OH SB255

Imposes a wireless 9-1-1 charge of 16 cents per line transaction on retail sales of prepaid wireless calling services in Ohio, effective through December 31, 2012.

Maintains existing 28-cent per month charge on postpaid wireless telephone numbers while exempting prepaid wireless numbers from this charge.

Requires sellers of prepaid wireless services to collect the charge at point of sale and remit it to the Department of Taxation, which transfers funds to the Ohio 9-1-1 Coordinator (minus a 2% administrative fee).

Allows sellers to retain a 3% collection fee and provides for Department of Taxation oversight, audits, and penalties for non-compliance similar to sales tax procedures.

Repeals section 4931.70 and creates new sections 4931.611, 4931.621, and 4931.622 to establish procedures for prepaid wireless charge collection, notification of rate changes, and tax treatment alignment.