Legal Opinion
Fulton County v. T-Mobile South, LLC
Court of Appeals of Georgia
Decided July 30, 2010No. A10A0913PublishedCited by 9 opinions
1Opinion of the Court
MlKELL, Judge.
In this case of first impression, we hold that a “9-1-1 charge” imposed by Fulton County (the “County”) on wireless telephone service providers pursuant to the Georgia Emergency Telephone Number 9-1-1 Service Act of 1977 1 (the “Act”) is a “tax.” Furthermore, because appellee T-Mobile South, LLC’s predecessor in interest, PowerTel Atlanta, Inc., erroneously paid $101,618.66 to the County in connection with its prepaid wireless customers from June 2003 through May 2005 (the “Refund Period”), we hold that T-Mobile may obtain a refund of that sum pursuant to OCGA § 48-5-380.…
2Cases cited26 opinions
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- Ladzinske v. AllenSupreme Court of Georgia · 2006
- Dunlap v. City of AtlantaSupreme Court of Georgia · 2000
- Consolidated Government of Columbus v. BarwickSupreme Court of Georgia · 2001
- Oxford v. ShumanCourt of Appeals of Georgia · 1962
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3Cited by9 opinions
- State of Georgia v. International Keystone Knights of the Ku Klux Klan, Inc.Supreme Court of Georgia · 2016
- BELLSOUTH TELECOMMUNICATIONS, LLC Et Al. v. COBB COUNTY Et Al.Court of Appeals of Georgia · 2017
- Bellsouth Telecomms., LLC v. Cobb Cnty.Supreme Court of Georgia · 2019
- BELLSOUTH TELECOMMUNICATIONS, LLC v. COBB COUNTYSupreme Court of Georgia · 2019
- Selke v. CarsonSupreme Court of Georgia · 2014
4 more not listed; retrieve them via the Exa API.