In this section the following words have the meanings indicated. “9–8–8–accessible service” means telephone service or another communications service that connects an individual dialing the digits 9–8–8 to the 988 Suicide and Crisis Lifeline. “9–8–8 fee” means the fee imposed in accordance with this section. “9–8–8 service carrier” means a provider of CMRS or other 9–8–8–accessible service. “9–8–8 service carrier” does not include a telephone company. This section does not apply to prepaid wireless telecommunications service. Except as provided in paragraph (2) of this subsection, each subscriber to switched local exchange access service, CMRS, or other 9–8–8–accessible service shall pay a 9–8–8 fee. A subscriber who is enrolled in the Lifeline program may not be required to pay a 9–8–8 fee. Subject to paragraphs (2) through (4) of this subsection, the 9–8–8 fee is 25 cents per month payable when the bill for the switched local exchange access service, CMRS, or other 9–8–8–accessible service is due. Except as provided in paragraphs (3) and (4) of this subsection, if a person is able to make more than one simultaneous outbound call using a 9–8–8–accessible service, each separate outbound call voice channel capacity, regardless of the technology, shall be considered a separate 9–8–8–accessible service for the purpose of determining the 9–8–8 fee due under paragraph (1) of this subsection. CMRS provided to multiple devices that share the same telephone number shall be considered a single 9–8–8–accessible service for the purpose of determining the 9–8–8 fee due under paragraph (1) of this subsection. A broadband connection that is not used as a telephone service may not be considered a separate voice channel capacity for the purpose of determining the 9–8–8 fee due under paragraph (1) of this subsection. The Public Service Commission shall direct each telephone company to add the 9–8–8 fee to all current bills rendered for switched local exchange access service in the State. Each telephone company: Shall act as a collection agent for the Fund with respect to the 9–8–8 fees; and Shall remit all money collected to the Comptroller on a monthly basis. Each 9–8–8 service carrier shall add the 9–8–8 fee to all current bills rendered for CMRS or other 9–8–8–accessible service in the State. Each 9–8–8 service carrier: Shall act as a collection agent for the Fund with respect to the 9–8–8 fees; Shall remit all money collected to the Comptroller on a monthly basis; Shall keep records of 9–8–8 fees collected and remitted under this paragraph for at least 4 years after the fee is remitted; and Is entitled to credit, against the money from the 9–8–8 fee to be remitted to the Comptroller, an amount equal to 0.5% of the 9–8–8 fee to cover the expenses of billing, collecting, remitting, and keeping records of the 9–8–8 fees. The Comptroller shall adopt procedures for auditing fee collection and remittance by telephone companies and CMRS providers. A CMRS provider that pays or collects 9–8–8 fees under this section has the same immunity from liability for transmission failures as that approved by the Public Service Commission for local exchange telephone companies that are subject to regulation by the Commission under the Public Utilities Article. The Comptroller shall adopt regulations to carry out this section.