Finds that: (1) The state and counties should be provided with an additional revenue source to fund enhanced 911 emergency communication systems throughout the state on a multicounty, countywide, or district-wide basis; and

(2) The most efficient and appropriate method of deriving additional revenue for this purpose is to charge a service fee on the use of switched access lines, radio access lines, and interconnected voice over internet protocol service lines.

Removes state and county enhanced 911 excise tax provisions.

Creates a state and county enhanced 911 service fee.

Creates the county enhanced 911 service fee account and provides that expenditures from the account may be used only for distribution to counties imposing the enhanced 911 service fee.