B-215735: Jul 1, 1985

EACH DISTRICT IS GOVERNMENTAL ENTITY PERFORMING A MUNICIPAL SERVICE AND IS PERMITTED BY TEXAS LAW TO ASSESS SERVICE FEES TO RECOUP OPERATING COSTS. THE FEE ASSESSED BY THE DISTRICTS AMOUNTS TO A TAX FROM WHICH FEDERAL ENTITIES ARE CONSTITUTIONALLY IMMUNE. TELEPHONE COMPANY IS ONLY COLLECTION AGENT FOR DISTRICT AND IS NOT ITSELF THE SERVICE PROVIDER. LEGAL INCIDENCE OF THE TAX IS DIRECTLY ON TELEPH...

B-215735: Sep 26, 1986

BECAUSE THE FEE AMOUNTS TO A TAX FROM WHICH THE UNITED STATES IS CONSTITUTIONALLY IMMUNE. 64 COMP.GEN. 665 (1985). WHERE 9-1-1 SERVICE IS AUTHORIZED OR REQUIRED BY LAW TO BE OFFERED BY STATE OR LOCAL GOVERNMENTS AND A SERVICE FEE ASSESSED TO DEFRAY 9-1-1 COSTS. CHARACTERISTICS OF THE MARYLAND 9-1-1 SERVICE CHARGE THE PROVISIONS FOR A STATEWIDE 9-1-1 EMERGENCY TELEPHONE SYSTEM ARE CONTAINED IN MD....

B-215735: Sep 26, 1986

The Social Security Administration (SSA) requested a decision regarding whether it was liable to the State of Maryland and Maryland counties for an emergency telephone service fee imposed by state law. GAO held that the fee constituted a state tax from which SSA was constitutionally immune. Accordingly, SSA should deduct the fee from its telephone bills...

B-215735: Jul 1, 1985

The Texas 911 Emergency Number Act authorizes establishment of communication districts to process calls to public safety agencies from residents of each district in large metropolitan areas for emergency aid, accessed by dialing 911. Each district is a governmental entity performing a municipal service, and is permitted by Texas law to assess service fees to recoup operating costs. The fee assesse...

B-215735: Jul 1, 1985

An authorized certifying officer of the General Services Administration (GSA) requested a decision on the propriety of paying a 9-1-1 emergency number service fee. GAO noted that: (1) the 9-1-1 Emergency Number Act provides that every billed service user is liable for any fee imposed; (2) the local telephone company's responsibility clearly limits the utility's role to a collection agent; and (3)...