1. (a) Except as provided in subsections (b) and (d), and subject to section 48(e) of this chapter, the board shall assess a monthly statewide 911 fee on each standard user that is a customer having a place of primary use in Indiana at a rate that ensures full recovery of the amount needed for the board to make distributions to county treasurers consistent with this chapter and that provides for the proper development, operation, and maintenance of a statewide 911 system. The amount of the fee assessed under this subsection is one dollar ($1). The board may adjust the statewide 911 fee to ensure adequate revenue for the board to fulfill the board's duties and obligations under this chapter, subject to the following:

   1. (1) The following apply to an increase in the fee:

      1. (A) The board may increase the fee only one (1) time after April 30, 2023, and before July 1, 2026, in an amount not to exceed ten cents ($0.10).
      2. (B) The board may increase the fee only after review by the budget committee.
   2. (2) The fee may not be lowered more than one (1) time in a calendar year.
   3. (3) The fee may not be lowered by an amount that is more than ten cents ($0.10) without legislative approval.
2. (b) The fee assessed under this section does not apply to a prepaid user in a retail transaction under IC 36-8-16.6 .
3. (c) An additional fee relating to the provision of 911 service may not be levied by a state agency or local unit of government. A 911 service prepaid wireless charge (as defined in IC 36-8-16.6-0.5 ) is not considered an additional fee relating to the provision of wireless 911 service for purposes of this section.

4. (d) A user is exempt from the fee if the user is any of the following:

   1. (1) The federal government or an agency of the federal government.
   2. (2) The state or an agency or instrumentality of the state.
   3. (3) A political subdivision (as defined in IC 36-1-2-13 ) or an agency of a political subdivision.
   4. (4) A user that accesses communications service solely through a wireless data only service plan.

5. (e) This subsection applies to an eligible telecommunications carrier for purposes of receiving Lifeline reimbursement from the universal service fund through the administrator designated by the Federal Communications Commission. An eligible telecommunications carrier:

   1. (1) is not considered an agency of the federal government for purposes of the exemption set forth in subsection (d); and
   2. (2) with respect to communications service provided to end users by the eligible telecommunications carrier in its capacity as an eligible telecommunications carrier, is liable for the fee assessed under subsection (f).

6. (f) Beginning September 1, 2015, and on the first day of each month thereafter, an eligible telecommunications carrier described in subsection (e) shall pay to the board a fee equal to the product of the following factors:

   1. (1) The monthly statewide 911 fee established under subsection (a).

   2. (2) The number of unique end users for which the eligible telecommunications carrier received reimbursement from the universal service fund during the immediately preceding month.

      The eligible telecommunications carrier may bill and collect from each end user the fees calculated under this subsection with respect to the end user. The eligible telecommunications carrier shall determine the manner in which the eligible telecommunications carrier bills and collects the fees. Except as provided in section 33(d) of this chapter, an eligible telecommunications carrier may not bill and collect from an end user an amount greater than the fees paid by the eligible telecommunications carrier to the board with respect to the end user.

7. (g) If the board increases or decreases the statewide 911 fee under subsection (a), the board shall provide written notice to the department of state revenue not later than sixty (60) days before the date the increase or decrease takes effect that includes:

   1. (1) the effective date for the increase or decrease; and
   2. (2) the amount of the charge as increased or decreased by the board.

As added by P.L.132-2012, SEC.20. Amended by P.L.107-2014, SEC.7; P.L.157-2015, SEC.10; P.L.36-2016, SEC.8; P.L.85-2017, SEC.127; P.L.117-2020, SEC.4; P.L.131-2023, SEC.2; P.L.119-2024, SEC.22.