(a) The board may impose a 9-1-1 emergency service fee on service users in the district.
(b) The fee may be imposed only on the base rate charge or the charge’s equivalent, excluding charges for coin-operated telephone equipment. The fee may not be imposed on:
(1) more than 100 local exchange access lines or the lines’ equivalent for a single business entity at a single location, unless the lines are used by residents of the location; or
(2) any line that the Commission on State Emergency Communications has excluded from the definition of a local exchange access line or equivalent local exchange access line under § 771.063.

(c) If a business service user provides residential facilities, each line that terminates at a residential unit and is a communication link equivalent to a residential local exchange access line shall be charged the 9-1-1 emergency service fee. The fee must have uniform application throughout the district and be imposed in each participating county or municipality in the district.
(d) The amount of the fee may not exceed 50 cents per month for each line.
(e) The board shall set the amount of the fee each year as part of the annual budget. The board shall notify each service supplier of a change in the amount of the fee not later than the 91st day before the date the change takes effect.
(f) In imposing the fee, the board shall attempt to match the district’s revenues to the district’s operating expenditures, including the current and planned expenditures for the purchase, installation, and maintenance of 9-1-1 emergency services in accordance with the district’s approved annual budget and operating policies.