National Weather Service-Georgia 911 Charge, B-301126, October 22, 2003
B-301126, Oct 22, 2003
DIGEST The federal government is constitutionally immune from paying the Georgia 911 charge because it is a vendee tax. We conclude that the Georgia emergency telephone 911 charge is a vendee tax that may not be assessed against the federal government under the U.S. Local governments are authorized to adopt resolutions imposing a monthly 911 "charge" on users of local telephone services situated in areas of the state that are served or would be served by the local government's emergency 911 system. /1/ Ga. The 911 charge is assessed on each "exchange access facility. " which is defined as the access from a particular telephone subscriber's premises to the telephone system of a service supplier.