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A.  Notwithstanding the provisions of La. Rev. Stat. 33:9106, the St. Bernard Parish 911 Communications District may levy the emergency telephone service charge authorized by that Section on a uniform flat fee schedule of fixed rates not based on any tariff rate charged in the parish.

B.  If the governing authority converts to such a rate schedule for its service charge, such rates shall be equal to the applicable tariff-based rate at the time of conversion unless a higher rate is approved by the voters of the district.

C.  Such service charge shall not exceed one dollar per month for each residential line, two dollars and seven cents per month for each commercial line, and one dollar and twenty-six cents per month for each cellular or other wireless telecommunications service.

D.  If such service charges are levied on a flat fee schedule of fixed rates, rates shall be uniform for each of the following classes of service: residential, commercial, cellular, commercial mobile radio service (CMRS), or other wireless telecommunications service.

E.  For cellular or other non-fixed location wireless telecommunications service users, such service charge shall be assessed against each cellular or other wireless phone number for which the billing address is within the boundaries of the district.  Notwithstanding the foregoing, the application of such service charge to any mobile telecommunications service, as defined in La. Rev. Stat. 47:301(29)(p), shall apply only if the customer’s place of primary use is located within the boundaries of the political subdivision levying such CMRS emergency telephone service charge. For purposes of this Subsection, the provisions of La. Rev. Stat. 47:301(29)(p) shall apply in the same manner and to the same extent as such provisions apply to the taxes levied pursuant to La. Rev. Stat. 47:302(C) and 331(C) on a mobile telecommunications service.

Acts 2012, No. 341, §1.