{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-2866","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-2866","heading":"Collection, payment, and distribution of fees by","body":"providers.\n\nA. 9-1-1 telephone fees authorized and collected by providers,\n\npursuant to paragraphs 1 and 2 of subsection A of Section 2865 of\n\nthis title, from each of their end users residing in this state\n\nshall be paid to the Oklahoma Tax Commission no later than the\n\ntwentieth day of the month succeeding the month of collection.\n\nB. From the total fees collected pursuant to paragraphs 1 and 2\n\nof subsection A of Section 2865 of this title, eight-tenths of one\n\npercent (0.8%) shall be retained by the Tax Commission as\n\nreimbursement for the direct cost of administering the collection\n\nand remittance of the fees.\n\nC. Every billed service subscriber shall be liable for any 9-1-\n\n1 fee imposed pursuant to the Oklahoma 9-1-1 Management Authority\n\nAct until the fee has been paid to the service provider.\n\nD. Fees imposed pursuant to the Oklahoma 9-1-1 Management\n\nAuthority Act which are required to be collected by the provider may\n\nbe added to and shall be stated separately in any billings to the\n\nservice subscriber.\n\nE. The provider shall have no obligation to take any legal\n\naction to enforce the collection of any fee imposed pursuant to the\n\nprovisions of the Oklahoma 9-1-1 Management Authority Act. Should\n\nany service subscriber tender a payment insufficient to satisfy all\n\ncharges, tariffs, fees and taxes for the service, the amount\n\ntendered shall be credited to the 9-1-1 wireless telephone fee in\n\nthe same manner as other taxes and fees.\n\nF. Any 9-1-1 fee imposed pursuant to the provisions of the\n\nOklahoma 9-1-1 Management Authority Act shall be collected insofar\n\nas practicable at the same time as, and along with, the charges for\n\nthe service in accordance with the regular billing practice of the\n\nprovider.\n\nG. Nothing in the Oklahoma 9-1-1 Management Authority Act shall\n\nbe construed to limit the ability of a provider from recovering its\n\ncosts associated with designing, developing, deploying and\n\nmaintaining enhanced 9-1-1 service directly from the service\n\nsubscribers of the provider, whether the costs are itemized on the\n\nbill of the service subscriber as a surcharge or by any other lawful\n\nmeans.\n\nH. The provider shall maintain records of the amount of 9-1-1\n\ntelephone fees collected in accordance with the provisions of the\n\nOklahoma 9-1-1 Management Authority Act for a period of three (3)\n\nyears from the time the fee is collected. The State Auditor and\n\nInspector, the Oklahoma 9-1-1 Management Authority or any affected\n\npublic agency may require an annual audit of the books and records\n\nof the provider concerning the collection and remittance of fees\n\nauthorized by the Oklahoma 9-1-1 Management Authority Act. Auditors\n\nshall have access to all information used by the provider to\n\ncalculate and remit the 9-1-1 telephone fee. Audit expenses shall\n\nbe reimbursable pursuant to procedures established by the Oklahoma\n\n9-1-1 Management Authority if the audit is approved by the\n\nAuthority.\n\nI. The provider shall provide to the Oklahoma 9-1-1 Management\n\nAuthority an annual census showing the primary place of use of its\n\nsubscribers located by county and either a municipality or\n\nunincorporated area. The census shall contain all subscribers as of\n\nDecember 31 of each year, and shall be provided to the Authority no\n\nlater than February 1 of each year.\n\nJ. All proprietary information provided by a provider to the\n\nAuthority shall not be subject to disclosure to the public or any\n\nother party.\n\nK. Within thirty (30) days of receipt, the Oklahoma Tax\n\nCommission shall pay available fees remitted pursuant to Section\n\n2865 of this title to the governing bodies that the Oklahoma 9-1-1\n\nManagement Authority has certified in accordance with Section 2864\n\nof this title as eligible to receive funds. The share to be paid to\n\nor escrowed for each governing body shall be determined by the\n\nformula provided for in paragraph 5 of Section 2864 of this title.\nommission shall pay available fees remitted pursuant to Section\n\n2865 of this title to the governing bodies that the Oklahoma 9-1-1\n\nManagement Authority has certified in accordance with Section 2864\n\nof this title as eligible to receive funds. The share to be paid to\n\nor escrowed for each governing body shall be determined by the\n\nformula provided for in paragraph 5 of Section 2864 of this title.\n\nL. The Oklahoma Tax Commission shall provide the 9-1-1\n\nManagement Authority a monthly report showing the 9-1-1 wireless fee\n\ndeposits including the name of the provider and the amount of each\n\ndeposit. Upon request the 9-1-1 Authority may request telephone or\n\nmailing address information of the provider.","path":["OK Code","Title 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"14bb2a22887eb1700ae31cb8ce1d34a98a7bfe81cfa443c06da4b73baa2c2345","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-2865","next":"us-ok/okla.-stat.-tit.-63-63-2867"},"notice":"GroundRules: Original legal text. Not legal advice."}