Section 16-9-105 - Agreements or contract for 911 emergency reporting systems; use of funds collected(a) Any governing body imposing the tax authorized by this act may enter into an agreement directly with any service supplier to the 911 system or may contract and cooperate with any public agency or any other state for the administration of a 911 system in accordance with law.(b) Funds collected from the 911 emergency tax imposed pursuant to this act shall be spent solely to pay for public safety answering point and service suppliers' equipment and service costs, installation costs, maintenance costs, monthly recurring charges and other costs directly related to the continued operation of a 911 system including enhanced wireless 911 service and next generation 911 emergency communications systems. Funds may also be expended for personnel expenses necessarily incurred by a public safety answering point. "Personnel expenses necessarily incurred" means expenses incurred for persons employed to: (i) Take emergency telephone calls and dispatch them appropriately;(ii) Maintain the computer database of the public safety answering point; or(iii) Integrate legacy communications infrastructure for 911 systems into interoperable next generation 911 emergency communications systems.(c) Funds collected from the charge pursuant to this act shall be credited to a cash account separate from the general fund of the public agency, for payments for public safety answering points and service supplier costs pursuant to subsection (b) of this section. Any monies remaining in the cash account at the end of any fiscal year shall remain in the account for payments during any succeeding year. If any 911 system is discontinued, monies remaining in the account shall, after all payments to the service supplier pursuant to subsection (b) of this section, be transferred to the general fund of the public agency or proportionately to the general fund of each participating public agency.Amended by Laws 2022 , ch. 94, § 1, eff. 3/16/2022.Amended by Laws 2015 , ch. 90, § 2, eff. 3/2/2015.