Chapter 796 - USER FEES

Sec. 793.108. - Auditing and special rules regarding local communications services tax. Chapter 799 - LOCAL OPTION GAS TAX Chapter 796 - USER FEES[1]

Footnotes: --- (1) ---

State Law reference— 911 fee, F.S. § 365.171.

PART 1. - VESSEL FEE

Sec. 796.101. - Definition.

For the purposes of this Chapter, ship means a vessel longer than 100 feet in length which is primarily used for the transportation of goods or passengers and which is generally fitted to navigate on the high seas, but does not include those vessels that are anchored for repairs or being repaired at a shipyard.

(Ord. 82-419-162, § 1; Ord. 83-591-400, § 1)

Editor's note— A petition to review the user fee imposed by this Chapter was filed before the Federal Maritime Commission on October 13, 1983, Case No. 83-50.

Note— Former § 310.112.

Sec. 796.102. - Applicability.

This Chapter shall apply to the navigable portions of the St. Johns River and its tributaries which are within the territorial limits of the City.

(Ord. 82-419-162, § 1; Ord. 83-591-400, § 1)

Note— Former § 310.112.

Sec. 796.103. - User fee imposed.

For every ship which is anchored in storage on the St. Johns River for a period exceeding 48 hours, there shall be imposed a user fee on the ship which shall be found in www.coj.net/fees. This fee shall not be imposed on any ship which is a common carrier engaged in the normal course of business of receiving or delivering commercial cargoes at terminal facilities of the Port of Jacksonville.

(Ord. 82-419-162, § 1; Ord. 83-591-400, § 1; Ord. 84-994-503, § 1; Ord. 2017-665-E, § 40)

Note— Former § 310.112.

Sec. 796.104. - Method of collection.

The Public Parking Officer shall be empowered and authorized to collect the user fee from the owner or operator of each ship upon which it is imposed. Collection shall be done on a weekly basis, in a manner which is approved by the Public Parking Officer.

(Ord. 82-419-162, § 1; Ord. 83-591-400, § 1)

Note— Former § 310.112.

Sec. 796.105. - Penalty.

A ship affected by this Chapter which does not pay the user fee at the time and in the manner prescribed by this Chapter and approved by the Public Parking Officer shall be assessed an administrative fee not to exceed $500 for each day of noncompliance.

(Ord. 82-419-162, § 1; Ord. 83-591-400, § 1)

Note— Former § 310.112.

PART 2. - 911 EMERGENCY TELEPHONE SYSTEM FEE

Sec. 796.201. - Intent.

It is the intent of the City to impose the emergency telephone system fee throughout Duval County provided for herein pursuant to the enabling authority contained in F.S. § 365.171(13), for the purposes stated therein.

(Ord. 85-887-484, § 1)

Sec. 796.202. - Applicability.

This Part shall apply throughout the territorial limits of Duval County, Florida, and shall be imposed upon all local telephone exchange subscribers located therein. Accordingly, the City is exercising its power as a County pursuant to Section 301, of the Charter of the City of Jacksonville.

(Ord. 85-887-484, § 1; Ord. 2000-1186-E, § 1)

Sec. 796.203. - Definitions.

As used in this Part, the following definitions shall apply:

(a)

911 emergency telephone system fee:

(1)

911 emergency telephone system wireline fee shall mean the fee authorized to be imposed by County governments pursuant to F.S. § 365.171(13). This fee is collected by each County.

(2)

911 emergency telephone system wireless fee shall mean the fee imposed by the State pursuant to F.S. § 365.172. Funds are collected on a statewide basis and distributed monthly to each individual county, pursuant to F.S. § 365.173(2).

(b)

Telephone company shall mean either an alternative local exchange telecommunication company (ALEC) or a local exchange telecommunications company (LEC), as those terms are defined in F.S. § 364.02 (1) and (6), respectively, and which is certified to provide exchange service within Florida, and providing exchange service within Duval County, Florida, and providing 911 emergency telephone access within Duval County.

(c)

911 emergency telephone system wireline account shall mean the account that is to be used exclusively for receipt and expenditure of 911 wireline fee revenues collected pursuant to F.S. § 365.171(13)(a)3.

(d)

Department shall mean the Department of Management Services of the State of Florida.

(e)

Public Safety Answering Point (PSAP) means the public safety agency that receives incoming 911 calls and dispatches appropriate emergency response units to respond to such calls.

(f)

Automatic location identification (ALI) means the capability of the Enhanced 911 service that enables the automatic display of information that defines the approximate geographic location of the telephone used to place a 911 call.

(g)

Automatic number identification (ANI) means the capability of the Enhanced 911 service which enables the automatic display of the 10-digit service number used to place a 911 call.

(h)

Enhanced 911 or "E911" is the designation for an emergency system or service that provides a caller with 911 access, directs 911 calls to appropriate public safety answering points by selective routing based on the geographical location from which the call originated, and provides for automatic number identification and automatic location-identification features. Enhanced 911 systems may also include the features of alternate routing and default routing.

(i)

Board means the Board of Directors of Florida's Wireless 911 Board, as established in F.S. § 365.172(5).

(j)

Wireless Fund means the Wireless 911 Emergency Telephone System Fund established in F.S. § 365.173 and maintained by the Board through the Department of Management Services for the purpose of recovering the costs associated with providing 911 service or wireless 911 service, including the costs of implementation.

(k)

Wireless 911 system or wireless 911 service means an emergency telephone system or service that provides a subscriber with the ability to reach a PSAP by dialing the digits "911" on a wireless phone unit. A wireless 911 system is complementary to a wireline 911 system.

(l)

Provider means a person or entity that provides wireless telephone service and is subject to the requirements of the FCC order (as specified in F.S. §§ 364.02, 365.171, 365.172, 365.173 and 365.174.

(m)

Administrative fee means the one percent of 911 user fee monies collected, which may be retained by the telephone company, as authorized by F.S. § 365.171(13)(c).

(Ord. 85-887-484, § 1; Ord. 2000-1186-E, § 1)

Sec. 796.204. - Imposition and collection of fee.

(a)

Recurring fee. The telephone company shall bill the 911 emergency telephone system wireline fee to the local exchange subscribers within the County served by the 911 emergency telephone service, on an individual exchange line basis, at the rate set forth in subsection (c) up to the $0.50 per month per line as permitted by F.S. § 365.171(13)(a)(1) (up to a maximum of 25 lines per account bill rendered). This recurring fee shall be subject to the reviews, approvals, notices, accountings, computations and adjustments as required by and set forth in F.S. § 365.171(13).

(b)

Recurring fee monthly rate/period of collection. On or after October 1, 1993, the recurring fee shall be $0.44.

(c)

Fee adjustments. Fees may be increased within the allowable limits of F.S. § 365.171(13)(a)(1), for purposes set forth. All current "911" fees shall be reported to the Department within 30 days of the start of the County's fiscal period (October 1). Any fee adjustment shall be reported to the Department and a 90-day written notice, of such fee adjustment, shall be given to the telephone company.

(d)

Collection of fees. It shall be the duty of the telephone company acting as the fee collecting agency for the City, to collect from the local exchange subscribers for the use of the City, the 911 wireline user fee specified; and, to pay over on or before the twentieth day of each calendar month said fee, less the administrative fee to the County's designated collection point. In the event the twentieth day falls on a Saturday, Sunday or holiday, the time shall be extended additionally to the next business day following the Saturday, Sunday or holiday. The date of receipt of such fees by the City will be the date postmarked by the United States Postal Service, the day received by the County's designated collection point, or if by electronic transfer, the date received by the bank so designated to receive electronic transfers as indicated on the bank statement.

(e)

Nonpayment by telephone subscribers. The City reserves the right to directly bill the telephone subscriber for 12 months 911 emergency telephone system fee whenever that fee is not paid directly to the telephone company. If the fee remains unpaid for 30 days from the invoice date it will be considered delinquent and the City, through the Office of General Counsel, may file suit to collect delinquent fees. The subscriber shall reimburse the City it for the actual out of-pocket costs of the City, together with reasonable attorney and/or collection agency fees associated with collecting any sums of money that the subscriber is requested to remit to the City pursuant to this Chapter.

(Ord. 85-887-484, § 1; Ord. 86-1221-669, § 1; Ord. 88-701-336, § 1; Ord. 89-761-352, § 1; Ord. 90-548-254, § 1; Ord. 91-621-315, § 1; Ord. 92-1082-915, § 1; Ord. 93-1217-773, § 1; Ord. 2000-1186-E, § 1)

Sec. 796.205. - Sub-funds.

(a)

911 wireline user fee: There shall be set up a Sub-Fund titled 911 Wireline User Fee governed by F.S. § 365.171(13)(a)6. This Sub-Fund will be used to account for the 911 emergency telephone system wireline account (defined in subsection 796.203(c)).

(b)

911 wireline capital equipment purchase and replacement: There shall be set up a Sub-Fund titled 911 Wireline Capital Equipment Purchase and Replacement governed by F.S. § 365.171(13)(a)3. Receipts in this Sub-Fund will come from the 911 emergency telephone system wireline account (defined in subsection 796.203(c)).

(c)

911 wireless user fee: There shall be set up a Sub-Fund titled 911 Wireless User Fee governed by F.S. § 365.173(2)(a)1. This Sub-Fund will be used to account for funds received from the wireless emergency telephone system fund (defined in subsection 796.203(i)).

(d)

911 wireless capital equipment wireless purchase and replacement: There shall be set up a Sub-Fund titled 911 Wireless Capital Equipment Wireless Purchase and Replacement governed by F.S. § 365.173(2). Receipts in this Sub-Fund will come from the 911 wireless emergency telephone system fund (defined in subsection 796.203(i)).

(e)

Audit of 911 Sub-Funds: The City shall annually have a financial audit of all funds, including any interest accrued thereupon, placed in the 911 accounts (both wireline and wireless. The audit, which will be performed by the Council Auditors or such audit firm designated by the Council, in accordance with F.S. § 11.45, shall determine that the funds have been used solely for 911 costs described in F.S. §§ 365.171(13)(a)6 and 365.173(2)(a) and (b), as incorporated into the annual City budget. The audit shall also determine that the carryovers are in compliance with the provisions of F.S. §§ 365.171(13)3 and 365.713(2)(a). A report of the audit shall be forwarded to the department within 60 days of its completion.

(Ord. 2000-1186-E, § 1)

Editor's note— Ord. 2000-1186-E, § 1, effective January 23, 2001, amended the Code by renumbering former § 796.205 as a new § 796.206, and adding a new § 796.205.

Sec. 796.206. - Application of wireline fee.

(a)

The 911 emergency telephone system wireline fee imposed and collected pursuant to this part shall be remitted to the City's designated collection point by the telephone company, less the administrative fee, and deposited into the 911 emergency telephone system account established in Section 111.320, and shall be appropriated by the City Council to be expended as set forth in F.S. § 365.171(13), for charges associated with the implementation, operation and maintenance of the 911 emergency telephone system within Duval County. Upon prior approval of the 911 Coordinator, any expenditures made by a designated City department, or agency, may, to the extent allowable under the provisions of F.S. § 365.171(13), be reimbursed for direct administrative costs.

(b)

In the wireline account, only ten percent of the 911 fee billed for the prior year may be carried over from year to year. At the end of each fiscal year, anything above the ten percent not to exceed revenue over expenses is hereby appropriated to the Equipment Replacement Reserve Fund-Wireline to be used for capital improvements for 911 equipment and service features. All appropriations from the equipment replacement reserve must be approved by City Council prior to expenditure of funds.

(Ord. 85-887-484, § 1; Ord. 87-778-382, § 1; Ord. 88-701-336, § 2; Ord. 88-71095-549, § 3; Ord. 2000-1186-E, § 1; Ord. 2006-422-E, § 124)

Editor's note— See note, § 796.205. Former § 796.206 pertained to the administrative fee, and derived from Ord. 85-887-484, § 1; and Ord. 87-778-382, § 2.

Sec. 796.207. - Audit.

The City department so designated may audit telephone companies to ensure that the 911 wireline fee is collected and remitted in a proper and timely manner. Whenever practicable, the audit should be performed in conjunction with other related audits. The telephone company shall make available to the City, or its authorized representative or agent, during normal business hours and upon written notice, the books, records, and accounts and other documentation of the telephone company that, as reasonably determined by the City, are necessary to audit and determine the accuracy of the 911 wireline telephone fee collections. The Duval County 911 Coordinator may request the audit of a telephone company.

(Ord. 2000-1186-E, § 1)

Sec. 796.208. - Penalty and interest.

(a)

Penalty;

(1)

It shall be unlawful and a Class A offense for a telephone subscriber to willfully fail, refuse or neglect to pay the fee hereby imposed and levied.

(2)

It shall be unlawful and a Class D offense for a telephone company, or an officer, agent or employee of a telephone company, to knowingly and willfully make a false report, fail to make a report or fail to pay the tax, or violate any other provision hereof.

(b)

Interest; Any 911 wireline telephone fee which remains unpaid after the dates specified herein shall be delinquent and shall thereafter accrue interest at the rate of 18 percent per annum compounded monthly (or whatever lesser rate as required by law) until paid to the City and the telephone company shall reimburse the City for the actual out of-pocket costs of the City, together with reasonable attorney and/or collection agency fees associated with collecting any sums of money that the telephone company is requested to remit to the City pursuant to this Chapter.

(c)

Recovery; The General Counsel or designee shall cause to be brought all suits and actions and to take all proceedings in the name of the City as may be necessary for recovery of the fee, and interest upon request of the Director of Finance and Administration, provided that the telephone company shall not be liable for the payment of the fee upon uncollected charges.

(Ord. 2000-1186-E, § 1; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 796.209. - Countywide authority.

(a)

The 911 Coordinator is the administrator and manager of the Countywide 911 System. The 911 Coordinator shall work for the benefit of all PSAP's in Duval County. The 911 Coordinator position shall be a full-time position dedicated solely to the provision of 911 services as defined in F.S. § 365.171. The 911 Coordinator shall report through the Office of the Sheriff. The Office of the Sheriff shall manage the 911 budget and spend 911 funds in accordance with the provisions of F.S. §§ 365.171(13) and 365.172(8).

(b)

Advisory committees may be created as needed for the 911 emergency system. The 911 Coordinator shall be a member of any committees which affect the 911 system network or operation. Such committees may include, but are not limited to:

(1)

911 operations advisory committee: which shall include representatives from every 911 PSAP, Office of Sheriff (Chairperson), Fire and Rescue Department, Jacksonville Beach Police Department, Atlantic Beach Police Department and Neptune Beach Police Department, and may include any other entities with Duval County, such as University of North Florida Police Department, Naval Stations, Baldwin Police Department, Emergency Management or other agencies as appropriate, and the 911 Coordinator. The Operations Committee shall concern itself with actual PSAP and 911 system operations, compliance with the Americans With Disabilities Act and federal mandates, procedures and training for actual handling of 911 calls.

(2)

911 Technical Advisory Committee which may include representatives from Sheriff's Department (Chairperson), Fire and Rescue Department, and Finance and Administration Department, Communications Division, as well as representatives from other agencies as appropriate. The Technical Advisory Committee shall consider the operation of the overall 911 system and changes or upgrades for the 911 network to improve call handling, including the integration of GIS with telephone network and solutions for the handling of wireless 911 calls.

(Ord. 2000-1186-E, § 1; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 796.210. - Wireless 911 Fund.

(a)

Intent. It is the intent of the City to upgrade and improve the 911 emergency telephone system to provide wireless telephone users with rapid direct access to public safety agencies by dialing the telephone number "911."

(b)

Fees. Each provider shall collect a monthly fee imposed on each service subscriber in accordance with F.S. § 365.172(8), which is to be remitted to the Board. A portion of the funds collected by the Board will be allocated and returned to Duval County per F.S. § 365.173(2). Such 911 emergency telephone system wireless fees shall be deposited into a separate revenue account and shall be appropriated by the City Council for specific expenditures as defined in F.S. § 365.172.

(c)

Provision of services. Pursuant to the Federal Communications Commission ("FCC") Order 94-102, F.S. §§ 365.272(10)(a) and 365.272(10)(b), and subsequent rulings, wireless telephone service providers are required to provide 911 access to all subscribers.

(d)

Utilization of "Wireless" 911 funds. Revenues derived from the wireless user fee are subject to the same uses and restrictions as the wireline revenues. Wireless funds must be deposited in a separate account to be used in accordance to the provisions of F.S. § 365.173. These funds are subject to different carry forward restrictions than the wireline funds; and may be utilized for operating expenses, or may be accumulated for 911 system upgrades or capital outlay expenses necessary for handling of wireless calls, as per F.S. § 365.172.

(e)

In the wireless account only 30 percent of the total funds disbursed to the City may be carried over for three successive years. At the end of each fiscal year, anything above 30 percent not to exceed revenue over expenses is hereby appropriated to the Equipment Replacement Reserve Fund - Wireless to be used for capital outlay, capital improvements or equipment replacement. All appropriations from the equipment replacement reserve must be approved by City Council prior to expenditure of funds.

(Ord. 2000-1186-E, § 1)

Sec. 796.211. - False "911" calls.

Whoever accesses the number "911" for the purpose of making a false alarm or complaint or reporting false information which could result in the emergency response of any public safety agency is guilty of a Class D offense.

(Ord. 2000-1186-E, § 1)

Sec. 796.212. - Limited contracting authority.

The sheriff or designee is hereby authorized to execute, for and on behalf of the City, any agreements concerning 911 service, with telephone companies and providers that do not obligate the City financially; provided however, such agreements must be reviewed and form approved by the Office of General Counsel and attested to by the Corporation Secretary.

(Ord. 2000-1186-E, § 1)

Sec. 793.108. - Auditing and special rules regarding local communications services tax. Chapter 799 - LOCAL OPTION GAS TAX