This section does not apply to prepaid wireless telecommunications service. Each subscriber to switched local exchange access service or CMRS or other 9–1–1–accessible service shall pay a State 9–1–1 fee. Subject to paragraphs (2) through (5) of this subsection, the State 9–1–1 fee is 50 cents per month for each switched local exchange access service, CMRS, or other 9–1–1–accessible service provided, payable when the bill for the service is due. Except as provided in paragraphs (3) through (5) of this subsection, if a service provider provisions to the same individual or person the voice channel capacity to make more than one simultaneous outbound call from a 9–1–1–accessible service, each separate outbound call voice channel capacity, regardless of the technology, shall constitute a separate 9–1–1–accessible service for purposes of calculating the State 9–1–1 fee due under paragraph (1) of this subsection. CMRS provided to multiple devices that share a mobile telephone number shall be treated as a single 9–1–1–accessible service for purposes of calculating the State 9–1–1 fee due under paragraph (1) of this subsection. A broadband connection not used for telephone service may not constitute a separate voice channel capacity for purposes of calculating the State 9–1–1 fee due under paragraph (1) of this subsection. For a telephone service that provides, to multiple locations, shared simultaneous outbound voice channel capacity configured to provide local dial in different states, the voice channel capacity to which the State 9–1–1 fee due under paragraph (1) of this subsection applies is only the portion of the shared voice channel capacity in the State identified by the service supplier’s books and records. In determining the portion of shared capacity in the State, a service supplier may rely on, among other factors, a customer’s certification of the customer’s allocation of capacity in the State, which may be based on: each end user location; the total number of end users; and the number of end users at each end user location. The Public Service Commission shall direct each telephone company to add the State 9–1–1 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 9–1–1 Trust Fund with respect to the 9–1–1 fees; shall remit all money collected to the Comptroller on a monthly basis; shall keep records of 9–1–1 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 State 9–1–1 fees to be remitted to the Comptroller, an amount equal to 0.50% of the State 9–1–1 fees to cover the expenses of billing, collecting, remitting, and keeping records of the State 9–1–1 fees and county 9–1–1 fees. The Comptroller shall deposit the money remitted in the 9–1–1 Trust Fund. Each 9–1–1 service carrier shall add the State 9–1–1 fee to all current bills rendered for CMRS or other 9–1–1–accessible service in the State. Each 9–1–1 service carrier: shall act as a collection agent for the 9–1–1 Trust Fund with respect to the 9–1–1 fees; shall remit all money collected to the Comptroller on a monthly basis; shall keep records of 9–1–1 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 State 9–1–1 fees to be remitted to the Comptroller, an amount equal to 0.50% of the State 9–1–1 fees to cover the expenses of billing, collecting, remitting, and keeping records of the State 9–1–1 fees and county 9–1–1 fees. The Comptroller shall deposit the money remitted in the 9–1–1 Trust Fund. The Comptroller, in consultation with the Board, shall adopt procedures for auditing surcharge collection and remittance by telephone companies and CMRS providers of 9–1–1 fees collected under this section and under § 1–311 of this subtitle. The procedures adopted under paragraph (1) of this subsection shall be consistent with the audit and appeal procedures established for the sales and use tax under Titles 11 and 13 of the Tax – General Article. The Comptroller may issue an administrative subpoena to compel compliance with an audit conducted under this subsection. The Comptroller shall develop and distribute informational materials to telephone companies and CMRS providers regarding: proper collection and remittance of 9–1–1 fees; and the audit procedures adopted under paragraph (1) of this subsection. On request of a telephone company or CMRS provider, and except as otherwise required by law, the information that the telephone company or CMRS provider reports to the Comptroller shall be confidential, privileged, and proprietary and may not be disclosed to any person other than the telephone company or CMRS provider. The Comptroller is entitled to an amount equal to 0.5% of the 9–1–1 fees collected under this section to cover the expenses of conducting audits under this subsection. On or before December 1 each year, the Comptroller shall submit an annual report to the Board detailing the audits conducted during the immediately preceding year and the outcome of each audit. Between December 31, 2022, and January 1, 2025, in addition to the annual report required by paragraph (7) of this subsection, the Comptroller shall: submit to the Board quarterly updates detailing the audits conducted in the immediately preceding quarter; and immediately notify the Board of any deficiencies detected by an audit. Beginning January 1, 2025, on request of the Board, the Comptroller shall provide quarterly updates detailing the audits conducted since the last update was provided. The Comptroller may adopt regulations necessary to carry out the requirements of this subsection. Notwithstanding any other provision of this subtitle, the State 9–1–1 fee does not apply to an intermediate service line used exclusively to connect a CMRS or other 9–1–1–accessible service, other than a switched local access service, to another telephone system or switching device. A CMRS provider that pays or collects State 9–1–1 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.