About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

B-215735.2 1 (1987-04-20)

handle is hein.gao/gaobadmqx0001 and id is 1 raw text is: The Comptroller General of the United States W ashington, D.C. 20,548 Decision 9-1-1 Emergency Number Fee, Hillsborough Matterof- County, Florida B-215735.2 April 20, 1987 DIGEST 1. 9-1-1 Emergency Number Fee imposed by Hillsborough County, Florida is actually a tax, levied to support the municipal service of access to fire and police, etc. The fee has all the same characteristics as Maryland and Texas 9-1-1 fees previously disallowed in 64 Comp. Gen. 655 and B-215735, Sept. 26, 1986. The fact that the telephone company is buying 9-1-1 equipment and selling it to the County government is not sufficient to - distinguish this case on the grounds that 9-1-1 access is a service providea by the telephone company to its customers. 2. 9-1-1 Emergency Number Fee cannot be paid as a ser- vice charge because the reasonable value of the service to the United States has not been calculated. Addi- tionally, the computation of the fee as a flat rate per telephone line per month is itself an indication that the charge is not a user charge, but rather a tax. DECISION By letter dated August 4, 1986, an authorized Certifying Officer of the United States Department of Agriculture asked for an advance decision concerning the propriety of paying a 9-1-1 Emergency Number Fee included on invoices for telephone service in the County of Hills- borough, Florida. We have examined 9-1-1 statutes before, and issued several decisions holding that 9-1-1 fees are not payable by the Federal Government. Flor- ida's statute is no exception. 05b(O File: Date:

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most