MS HB1190

Amends Section 19-5-333 to require the CMRS Board to make annual audit reports available for inspection by Emergency Communications District (ECD) boards and the Mississippi State Department of Audit, in addition to the Public Utilities Committees.

Amends Section 19-5-333 to require the CMRS Board to make audits of CMRS providers available for inspection by each ECD board.

Amends Section 19-5-343 to make sellers of prepaid wireless communications service liable for collecting and remitting prepaid wireless E911 charges from consumers at a rate of one dollar ($1.00) per retail transaction.

Establishes that sellers may retain a two percent (2%) administrative deduction of collected prepaid wireless E911 charges and must remit charges to the Department of Revenue using the same procedures as sales and use taxes.

Takes effect July 1, 2019.