(A)   The emergency telephone fee shall be collected monthly by a local exchange telephone com-pany at the same time charges for exchange telephone services are collected in accordance with the regular billing practices of said company.  In the event any service user tenders a payment insufficient to satisfy all charges, tariffs, fees and taxes for exchange telephone service, the amount tendered shall be credited to the emergency telephone fee in the same manner as other taxes and fees.  The local exchange telephone company shall annually provide the govern-ing body of the city with a list of amounts uncollected along with the names and addresses of those service users which carry a balance that can be determined by the local exchange telephone company to be nonpayment of any fee imposed pursuant to the authority of this subchapter.
   (B)   All fees collected by a local exchange telephone company pursuant to this subchapter shall be remitted to the city, together with any accumulated interest, no later than 30 days, after the close of the month in which the fees were collected.  Such remittance shall be submitted with a return on a form acceptable to the city and the local exchange telephone company.
   (C)   The local exchange telephone company shall maintain a complete and accurate set of records on the amount of any fees collected.  Such records shall be maintained for a period of one year from the end of any fiscal year in which the fee was collected.  The city may, at its own expense, require an annual audit of such records.
   (D)   All fees collected by the local exchange telephone company and remitted to the City Council and any other money collected to fund the emergency telephone system shall be deposited in a special 911 account, and shall be used to fund the expenditures authorized by the 911 emergency number system.
(`83 Code, § 13-703)  (Ord. 88-2, passed 3-7-88; Am. Ord. 92-1, passed 1-6-92; Am. Ord. 96-27, passed 8-19-96)