SECTION 1. Subsection (a) of Section 18H of Chapter 6A of the General Laws as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 25 to 27 the following sentence:- “For prepaid wireless service, the department shall promulgate regulations establishing an equitable and reasonable method for the remittance and collection of the surcharge or surcharge amounts for such service.”  and inserting in place thereof the following three sentences: “For prepaid wireless service, the seller of such service directly to an end user shall collect the surcharge from the end user at the point of sale on each retail sale within the Commonwealth, as defined in Section 1 of Chapter 64H, and remit it to the department of revenue. The department of revenue shall forward such funds to the state treasurer for deposit in the Enhanced 911 Fund, shall promulgate regulations within 120 days after the first day of the first full month following of the effective date of the act for the reporting and remittance of the amounts so collected, as well as enforcement of such obligations, and shall otherwise administer the surcharge pursuant to Chapter 62C. The seller may deduct from the surcharge remittance an administrative fee not to exceed five (5) percent of the monthly surcharge revenue for administration costs to cover the expenses of collecting and remitting the surcharge; provided, however, that a seller that is licensed by Federal Communications Commission to provide Commercial Mobile Radio Service is not permitted to retain any administrative fee.”

SECTION 2. Regulations promulgated under section 1 shall take effect on July 1, 2021.