Prepaid wireless 911 emergency surcharge

There is hereby imposed a prepaid wireless 911 emergency surcharge of two percent upon the gross receipts of each retail transaction for the purchase of prepaid wireless telecommunications service. The prepaid wireless surcharge shall be collected by the prepaid wireless service seller from the prepaid wireless service consumer during each retail transaction. For purposes of this section, the term, retail transaction, means when the purchase of a prepaid wireless telecommunications service is made in this state or has been determined to be a sale occurring in this state pursuant to §