Section 291-15-003 - WIRELESS CARRIER REMITTANCE AND REPORTING003.01Scope: Each wireless carrier shall comply with all Commission rules and regulations regarding wireless 911 service. Each wireless carrier shall comply with this section regardless of whether the wireless carrier receives reimbursement from the Fund. Wireless carriers failing to comply with this section may be administratively fined by the Commission pursuant to section 75-156.003.02Remittances: Each wireless carrier, except with respect to prepaid wireless telecommunications service, shall remit monthly to the Commission amounts collected pursuant to sections 002.01 and 002.02 together with any forms required by the Commission no later than sixty days (60) from the last day of the month. The Commission shall remit the funds to the State Treasurer for credit to the Fund.003.03Quarterly Reports: Each wireless carrier, except a wireless carrier whose users have no 911 service, shall report to the Commission on a quarterly basis for each county in a manner prescribed by the Commission. 003.03A Each wireless carrier shall provide the following information : 003.03A1 The number of telephone number or functional equivalents served;003.03A2 The number of telephone numbers or functional equivalents from which it has collected surcharge revenue;003.03A3 The number of wireless towers by county; and003.03A4 The current implementation status of enhanced wireless 911 service in each county served by that wireless carrier.003.03B The Commission will make available forms to be used for the filing of quarterly reports.003.03C Quarterly reports shall be filed by the 15th of the month following the close of the quarter. Any wireless carrier failing to timely file its quarterly report may be subject to administrative fines.003.04Records: Wireless carriers shall maintain all records required by this section, records of the amounts collected pursuant to sections 002.01 and 002.02 and remittance records for a period of five (5) years after the date of remittance to the fund. 003.05Audits: The Commission may require an audit of any wireless carrier's books and records concerning the collection and remittance of any amounts collected pursuant to sections 002.01 and 002.02. 003.05A The costs of any audit required by the Commission shall, at the Commission's discretion, be paid by the audited wireless carrier.003.05B A wireless carrier shall not be required to pay for more than one remittance audit or more than one collection audit per year, unless the Commission orders subsequent audits for good cause.291 Neb. Admin. Code, ch. 15, § 003