Cobb and Gwinnett Counties sued telecommunications companies under Georgia’s Emergency Telephone Number 9-1-1 Service Act, alleging that the companies failed to bill and remit all required charges used to fund emergency call centers. The trial court denied motions to dismiss, concluding that the charges were fees rather than taxes and that the counties could pursue direct claims. The Georgia Court of Appeals held that the Act did not expressly or impliedly create a direct action against the companies for failing to bill or collect charges, but that the counties’ remaining claims were sufficient to proceed past the pleading stage. It also held that the trial court could not decide on a motion to dismiss whether the charges were legally fees or taxes because that issue required discovery and evidence. The court reversed in part, affirmed in part, vacated in part, and remanded for further proceedings.