Section 106-H:9 - Funding; Fund EstablishedI.(a) The enhanced 911 system and the statewide emergency notification system shall be funded through a surcharge to be levied upon each residence and business telephone exchange line, including PBX trunks and Centrex lines, each individual commercial mobile radio service number and each VoIP service number with a place of primary use within New Hampshire, and each semi-public and public coin and public access line. For purposes of this subparagraph, "place of primary use" shall have the same meaning as the definition contained in 4 U.S.C. section 124(8). No such surcharge shall be imposed upon more than 25 business telephone exchange lines, including PBX trunks and Centrex lines, or more than 25 commercial mobile radio service exchange lines or VoIP service lines or channels per customer billing account.(b) In the case of local exchange telephone companies, the surcharge shall be contained within tariffs or rate schedules filed with the public utilities commission and shall be billed on a monthly basis by each local exchange telephone company.(c) In the case of an entity which provides commercial mobile radio service the surcharge shall be billed to each customer on a monthly basis and shall not be subject to any state or local tax; the surcharge shall be collected by the commercial mobile radio service provider, and may be identified on the customer's bill. For prepaid commercial mobile radio service, the provisions of paragraph I-a shall apply.(d) In the case of a VoIP provider, the surcharge shall be billed to each customer on a monthly basis and shall not be subject to any state or local tax; the surcharge shall be collected by the VoIP provider, and may be identified on the customer's bill.(e) Each local exchange telephone company, VoIP service provider, or entity which provides commercial mobile radio service, including prepaid commercial mobile radio service except as otherwise provided in subparagraph I-a(i), shall remit the surcharge amounts on a monthly basis, as prescribed by the commissioner, to the enhanced 911 services bureau, which shall be forwarded to the state treasurer for deposit in the enhanced 911 system fund. The state treasurer shall pay expenses incurred in the administration of the enhanced 911 system and the statewide emergency notification system from such fund. Such fund shall not lapse. If the expenditure of additional funds over budget estimates is necessary for the proper functioning of the enhanced 911 system or the statewide emergency notification system, the department of safety may request, with prior approval of the fiscal committee of the general court, the transfer of funds from the enhanced 911 system fund to the department of safety for such purposes. The moneys in the account shall not be used for any purpose other than the development and operation of enhanced 911 services and the statewide emergency notification system, in accordance with the terms of this chapter. Surcharge amounts shall be reviewed after the budget has been approved or modified, and if appropriate, new tariffs or rate schedules shall be filed with the public utilities commission reflecting the surcharge amount.I-a. Prepaid commercial mobile radio service. (a) In this paragraph: (1) "Consumer" means a natural person or any other person who purchases prepaid commercial mobile radio service in a retail transaction.(2) "Commissioner" means the commissioner of the department of safety.(3) "Division" means the division of emergency services and communications of the department of safety.(4) "Entity" means a natural person or any other person, including any firm, corporation, partnership, or business organization.(5) "Provider" means an entity that provides prepaid commercial mobile radio service pursuant to a license issued by the Federal Communications Commission.(6) "Retail transaction" means the purchase of prepaid commercial mobile radio service from a seller for any purpose other than resale.(7) "Seller" means an entity, including a provider, who sells prepaid commercial mobile radio service to a consumer.(b) There is hereby imposed a prepaid commercial mobile radio service E911 surcharge that shall be levied on each retail transaction sourced to New Hampshire. The amount of the surcharge levied for each retail transaction shall be the same as the surcharge imposed under RSA 106-H:9, I(a).(c) For purposes of subparagraph (b), a retail transaction is sourced to New Hampshire: (1) If the transaction occurs in person at a seller's location in New Hampshire; or(2) If subparagraph (1) does not apply, the prepaid commercial mobile radio service is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item; or(3) If subparagraphs (1) and (2) do not apply, the consumer gives a New Hampshire address during the consummation of the sale, including the address associated with the consumer's payment instrument if no other address is available, and the address is not given in bad faith; or(4) If subparagraphs (1)-(3) do not apply, the consumer's mobile telephone number is associated with a postal zip code, telephone area code, or location within New Hampshire.(d) The prepaid commercial mobile radio service E911 surcharge shall be collected by the seller from the consumer with respect to each retail transaction sourced to New Hampshire. The amount of the surcharge shall be either separately stated on an invoice, receipt, or other similar document that is provided by the seller to the consumer, or otherwise disclosed to the consumer.(e) The seller shall be liable to remit all charges required by this paragraph that are collected from consumers, including all such charges that the seller is deemed to collect where the amount of the surcharge has not been separately stated on an invoice, receipt, or other similar document provided by the seller to the consumer.(f) The prepaid commercial mobile radio service E911 surcharge shall not be subject to any other state or local tax.(g) If a minimal amount of prepaid commercial mobile radio service is sold with a prepaid mobile device for a single, non-itemized price, then the seller may elect not to apply the surcharge to such transaction. For purposes of this subparagraph, an amount of service denominated as 10 minutes or less, or 5 dollars or less, is minimal.(h) A seller may deduct and retain 3 percent of the prepaid commercial mobile radio service E911 charges that are collected by the seller from consumers.(i) A seller having less than 150 retail transactions in a calendar quarter and who has not collected the surcharge on such transactions shall not be required to remit the surcharge on those transactions, provided that the seller:(1) Submits a certification to the enhanced 911 services bureau, not later than the 15th day following such quarter, that the seller had less than 150 retail transactions in such quarter; and(2) Submits with such certification copies of invoices, receipts, or other similar documentation establishing the number of retail transactions in such quarter.(j) Whenever lawful, providers and sellers of prepaid commercial mobile radio service shall put forth reasonable good faith efforts to cooperate with and provide timely and reasonable assistance to the division, its E911 telecommunications supervisors and investigative or law enforcement officers of this state, or any town, city, or county in this state, in connection with locating the source of any emergency E911 call or lawful investigation or activity by such telecommunications supervisor or law enforcement officer. In such instances, providers and sellers of prepaid commercial mobile radio service shall not be liable for damages to any person resulting from or incurred in connection with the provision of such lawful assistance.(k) Beginning on January 1, 2016, prepaid commercial mobile radio service providers shall report annually to the division the total number of active prepaid commercial mobile radio service customers in New Hampshire. For purposes of such report, "active prepaid commercial mobile radio service customers" shall include all prepaid commercial mobile radio service customers with a New Hampshire telephone number on the date of the report, or if account balance information is not available, otherwise determined not to be active by comparable data. All information submitted to the division by a provider shall be considered proprietary and confidential and shall not be considered a public record under RSA 91-A. III.(a) Notwithstanding any other provision of law, and except as otherwise provided in RSA 82-A, the records and files of the department, related to this section, are confidential and privileged. Neither the department, nor any employee of the department, nor any other person charged with the custody of such records or files, nor any vendor or any of its employees to whom such information becomes available in the performance of any contractual services for the department shall disclose any information obtained from the department's records, files, or returns or from any examination, investigation, or hearing, nor may any such employee or person be required to produce any such information for the inspection of any person or for the use in any action or proceeding except as provided in this paragraph.(b) The following exceptions shall apply to this paragraph: (1) Delivery to the surcharge collector or its representative of a copy of any return or other papers filed by the surcharge collector.(2) Disclosure of department records, files, returns, or information in a New Hampshire state judicial or administrative proceeding pertaining to administration of the surcharge where the information is directly related to an issue in the proceeding regarding the surcharge under this section, or the surcharge collector whom the information concerns is a party to such proceeding, or the information concerns a transactional relationship between a person who is a party to the proceeding and the taxpayer.(3) Disclosure to the department of revenue administration of records, files, and information required by the department of revenue administration to administer the communications services tax pursuant to RSA 82-A and to assist the bureau in its administration of RSA 106-H:9.(4) Disclosure of department records, files, and information to the legislative budget assistant, when requested by the legislative budget assistant pursuant to RSA 14:31, IV.Amended by 2015 , 230: Secs.4, 5, 6, 7eff. 1/1/2016.Amended by 2015 , 230: 3, eff. 1/1/2016.Amended by 2012 , 270: 4, eff. 1/1/2013.Amended by 2012 , 270: 3, eff. 1/1/2013.Amended by 2012 , 247: 16, eff. 8/17/2012.1992, 165:1. 1997, 298:17. 2003, 319 : 122 . 2005, 251 : 5 . 2010, 271 : 2 . 2012, 247 : 16 , eff. Aug. 17, 2012; 270:3, 4, eff. Jan. 1, 2013. 2015, 230 : 3 -7, eff. Jan. 1, 2016.