emergency reporting system
through local exchange service, cellular service, fixed
interconnected voice over Internet protocol service or other
wired or wireless means. + }
    { - (3) - }   { + (4) + } 'Department' means the Department
of Revenue.
    { - (4) - }   { + (5) + } 'Emergency call' means a
 { - telephone - }  request  { + for service to a public safety
answering point that is communicated through local exchange
service, cellular service, fixed interconnected voice over
Internet protocol service or other wired or wireless means and

 + }that results from a situation in which prompt service is
essential to preserve human life or property.
    { - (5) - }   { + (6) + } 'Enhanced 9-1-1 telephone service'
means 9-1-1 telephone service consisting of a network, database
and on-premises equipment that provides automatic display of the
incoming telephone number and address in the designated public
safety answering point at the time of receiving an incoming 9-1-1
call.
    { - (6) - }   { + (7) + } 'Exchange access services' means:
  (a) Telephone exchange access lines or channels that provide
local access by a   { - subscriber - }   { + customer + } in this
state to the local telecommunications network to effect the
transfer of information; and
  (b) Unless a separate tariff rate is charged therefor, any
facility or service provided in connection with the services
described in paragraph (a) of this subsection.
   { +  (8) 'Fixed interconnected voice over Internet protocol
service' means a telecommunications service that utilizes an
Internet protocol to enable a customer to participate in
real-time two-way voice communication. + }
    { - (7) - }   { + (9) + } 'Governing body' means the board of
county commissioners of a county, city council of a city, other
governing body of a city or county, board of directors of a
special district or a 9-1-1 jurisdiction.
    { - (8) - }   { + (10) + } 'Local government' has the meaning
given that term in ORS 190.710.
   { +  (11) 'Prepaid telecommunications service' means any
telecommunications service paid for by a customer prior to
activation or use of the service. + }
    { - (9) - }   { + (12) + } 'Provider' means a utility or
other vendor or supplier of telecommunications service or
equipment that provides telecommunications  { + service + } with
access to the 9-1-1 emergency reporting system through local
exchange service, cellular service { + , fixed interconnected
voice over Internet protocol service + } or other wired or
wireless means.
    { - (10) - }   { + (13) + } 'Public or private safety agency'
means any unit of state or local government, a special-purpose
district or a private firm that provides or has authority to
provide fire-fighting, police, ambulance or emergency medical
services.
    { - (11) - }   { + (14) + } 'Public safety answering point'
means a 24-hour communications facility established as an
answering location for 9-1-1 calls originating within a given
service area. A 'primary public safety answering point' receives
all calls directly from the public. A 'secondary public safety
answering point'   { - only - } receives calls  { + only + } from
a primary public safety answering point on a transfer or relay
basis.
    { - (12) 'Subscriber' means a person who has
telecommunication access to the 9-1-1 emergency reporting system
through local exchange service, cellular service or other wired
or wireless means. - }
   { +  (15) 'Telecommunications' means a full duplex method of
providing the ability to make real-time two-way voice
communication initiated, received or terminated through local
exchange service, cellular service, fixed interconnected voice
over Internet protocol service or other wired or wireless
means. + }
    { - (13) - }   { + (16) + } 'TTY' means a
telephone-typewriter used by an individual with a hearing or
speech impairment to communicate with another device or
individual.
    { - (14) - }   { + (17) + } 'Utility' means a utility, as
defined in ORS 759.005, a telecommunications carrier, as defined

in ORS 133.721, a municipality or any provider of exchange access
services.
    { - (15) - }   { + (18) + } 'Vendor' means a person providing
telephone customer premises equipment or equipment specific to
the operation of enhanced 9-1-1 telephone service.
    { - (16) - }   { + (19) + } '9-1-1 emergency reporting
system' means a telephone service that provides the users of a
public telephone system the ability to reach a primary public
safety answering point by calling 9-1-1.
    { - (17) - }   { + (20) + } '9-1-1 jurisdiction' means:
  (a) An entity created under ORS chapter 190;
  (b) A county service district established under ORS chapter 451
to provide an emergency communications system;
  (c) An emergency communications district created under ORS
403.300 to 403.380; or
  (d) A group of public or private safety agencies   { - who - }
 { + that + } have agreed in writing to jointly plan the
installation, maintenance, operation or improvement of a 9-1-1
emergency reporting system.
    { - (18) - }   { + (21) + } '9-1-1 service area' means the
geographical area that contains the entire central office serving
area from which the primary public safety answering point will
have the capability to answer calls placed to 9-1-1.
  SECTION 2. ORS 403.200 is amended to read:
  403.200. (1) There is imposed on each paying retail
  { - subscriber who has telecommunication services - }
 { + customer that has telecommunications service  + }with access
to the 9-1-1 emergency reporting system a tax equal to 75 cents
per month. The tax must be applied on a telecommunications
circuit designated for a particular   { - subscriber - }  { +
customer + }. One   { - subscriber - }   { + customer + } line
must be counted for each circuit that is capable of generating
usage on the line side of the  { + public + } switched
 { + telephone + } network regardless of the quantity or
ownership of customer premises equipment connected to each
circuit.  { +
  (2) + } For providers of central office based services, the tax
must be applied to each line that has unrestricted connection to
the  { + public + } switched  { + telephone + } network. Those
central office based service lines that have restricted
connection to the  { + public + } switched  { + telephone + }
network must be charged based on software design in the central
office that restricts the number of station calls to and from the
network.   { - For cellular, wireless or other radio common
carriers, the tax applies on a per instrument basis and only if
the subscriber's - }
   { +  (3) Except for prepaid telecommunications service, the
tax shall be assessed on each customer connection for cellular,
wireless, fixed interconnected voice over Internet protocol or
other radio common carriers. The tax applies only if the
customer's + } place of primary use, as defined and determined
under 4 U.S.C. 116 to 126, is within this state.
   { +  (4) For customers that purchase prepaid
telecommunications service or other customers that are not billed
periodically for telecommunications service, the amount charged
by the provider must include 75 cents for each monthly period
during which the customer is authorized to access the prepaid
telecommunications service. A provider is deemed to have met its
obligation to collect the tax if the provider collects and remits
the tax using one of the following options:
  (a) On a monthly basis, the provider shall collect an amount
equal to the tax from each active prepaid telecommunications
service customer that is authorized to access the service and
whose account balance is equal to or greater than the tax; or
  (b) If the provider cannot determine with reasonable
specificity the number of prepaid telecommunications service
customers that are authorized to access the service, the provider
shall determine, on a monthly basis, the number of prepaid
telecommunications service customers by dividing the provider's
total intrastate monthly income from prepaid telecommunications
service customers by the average income from each prepaid
telecommunications service customer of the national prepaid
telecommunications service industry and multiply the calculated
number of prepaid telecommunications service customers by the
amount of the tax. + }
    { - (2) - }   { + (5) + } The   { - subscriber - }
 { + customer + } is liable for the tax imposed by this section.
    { - (3) - }   { + (6) + } The amounts of tax collected by the
provider are considered as payment by the   { - subscriber - }
 { + customer + } for that amount of tax.
    { - (4) - }   { + (7) + } Any return made by the provider
collecting the tax must be accepted by the Department of Revenue
as evidence of payments by the   { - subscriber - }
 { + customer + } of amounts of tax so indicated upon the return.
  SECTION 3. Section 4, chapter 5, Oregon Laws 2002 (first
special session), as amended by section 1, chapter 4, Oregon Laws
2002 (third special session), and section 1, chapter 629, Oregon
Laws 2007, is amended to read:
   { +  Sec. 4. + }   { - (1) - }  Taxes imposed under ORS
 { - 401.792 - }   { + 403.200 + } apply to   { - subscriber - }
 { + customer + } bills issued on or after January 1, 2002, and
before January 1,   { - 2014 - }  { +  2016 + }.
    { - (2) Taxes imposed under ORS 401.792 on or after January
1, 2002, and before May 13, 2002, are due and payable by the
subscriber to the provider on or before 20 days after the first
day of the month following May 13, 2002. Taxes that are not paid
by the subscriber to the provider within the time required shall
bear interest at the rate established under ORS 305.220 for each
month, or fraction of a month, from the date that is 20 days
after the first day of the month following May 13, 2002, until
paid. - }
    { - (3) Unless previously remitted, taxes that are paid to
the provider under subsection (2) of this section shall be
remitted by the provider to the Department of Revenue at the time
and in the same manner as taxes imposed under ORS 401.792 for the
first month following May 13, 2002, are remitted to the
department. - }
  SECTION 4. ORS 403.135 is amended to read:
  403.135. (1) Each telecommunications utility that provides
exchange access service or radio communications service and that
provides automatic telephone number identification to public
safety answering points may not block the number of the calling
party from being forwarded on 9-1-1 calls.
  (2) Automatic telephone number identifications received by
public safety answering points are confidential and are not
subject to public disclosure unless and until an official report
is written by the public or private safety agency and that agency
does not withhold the telephone number under ORS 192.410 to
192.505 or other state and federal laws. The official report of a
public safety answering point may not include nonpublished or
nonlisted telephone numbers. The official report of a public or
private safety agency may not include nonpublished or nonlisted
telephone numbers. Nonpublished or nonlisted telephone numbers
are not otherwise subject to public disclosure without the
permission of the   { - subscriber - }  { +  customer + }.
  (3) A telecommunications utility is not subject to an action
for civil damages for providing in good faith confidential or
nonpublic information, including nonpublished and nonlisted
  { - subscriber - }   { + customer + } information, to emergency
services providers who are responding to emergency calls placed
to a 9-1-1 or an enhanced 9-1-1 emergency reporting system or
notifying the public of an emergency. This subsection does not
compel a telecommunications utility to provide nonpublished and
nonlisted
  { - subscriber - }   { + customer + } information directly to
emergency services providers or law enforcement agencies prior to
placement of an emergency call to a 9-1-1 or an enhanced 9-1-1
emergency reporting system without process of law.
 { - Subscriber - }   { + Customer + } information acquired by a
9-1-1 jurisdiction for the purpose of enhancing a 9-1-1 emergency
reporting system is not subject to public disclosure and may not
be used by other public agencies except:
  (a) To respond to a 9-1-1 call; or
  (b) To notify the public of an emergency by utilizing an
automated telephone notification system if a telecommunications
utility has provided   { - subscriber - }   { + customer + }
information to the 9-1-1 jurisdiction or emergency services
provider.
  SECTION 5. ORS 403.210 is amended to read:
  403.210. Every provider   { - responsible for the collection
of - }  { + required to collect + } the tax imposed by ORS
403.200 to 403.230 shall keep records, render statements, make
returns and comply with rules adopted by the Department of
Revenue with respect to the tax. Whenever in the judgment of the
department it is necessary, the department may require the
provider or   { - subscriber - }  { +  customer + }, by notice
served upon that person by first-class mail, to make returns,
render statements or keep records sufficient to show whether
there is tax liability under ORS 403.200 to 403.230.
  SECTION 6. ORS 403.220 is amended to read:
  403.220. (1) If the amount paid by the provider to the
Department of Revenue under ORS 403.215 exceeds the amount of tax
payable, the department shall refund the amount of the excess
with interest thereon at the rate established under ORS 305.220
for each month or fraction of a month from the date of payment of
the excess until the date of the refund. The department may not
make a refund to a provider   { - who - }   { + that + } fails to
claim the refund within two years after the due date for filing
of the return with respect to which the claim for refund relates.
  (2) A   { - subscriber's - }   { + customer's + } exclusive
remedy in a dispute involving tax liability is to file a claim
with the department.
  SECTION 7. ORS 403.225 is amended to read:
  403.225. (1) Every provider required to collect the tax imposed
by ORS 403.200 to 403.230 is deemed to hold the same in trust for
the State of Oregon and for the payment thereof to the Department
of Revenue in the manner and at the time provided by ORS 403.215.
  (2) If the provider required to collect the tax fails to remit
any amount deemed to be held in trust for the State of Oregon or
if the   { - subscriber - }   { + customer + } fails to pay the
tax, the department may enforce collection by the issuance of a
distraint warrant for the collection of the delinquent amount and
all penalties, interest and collection charges accrued thereon.
The warrant is issued and proceeded upon in the same manner and
has the same force and effect as is prescribed with respect to
warrants for the collection of delinquent income taxes.
  SECTION 8. ORS 403.230 is amended to read:
  403.230. (1) Unless the context requires otherwise, the
provisions of ORS chapters 305, 314 and 316 as to the audit and
examination of reports and returns, determination of
deficiencies, assessments, claims for refunds, penalties,
interest, jeopardy assessments, warrants, conferences and appeals
to the Oregon Tax Court, and procedures relating thereto, apply
to ORS 403.200 to 403.230 the same as if the tax were a tax
imposed upon or measured by net income. The provisions apply to
the   { - subscriber - }   { + customer + } liable for the tax
and to the provider required to collect the tax. As to any amount
collected and required to be remitted to the Department of
Revenue, the tax is considered a tax upon the provider required
to collect the tax and that provider is considered a taxpayer.
  (2) Notwithstanding ORS 314.835 and 314.840, the Department of
Revenue may disclose information received under ORS 403.200 to
403.230 to the Public Utility Commission to carry out the
provisions of chapter 290, Oregon Laws 1987.
  (3) The Public Utility Commission may disclose information
obtained pursuant to chapter 290, Oregon Laws 1987, to the
Department of Revenue to administer the tax imposed under ORS
403.200 to 403.230.
  SECTION 9.  { + Section 10 of this 2013 Act is added to and
made a part of ORS 403.105 to 403.250. + }
  SECTION 10.  { + (1) The Answering Point Consolidation
Subaccount is established as a subaccount of the Emergency
Communications Account established in ORS 403.235. On the date of
distribution described in ORS 403.240, an amount described in
subsection (2) of this section must be credited to the
subaccount. All moneys in the subaccount are continuously
appropriated to the Office of Emergency Management and must be
used to make grants for the consolidation of public safety
answering points to counties, and cities within those counties,
described in subsection (3) of this section.
  (2) The office shall credit to the subaccount an amount equal
to 10 percent of the property tax revenues collected by a county
described in subsection (3) of this section in the last calendar
year in which Oregon counties received payments pursuant to the
Secure Rural Schools and Community Self-Determination Act of 2000
(Public Law 106-393), not including in the calculation property
taxes collected to pay exempt bonded indebtedness, as defined in
ORS 310.140.
  (3) A county, and cities within the county, are eligible to
receive grants for consolidation from the subaccount if:
  (a) The county received payments in the last calendar year in
which Oregon counties received payments pursuant to the Secure
Rural Schools and Community Self-Determination Act of 2000
(Public Law 106-393); and
  (b) The total of the payments was equal to or greater than 10
percent of the property taxes collected by the county in the
calendar year, not including in the calculation property taxes
collected to pay exempt bonded indebtedness, as defined in ORS
310.140.
  (4) The office:
  (a) Shall establish a process by which counties described in
subsection (3) of this section, and cities within those counties,
may apply for a grant for consolidation under this section.
  (b) May approve a grant when the office has determined that:
  (A) All revisions to the final plan or system describing the
consolidation meet the requirements of ORS 403.115 and 403.130
and rules adopted pursuant to ORS 403.120; and
  (B) The level of service in the 9-1-1 service area will not be
compromised by the consolidation. + }
  SECTION 11.  { + Section 10 of this 2013 Act and the amendments
to ORS 403.105, 403.135, 403.200, 403.210, 403.220, 403.225 and
403.230 and section 4, chapter 5, Oregon Laws 2002 (first special
session) by sections 1 to 8 of this 2013 Act apply to monthly
periods of telecommunications service that begin on or after the
effective date of this 2013 Act. + }
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