Full opinion text
MEMORANDUM CURTIS L. COLLIER, UNITED STATES DISTRICT JUDGE For many years, the Tennessee 911 emergency telephone call system has served and continues to serve a very worthwhile public purpose. That system relies upon the collection of mandatory fees from subscribers to telephone land lines. However, as communication technology has advanced, the-telecommunications industiy has become much more sophisticated, and communications technology inconceivable in the noMóo-distant past is in common .use today. A result of this tremendous advance in technology - is that more and more people rely upon telecommunications by methods other than land lines. This has resulted in a decrease in the number of telephone subscribers supporting the 911 system and a decrease in the revenue on which these systems must operate. And with the advance in communication technology and its ever-increasing technological complexity, it is much more difficult- for the non-technician to understand how that technology functions and how telecommunication companies use that technology. As- is true in many industries, the new technological environment' has its own technical vocabulary. The case before the Court presents the question of whether one such company; Defendant BellSouth Telecommunications, LLC, d/b/a AT&T Tennessee (“BellSouth” or “Defendant”), has properly billed its subscribers for 911 services as required by Tennessee law and has properly remitted those collections to the Plaintiff Emergency Communications Districts (the “Districts” or “Plaintiffs”) to which they were due. The parties are sharply divided on the factual issues and the law. They have engaged in lengthy litigation at considerable costs. Because of the advanced technology, the technical detail, and the technical language involved, the facts of . this case are somewhat difficult to master. Ultimately, however, the resolution ■ of this case does not depend on technological questions but rather on general principles of law that are familiar and well known.. Thus, while the case law on the specific questions presented is sparse, these general, familiar principles guide the determination of this case. Applying these principles and the sparse case law available, the Court will GRANT Defendant BellSouth’s motion for partial summary judgment (Court File No. 152) and motion for summary judgment (Court File No. 256) and will DENY the Districts’ second motion for partial summary judgment (Court File No. 248). TABLE OF CONTENTS 1. INTRODUCTION .. .675 II. DECLARATORY AND INJUNCTIVE RELIEF .. .677 III. STANDARD OF REVIEW .. .678 IV. ANALYSIS . ..678 A. STATUTE OF LIMITATIONS ...679 B. BELLSOUTH’S RESPONSIBILITY FOR NON-RESELLER CLECS’ 911 CHARGES :..680 1. The Parties’ Arguments ... 681 2. Statutory Construction ... 683 3. The Court’s Reading ... 683 4. Other Arguments Raised by the Parties ... 686' C. FIDUCIARY DUTY CLAIMS ...686 1. Per Se Fiduciary Duty ... 687 2. Confidential Relationship ... 689 D. FRAUD-BASED CLAIMS .. .692 1. Background .. .692. 2. Tennessee False Claims Act ... 694' 3. Fraudulent Misrepresentation,... 701 4. Fraudulent Concealment ... 701 5. Negligent Misrepresentation ..'. 703 V.CONCLUSION ...704. I. INTRODUCTION This lawsuit arises at the confluence of two regulatory systems: the Tennessee system designed to ensure the continued existence of 911 as the universal emergency number and the ..federal system designed -to facilitate the deregulation of .the telecommunications industry. ,, . Before the federal Telecommunications Act of 1996, the telecommunications industry was dominated by'-monopolists, so-called Incumbent Local'Exchange Carriers (“ILECs”), like BellSouth. To facilitate entry by new competitors, the Telecommunications Act forced these ILECs, who had made huge investments in infrastructure, to allow competitors access to this infrastructure. These competitors are called Competitive Local Exchange Carriers (“CLECs”). In 1984 Tennessee passed the Emergency Communications District Law (the “911 Law”), Tenn. Code Ann. §§ 7-86-101, et seq., to formally establish 911 as the primary emergency telephone number for all Tennessee residents. The 911 Law created Emergency Communications Districts (“ECDs”), municipal corporations which run the 911 call centers in each county and route calls to the proper emergency service. To support these functions, the 911 Law allows the ECDs to levy a charge (the “911 charge”) on telephone lines. Telephone “service suppliers” such as Bell-South are required to bill and collect these 911 charges from their “service users.” Id. Service suppliers must then report and remit the 911 charges at least every two months to the ECDs. Id. To ensure that the 911 system remained viable in the new landscape created by the Telecommunications Act, the Tennessee Regulatory Authority issued a rule in 1998 (the “TRA Rule”) allocating responsibility for the collection and remission of 911 charges between the ILECs and the various types of CLECs. The Districts brought the instant action to recover 911 charges they believe Bell-South should have assessed and remitted. They seek recovery on several theories, which can be grouped into three main categories. The Districts first sought to recover directly under the 911 Law. This theory was rejected by the Court at the motion to dismiss stage because the 911 Law does not provide a direct cause of action against service suppliers like BellSouth (Court File Nos. 38 & 39. Next, the Districts seek to recover for BellSouth’s alleged failure to collect and remit certain 911 charges under several tort theories: breach of fiduciary duty, violation of the Tennessee False Claims Act (“TFCA”), fraudulent misrepresentation, fraudulent concealment, and negligent misrepresentation. Relatedly, the Districts seek declaratory and injunctive relief confirming the Districts’ reading of the 911 Law. Finally, the Districts assert that BellSouth is liable for the failure of certain CLECs to collect and remit 911 charges associated with those CLECs’ customers. The Districts read the law as imposing responsibility for collecting 911 charges on any line provided by BellSouth. And because these CLECs either lease or interconnect with BellSouth’s network to provide service, the Districts reason that BellSouth is obligated to collect and remit 911 charges on those lines, in addition to the lines it provides to its own end-user customers. The Court will first address the propriety of declaratory and injunctive relief. The Court will then proceed to the question of statutory interpretation: whether BellSouth may be held liable for these CLECs’ failure to collect and remit 911 charges. Finally, the Court will assess whether the Districts have met their burden of production as to each of the substantive tort theories asserted by the Districts. II. DECLARATORY AND INJUNCTIVE RELIEF BellSouth argues it would be improper for the Court to enter a declaratory judgment (either on summary judgment or after trial) addressing the issues set forth by the Districts .given that the Tennessee legislature recently passed a law updating the 911 Law and putting to rest the disputed issues. See 911 Funding Modernization and IP Transition Act of 2014, 2014 Tenn. Pub. Acts 795. In evaluating requests for declaratory relief under 28 U.S.C. § 2201, courts should consider: . (1) whether the judgment would settle the controversy; (2) whether the declaratory judgment action would serve .a useful purpose in clarifying the legal relations at issue; (3) whether the declaratory remedy is being used merely for the purpose of “procedural fencing” or “to provide an arena for a race for res judicata”; (4) whether the use of a declaratory action would increase the friction between our federal and state courts and improperly encroach on state jurisdiction; and (5) whether there is an alternative remedy that is better or more effective. Bituminous Cas. Corp. v. J & L Lumber Co., Inc., 373 F.3d 807, 813 (6th Cir.2004) (citations omitted). Here, the second prong — whether the relief would serve a “useful purpose” — is dispositive. ‘-‘The .‘useful purpose’ served by a declaratory judgment is the clarification of legal duties for the future, rather than the past harm a coercive tort action is aimed at redressing.” AmSouth Bank v. Dale, 386 F.3d 763, 786 (6th Cir.2004). “When a law has been amended or repealed, actions .seeking declaratory or injunctive relief for earlier versions are generally moot.” Teague v. Cooper, 720 F.3d 973, 976 (8th Cir.2013) (quoting Phelps-Roper v. City of Manchester, 697 F.3d 678, 687 (8th Cir.2012) (en banc)) accord Brandywine, Inc. v. City of Richmond, 359 F.3d 830, 836 (6th Cir.2004) (holding that a declaratory judgment action regarding the legality of a zoning regulation was rendered moot by the passage of a new zoning ordinance). Declaratory relief is also .improper where the issues will be adjudicated in connection with a pending claim for damages. See AmSouth Bank, 386 F.3d at 787 (“Where a pending coercive action, filed by the natural plaintiff, would encompass all the issues in the declaratory judgment action, the policy reasons underlying the creation of the extraordinary remedy of declaratory judgment are not present, and the use of that remedy is unjustified.”). Applying the principles above, the passage of the 911 Modernization Act means there is no longer a “live controversy,” and thus the “useful purpose” prong is not met. See Bituminous Cas. Corp., 373 F.3d at 813. Furthermore, many of these issues will be resolved in connection with the affirmative' claims for damages. Declaratory relief is thus not proper. And, of course, it would not be appropriate for the Court to issue an injunction requiring BellSouth to comply with a statute that is no longer in effect. Accordingly, the ■ Court will DENY summary judgment to the Districts on their requests for declaratory and in-junctive relief and GRANT summary judgment to BellSouth to the extent it argues that the issue is moot.’ III. STANDARD OF REVIEW Summary judgment is proper when “the movant shows that there.is no genuine dispute as to any material fact and the movant is entitled to judgment as a matter of law.” Fed. R. Civ. P. 56(a) The moving party bears the burden of demonstrating no genuine issue of material fact exists. Celotex Corp. v. Catrett, 477 U.S. 317, 323, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986); Leary v. Daeschner, 349 F.3d 888, 897 (6th Cir.2003). The Court views the evidence, including all reasonable inferences, in the light most favorable to the non-movant. Matsushita Elec. Indus. Co., Ltd. v. Zenith Radio Corp., 475 U.S. 574, 587-88, 106 S.Ct. 1348, 89 L.Ed.2d 538 (1986); Nat’l Satellite Sports, Inc. v. Eliadis, Inc., 253 F.3d 900, 907 (6th Cir.2001). However, the non-movant is not entitled to a trial based merely on its allegations; it must submit significant probative evidence to support its claims. See Celotex, 477 U.S. at 324, 106 S.Ct. 2548; McLean v. Ontario, Ltd., 224 F.3d 797, 800 (6th Cir.2000). Should the non-movant fail to provide evidences.,to support an essential element of its case, the movant can meet its burden of demonstrating no genuine issue of material fact exists by pointing out such failure to the court. Street v. J.C. Bradford & Co., 886 F.2d 1472, 1479 (6th Cir.1989). At summary judgment, the Court’s role is limited to determining whether the case contains sufficient evidence from which a jury could reasonably find for the non-movant. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 248-49, 106 S.Ct. 2505, 91 L.Ed.2d. 202 (1986). If the Court concludes a fair-minded jury could not return a verdict in favor of the non-movant based on the record, the Court should enter summary judgment. Id. at 251-52, 106 S.Ct. 2505; Lansing Dairy, Inc. v. Espy, 39 F.3d 1339, 1347 (6th Cir.1994). IV. ANALYSIS The Districts’ overarching argument is that, through various improper means and inaccurate interpretations, BellSouth has failed to collect and remit 911 charges on all required lines under the 911 Law. The Districts assert two theories of liability in this case. First,- they claim BellSouth tor-tiously misrepresented its failure to remit 911 charges on-lines it provided to its own customers and is liable to the Districts for those charges. Second, the Districts assert BellSouth is liable for 911 charges on the lines of certain CLECs who essentially lease access to BellSouth’s network elements. In assessing the latter category of claims, the Court concludes the plain language of the 911 Law does not impose liability on BellSouth for remitting 911 charges on the CLECs’ lines. As to the former, the Court concludes the Districts have failed to adequately support the substantive tort theories under which they seek recovery. The Court will thus grant BellSouth’s motions for summary judgment. Thé Court will first address BellSouth’s argument that the statute of limitations bars - the claims made- by the Districts. Finding BellSouth’s argument' unavailing, the Court will then proceed to the interpretive- question of whether BellSouth may be liable for CLEC lines in addition to its own. Finally, the Court will address the. Districts’ substantive tort claims. A. STATUTE OF LIMITATIONS BellSouth argues that many of the Districts’ claims are barred by the statute of limitations. Tennessee law provides a three-year statute of limitations on claims sounding in negligence, fraud, and breach of fiduciary duty. Tenn. Code Ann. § 28-3-105; Elec. Power Bd. of Chattanooga v. Monsanto Co., 879 F.2d 1368, 1375 (6th Cir.1989) (three-year limitations period for fraud and negligence); Cagle v. Hybner, No. M200602073COAR3CV, 2008 WL 2649643, at *13 (Tenn.Ct.App. July 3,2008) (three-year limitations period for breach of fiduciary duty). “Ordinarily, a claim accrues when the plaintiffs discover their injury or ‘through the exercise of reasonable care and diligence [it] should have been discovered.’” Elec. Power Bd. of Chattanooga, 879 F.2d at 1376 (quoting McCroskey v. Bryant Air Conditioning Co., 524 S.W.2d 487, 491 (Tenn.1975)) (alterations in original). However, the Districts assert, and the Court agrees, that the common law doctrine of nullum tempus occurit regi, codified at Tenn. Code Ann. § 28-1-113, applies in this case and saves the non-TFCA claims from the application of the statute of limitations. See Tenn. Code Ann. § 28-1-113 (providing that “[t]he provisions of this title do not apply to actions brought by the state of Tennessee, unless otherwise expressly provided.”). ' Under this doctrine, “[t]he statute of limitations does not run against the sovereign or the state, or against a county, when [the sovereign, state, or county is seeking] to enforce á demand arising out of, or dependent upon, the exercise of its governmental functions as an arm of the state.” Hamilton Cnty. Bd. of Educ. v. Asbestospray Corp., 909 S.W.2d 783, 785 (Tenn.1995) (quoting Wood v. Cannon Cnty., 25 Tenn.App. 600, 166 S.W.2d 399, 401 (1942)) (alterations in original). The doctrine does not apply, however, with respect to municipal claims “which are of a private or corporate -nature and. in which only its local citizens are interested, as distinguished from a public or governmental matter- in which all the people of the state are interested.” Id. (quoting Wood, 166 S.W.2d at 401). Here, the Districts are municipal corporations that the State of Tennessee has created to ensure “the continued viability of the lifesaving 911 emergency communications service [which] is of the highest priority for the health and safety of the citizens of .Tennessee.” Tenn. Code Ann. § 7-86-102. Although the 911 Law set up statewide 911 coverage to be administered on the county level, the provision of 911 services for all counties involves a “public or governmental matter in which all the people of the state are interested” and thus, the statute of limitations does not run against the Districts with regard to their non-TFCA claims. B. BELLSOUTH’S RESPONSIBILITY FOR NON-RESELLER CLECS’ 911 CHARGES Both BellSouth and the Districts • seek summary judgment on the legal issue of whether BellSouth is responsible for collecting and remitting 911 charges on lines it leases to other telephone companies (which then sell phone service to end users) in addition to the 911 charges it collects and remits from its own end-user customers. This is, in essence, a second theory of liability which would expand dramatically the number of charges for which BellSouth could be held liable. To understand the parties’ arguments, it is necessary to first understand some of the history behind the system. In 1984 Tennessee passed the 911 Law to establish 911 as the primary emergency telephone number for all Tennessee residents. The 911 Law created Emergency Communications Districts (“ECDs”), municipal corporations which run the 911 call centers in each county and route calls to the proper emergency service. An ECD “may levy an emergency telephone service charge ... [on residential and business] service users, to be used to fund the 911 emergency telephone service.” Tenn. Code Ann. § 7-86-108(a)(l)(A). This “charge shall be added to and may be stated separately in the billing by the service supplier to its telephone subscribers within the geographical area of the district.” § 7-86-108(c). Service suppliers must collect the 911 charge “at regular billing intervals in accordance with the regular billing practice of the’ service supplier.” Id. The charge then must be remitted to the relevant district. Id. Although the law does' not define “telephone subscriber,” it does define “service supplier.” As noted above, a .“service supplier” is “any person, corporation-or entity providing exchange telephone service to any. service user.” Tenn. Code Ann. §- 7-86-103(15). A “service user,” in turn, is “any person, corporation or entity that is provided 911 service.” Tenn. Code Ann. § 7-86-103(16). There is no definition of “exchange telephone service” in the 911 Law itself, but Tennessee’s telecommunication regulation statute defines “basic local exchange telephone services” as ' “telecommunications-services which are comprised of an access line, dial tone, touch-tone and usage provided to the premises” of an end-user. Tenn. Code Ann. § 65-5-108(a)(l), The statute defines “911 service” as “regular 911 service[,] enhanced universal emergency number service or enhanced 911 service that is a telephone exchange communications service whereby a public safety answering point may receive telephone calls dialed to the telephone number 911.” Tenn. Code Ann. § 7-86-103(10). It “includes lines and may include the equipment necessary for the answering, transferring and dispatching of public emergency telephone calls originated by persons within the serving area who dial 911 ....” Id. The confusion arises from the particular structure of the telecommunications industry in the aftermath of the deregulation of the telecommunications industry, accomplished by the Telecommunications Act. See AT&T Corp. v. Iowa Utils. Bd., 525 U.S. 366, 371 (1999). Before the passage of the Telecommunications Act, several large companies dominated the market for local telephone service and acted as state-regulated monopolies. These firms are known as Incumbent Local Exchange Carriers (“ILECs”), and BellSouth was one of them. ILECs had invested heavily in the expensive equipment necessary to set up local exchange networks. To facilitate market entry and increase price and service competition, the Telecommunications Act forced ILECs to share their networks with competitors, known as Competitive Local Exchange Carriers (“CLECs”). Bell Atl. Corp. v. Twombly, 550 U.S. 544, 549, 127 S.Ct. 1955, 167 L.Ed.2d 929 (2007). Section 251(c) of the Telecommunications Act established three ways for ILECs to share their networks with CLECs. First, a CLEC that already had a network could “interconnect” its network to the ILEC’s network to expand the CLEC’s customer base. 47 U.S.C. § 251(c)(2). These are known as “Facility-Based CLECs” because they had their own pre-existing facilities. Second, CLECs could lease unbundled network elements from ILECs in order to provide their own service to customers. 47 U.S.C. § 251(c)(3). These are known as “UNE-P CLECs.” The third type of CLECs are companies that purchase telephone service from ILECs and then resell the service to customers. 47 U.S.C. § 251(c)(4). These are known as “Reseller CLECs.” Unlike Facility-Based CLECs and UNE-P CLECs, Reseller CLECs do not lease any equipment from ILECs; rather, they purchase service from ILECs wholesale and resell it to end users. Faced with the prospect of numerous CLECs coming into local markets in the wake of the Telecommunications Act, the Tennessee legislature passed a law in 1995 empowering the Tennessee Regulatory Authority (“TRA”) to implement deregulation and, while doing so, to ensure 911 charges were properly being paid. 1995 Tennessee Laws Pub. Ch. 408 (S.B. 891). The act required that “all telecommunications services providers who provide basic local exchange telephone service or its equivalent provide ... access to 911 emergency services _” Tenn. Code Ann. § 65-4-124. In April 1998, the TRA enacted a regulation to “provide specific rules for Incumbent Local Telecommunications Service Providers and Competing Local Telecommunications Service Providers to ensure the continuation of reliable and affordable Enhanced 911 Emergency Service after deregulation occurs.” Enhanced 911 Service Requirements After Deregulation, Tenn. Comp. R. & Regs. 1220-04-08-.13 (the “TRA Rule”). The TRA Rule provides that “Incumbent Enhanced 911 Emergency Service Providers shall continue to offer Enhanced 911 service and shall ... [b]ill, collect and remit the Enhanced 911 fees associated with its subscribers (including non-facilities based resellers) to the appropriate Emergency Communications District — ” Tenn. Comp. R. & Regs. 1220-04-08-.13(2). With regards to the new market-entrant CLECs, the regulation provides as follows: All other Incumbent Local Telecommunications Service Providers, Competing Local Telecommunications Service Providers and Shared Tenant Service Providers providing basic local exchange telephone service or its equivalent shall enter into Interconnection Agreements with the Incumbent Enhanced 911 Emergency Service Provider to provide Emergency 911 Service and shall ... [b]ill, collect and remit the Enhanced 911 fees associated with its subscribers (including non-facilities based resellers) to the appropriate Emergency Communications District'_ Tenn. Comp. R. & Regs. 1220-04-08-13(3). 1. The Parties’ Arguments The Districts assert that under the 911 Law and implementing regulations, Bell-South is responsible for remitting 911 charges on any line it leases to a- CLEC in addition to the 911 charges it remits from its own end-user customers. BellSouth disagrees. To resolve this dispute, the Court must determine whether Facility-Based and UNE-P CLECs (“non-Reseller CLECs”) are “telephone subscribers”/“service users” under the 911 Law such that BellSouth is responsible for collecting 911 charges from them. The central question before the Court is whether the UNE-P CLECs to which Bell-South leases network elements and Facility-Based CLECs which BellSouth allows to interconnect with its network are “telephone subscribers” to which .BellSouth provides telephone service as a “service supplier” under the 911 Law. BellSouth argues that, under the clear language of the statute, non-Reseller CLECs cannot be considered “telephone subscribers” or “service users” of BellSouth’s. Accordingly, BellSouth argues it cannot be held liable (jointly or otherwise) for the 911 charge billing and remitting practices of these CLECs. BellSouth argues that there is no suggestion in' the. text that telephone companies could be jointly responsible for 911 charges. BellSouth points out that the language of the 91 i Law does not suggest'the possibility of multiple “service suppliers” for a single “telephone subscriber.” The 911 Law states that each 911 charge “shall be added to and may be stated separately in the .billing by the service supplier to its telephone subscribers ' within the geographical area of-the district. The service charge shall be collected at -regular billing intervals in accordance -with the regular billing practice of the service supplier.” Tenn. Code Anh. § 7-86-108(c) (emphasis added). BellSouth argues that a “telephone subscriber within a specific geographic area” is properly read to refer to actual end users (whether individuals or entities). Thus “service supplier” would refer only to the entity that has the direct service and billing relationship with the subscriber— i.e. the end user’s telephone company. The Districts argue that the unambiguous language of the statute means exactly the opposite: BellSouth is liable for 911 charge billing and remittance for all of the non-Reseller CLECs’ customers. The Districts’ logic is as follows: BellSouth is a service supplier of what the Districts call “jointly provided” lines because it provides lines and thus, they argue, exchange telephone service to non-Reseller CLECs (the CLECs then use those lines to provide service to the end users). Because non-Reseller CLECs are provided lines, and “ ‘911 service’ includes lines,” Tenn. Code Ann. § 7-86-103(10)', they are “service users”- — “corporation^] or entities] that [are] provided 91-1 service,” Tenn. Code Ann. § 7-86-103(16). Because BellSouth provides the lines that constitute 911 service to the -non-Reseller CLECs, BellSouth is the service supplier and the CLECs are service users. BellSouth is thus responsible for the remittance of 911 charges- for the CLECs’ customers in addition to its own. In a further effort to show that Bell-South was the “service supplier” and non-Reseller CLECs the subscribers, the Districts point to the declaration of David J. Mafara, Sr. (“Malfara”), the President and Chief Executive Officer of ETC Group, LLG, a business management and technology consulting company. Malfara explains that “[i]n all cases.where CLECs, use Bell-South exchange access facilities to permit telephone calls to be completed, CLEC customers completing a call to a 911 Call Center will, and must, make use of Bell-South exchange access facilities” (Court File No. 154-3, Ex. C, Malfara Decl. ¶9). BellSouth acknowledges that end users ultimately =use in some way the exchange access facilities built and controlled by BellSouth, but argues that does not pre-elude the CLEC leasing the exchange access facilities from being designated as the “service supplier” to the end-user or subscriber. 2. Statutory Construction As with any question of statutory construction, the Court begins its analysis with the 911 Law itself. “When construing statutes, [courts] are to ascertain and give effect to the intention and purpose of the legislature.” State v. Hannah, 259 S.W.3d 716, 721 (Tenn.2008). Courts should “derive the legislature’s intent ‘whenever possible from the natural and ordinary meaning of the language used without forced or subtle construction that would limit or extend the meaning of the language.’ ” Id. (quoting Lipscomb v. Doe, 32 S.W.3d 840, 844 (Tenn.2000)). “When the statutory language is clear and unambiguous, [courts] must apply its plain meaning in its normal and accepted use, without a forced interpretation that would limit or expand the statute’s application.” Eastman Chem. Co. v. Johnson, 151 S.W.3d. 503, 507 (Tenn.2004). If a statute is ambiguous — that is, if it communicates multiple meanings— courts should then look to “the entire statutory scheme and elsewhere to ascertain the legislative intent and purpose.” Id. Courts must consider '“[t]he background, purpose, and general circumstances under which words are used' in a statute .... ” Id. It is not appropriate “to take a word or a few words from its context and, with them isolated, attempt to determine their meaning.” Id. Statutory language must always “be construed with the saving grace of common sense.” State ex rel. Maner v. Leech, 588 S.W.2d 534, 540 (Tenn.1979). In construing a law, “a state agency’s interpretation ef a statute that the agency is charged to enforce is entitled to great weight in determining legislative intent.” Consumer Advocate Div. v. Greer, 967 S.W.2d 759, 761 (Tenn.1998) (citing Nashville Mobilphone Co., Inc. v. Atkins, 536 S.W.2d 335, 340 (Tenn.1976)). That said, “an agency’s statutory interpretation is not binding on the courts.” Pickard v. Tenn. Water Quality Control Bd., 424 S.W.3d 511, 523 (Tenn.2013). 3. The Court’s Reading The statute defines “service user” as “any person, corporation or entity that is provided 911 service.” Tenn. Code Ann. § 7-86-103(16). The non-Reseller CLECs are provided with lines, .and 911 service includes lines. Tenn.. Code Ann. § 7-86-103(10). These definitions might be read (in isolation) to mean that non-Reseller CLECs are service users. But, reading the statute as a whole, it' is clear that non-Reseller CLECs are. “service suppliers” not “service users” and are thus responsible for collecting and remitting 911 charges from their “telephone subscribers.” BellSouth is not responsible, jointly or otherwise, under the 911 Law for any failure to do so. The text of the statute contemplates only one service supplier per service user. Tenn. Code Ann. § 7-86-108(c) (providing that each 911 “service charge shall be added to and may be stated separately in the billing by the service supplier to its telephone subscribers within the geographical area of the district. The service charge shall be collected at regular billing intervals in accordance with the regular billing practice of the service supplier.”) (emphasis added). And it would be curious if CLECs — who unquestionably fit the definition of service supplier — were not considered the service supplier to their own customers. The most logical reading of the law is that the “service supplier” is the firm directly doing business with the end user. The 911 charge is money paid for the emergency-number service. Putting aside the statutory definitions for a moment, the user of the service is the person who can use the phone to dial 911. And so, construing the words “service user” and “telephone subscriber” in light of this commonsense reading, it' is clear that the law cannot be read to make the non-Reseller CLECs .“service users.” Non-Reseller CLECs are not “subscribers” provided with 911 service just because they lease lines from BellSouth. Non-Reseller CLECs do not and cannot use these- lines to dial 911. Non-Reseller CLECs lease the lines (or “exchange access facilities”) from BellSouth. They then become “service suppliers” to the end users — “telephone subscribers”/“service users” (i.e. “any person, corporation or entity that is provided 911 service”) — because they provide these end users with telephone service. Such a reading is also consistent with the definition of exchange telephone services in Tennessee’s telecommunications' regulation statute. This provision defines “basic local exchange telephone services” as “telecommunications services which are comprised of an access line, dial tone, touch-tone and usage provided to the premises” of an end-user. Tenn. Code Ann. § 65-5-108(a)(l). As noted above, a “service supplier” is “any person, corporation or entity providing exchange telephone service to any service user.” Tenn. Code Ann. § 7-86-103(15). A “service supplier” is the firm directly doing business with .the end-user and providing that end user “an access line, dial tone, touch-tone.” A “service supplier” is not the firm leasing exchange access facilities to a competing telephone company. The regulations promulgated pursuant to the statute provide further support for the Court’s reading. The TRA Rule provides: “the Incumbent Enhanced 911 Emergency Service Provider shall continue to offer Enhanced 911 service and shall ... [b]ill, collect and remit the Enhanced 911 fees associated with its subscribers (including non-facilities based resellers) to the appropriate Emergency Communications District __” Tenn. Comp. R. & Regs. 1220-04-08-.13(2). Critically, the regulation provides in the next section that: All other Incumbent Local Telecommunications Service Providers, Competing Local Telecommunications Service Providers and Shared Tenant Service Providers providing basic local exchange telephone service or its equivalent shall enter into Interconnection Agreements with the Incumbent Enhanced 911 Emergency Service Provider to provide Emergency 911 Service and shall ... [b]ill, collect and remit the Enhanced 911 fees associated with its subscribers (including non-facilities based resellers) to the appropriate Emergency Communications District ... Tenn. Comp. R. & Regs. 1220-04-08-.13(3) (emphasis added): The TRA Rule clearly provides that each “Competing Local Telecommunications Service Provider” [of CLEC] is responsible for collecting and remitting 911 charges “associated with its subscribers (including non-facilities based resellers).” Id. (emphasis added). There is no indication — explicitly or implicitly — anywhere in the regulation that ILECs like BellSouth would also be responsible for handling the 911 charges of the non-Reseller CLECs’ subscribers. Rather, the regulation clearly provides that ILECs are responsible for charges associated with their own subscribers (including Reseller CLECs). The Districts read the TRA Rule differently, arguing that it actually confirms that non-Reseller' CLECs are “subscribers” BellSouth must bill for 911 charges. The Districts focus on the statement that an ILEC’s subscribers “include non facility-based resellers.” Tenn. Comp. R. & Regs. 1220-04-08-.13(2). According to the Districts, Reseller CLECs are merely one example of a subscriber; the Court should thus draw the implication .that subscriber also includes non-Reseller CLECs. The Court finds this argument entirely unpersuasive. The rule does not use “such as” or some like phrase to denote that Reseller CLECs are merely an example of a subscriber. Rather, the more logical reading is that “subscribers” specifically includes Reseller CLECs in addition to the direct end users one would' normally think of as subscribers. The clause clarifies that ILECs aré responsible for Reseller CLECs’ 911 charge collection, while remaining silent on the status of non-Reseller CLECs. The inclusion of Reseller CLECs and not non-Reseller CLECs strongly ■ suggests- that non-Reseller CLECs are not to be included as the ILEC’s subscribers. See POM Wonderful LLC v. Coca-Cola Co., — U.S.-, 134 S.Ct. 2228, 2238, 189 L.Ed.2d 141 (2014) (applying the.principle of expressio unius est exclusio alterius). And the' failure to include the non-Reseller CLECs makes perfect sense given that the very next section of the TRA Rule — which the Districts neglect to discuss — states that “Competing Local Telecommunications Service Providers [i,e., CLECs] ... providing basic local exchange telephone service or its equivalent shall ... [b]ill, collect and remit the Enhanced 911 charges associated with its subscribers (including non-facilities based resellers) to the appropriate Emergency Communications District ._... ” Tenn. Comp. R. & Regs. 1220-04-08-.13(3) (emphasis added). So the TRA Rule clearly indicates non-Reseller CLECs should collect and remit for their subscribers. As noted above, the statute and regulations do not appear to envision responsibility and liability for 911 charges falling on both the nom-Reseller CLEC and the ILEC.for a given end user. The Court sees no grounds for reading such joint liability into the statute or regulation, especially given that the very purpose of the statute was to allow the TRA to sort out the respective responsibilities of ILE.Cs and CLECs with regard to collecting 911 charges. 4, Other Arguments Raised by the Parties The parties also raise several non-text-based arguments in support of their respective positions. BellSouth argues that because the 911 charge is a tax, it should be construed against the taxing entity. BellSouth also invokes the canon against absurd results and argues that holding BellSouth liable for its competitors’ lines would be unworkable because it would require BellSouth to access its competitors’ proprietary information. The Districts argue in support of their contrary reading that BellSouth has acknowledged its responsibility for 911 charges through various contractual arrangements. The ■ Districts also- point to analogous contractual arrangements with Reseller CLECs that demonstrate that their reading is not implausible. Because the Court agrees with Bell-South’s reading of the statute, the Court need not address the tax argument or the canon against absurd results. The Court is not persuaded by the Districts’ other arguments. Representations made by private parties in contractual arrangements cannot override the plain language of a statute. Furthermore, while the canon against absurd results counsels that the implausibility of a particular reading counsels against adopting such a reading, the inverse of that proposition is not true. Just because the result is plausible does not mean the reading is correct. * * * Ultimately, the Districts’ reading strains the language of the 911 Law. For the reasons stated above, the language and context of the 911 Law do not make Bell-South liable for the 911 charges related to non-Reseller CLECs. Further, even if the statute were not clear, the other factors discussed .above — most importantly the way in which the Tennessee Regulatory Authority has interpreted the 911 Law— lead to the same conclusion. The Court will thus GRANT BellSouth’s motion for summary judgment on this issue. C. FIDUCIARY DUTY CLAIMS The Districts ask the Court to find that BellSouth owes fiduciary duties to the Districts as a matter of law.- The Districts move for summary judgment on- their claim that BellSouth breached a fiduciary duty owed to them arising either under a per se fiduciary theory or because a confidential relationship exists. BellSouth cross moves for summary judgment asking the Court to find that no such relationship exists. 1. Per Se Fiduciary Duty This Court determined at the motion-to-dismiss stage that the Districts’ breach of fiduciary duty claim could go forward based on the possibility of a confidential relationship. It did not reach whether the 911 Law could have imposed a per se fiduciary relationship based' on agency. A per se fiduciary duty may be created by the presence of an agency relationship. Marshall v. Sevier Cnty., 639 S.W.2d 440, 446 (Tenn.Ct.App.1982). “In its broadest sense, the concept of agency ‘includes every relation in which one person acts for or represents another.’ ” White v. Revco Disc. Drug Ctrs., Inc., 33 S.W.3d 713, 723 (Tenn.2000) (quoting Kerney v. Aetna Cas. & Sur. Co., 648 S.W.2d 247, 253 (Tenn.Ct.App.1982)). An agent “undertakes to transact some business, or to manage some affair, for another, by the authority and on account for-the latter, and-to render an account of it.” Sec. Fed. Sav. & Loan Ass’n of Nashville v. Riviera, Ltd., 856 S.W.2d 709, 715 (Tenn.Ct.App.1992) (quoting Miller v. Ins. Co. of N. Am., 211 Tenn. 620, 366 S.W.2d 909, 911 (1963)). Creating a principal-agent relationship “does not require an explicit agreement, contract, or understanding between the parties.” White, 33 S.W.3d at 723. Instead, “[w]hether an agency exists ‘is a question of fact under the circumstances of the particular case; and whether an agency has been created is to be determined by the relation of the parties as they in fact exist under them agreement or acts.’ ” Id. (quoting McCay v. Mitchell, 62 Tenn.App. 424, 463 S.W.2d 710, 715 (1970)). “The analysis hinges on the [principal’s] right to control the agent’s actions and, ultimately, the fact of actual control over the agent.” Gordon v. Greenview Hosp., Inc., 300 S.W.3d 635, 653 (Tenn.2009) (internal citations omitted). The Districts argue they had control over BellSouth and the parties were in a trust relationship sufficient to establish a per se fiduciary relationship. As evidence of control, the Districts point to Section 7-86-108 of the 911 Law which gives the Districts the power to set the applicable 911 charge and to require BellSouth to assess that charge on its customers. Tenn. Code Ann. § 7-86-108(e). And while this is not complete control, the Districts point out that “a person'may be an agent although the principal lacks the right to control the full range of the agent’s activities, how the agent uses time, or the agent’s exercise of professional judgment.” Restatement (Third) of Agency § 1.01, cmt. c (2006). The Districts argue that because they had full control over the setting of the rate and could require Bell-South to collect' at that rate, they had sufficient control to render BellSouth their agent. Finally, the Districts point to sales-tax cases where companies were found to be agents of the state for remittance purposes even when the underlying statutes did not use wording indicating the presence of an agency relationship. In Davis v. State, for instance, the Texas Court of Appeals noted that, “even though the [tax act’s] detailed provisions for collection and payment of sales taxes contain.no express language describing the seller as an agent for the collection of the state’s taxes or providing that the taxes 'collected be held in trust for the state, the Act’s provisions nevertheless set forth an implicit agency-principal relationship ....” 904 S.W.2d 946, 953 (Tex.App.1995). See also City of Pearland v. Reliant Energy Entex, 62 S.W.3d 253, 256 (Tex.App.2001) (“When collecting sales tax, Entex acts as an involuntary agent of the state and that role is separate from its role as a public utility selling gas to its customers.”); Kmart Props., Inc. v. N.M. Taxation & Revenue Dep’t, 139 N.M. 177, 131 P.3d 27, 35 (Ct.App.2002), rev’d on other grounds 139 N.M. 172, 131 P.3d 22 (N.M. 2005) (“Unlike an income tax, a sales and use tax can make the taxpayer an agent of the state, obligated to collect the tax from the consumer at the point of sale and then pay it over to the taxing entity.”). BellSouth contends that the Districts have insufficient control to be considered principals, given that they cannot exercise control over how BellSouth bills, collects, or remits 911 charges. BellSouth also points out that according to the 911 Law, the Districts do not in fact have total control over the rate charged. Rather, before a District may raise the rate, they must present the proposed rate increase to the county legislative body, which then holds a public hearing; the District, must then seek approval from the Tennessee Emergency Communications . Board (“TECB”); and finally, the District must submit the proposed increase to the District’s voters during a regularly scheduled election. Tenn. Code Ann. § 7-86-108. As further evidence of the Districts’ lack of control, BellSouth notes that it has. for years refused to bill for certain lines (some of which are the basis for the instant suit) the Districts believed were required under the 911 Law. Considering the Districts’ evidence and' arguments and applying the above legal standard, the Court concludes that there is not sufficient evidence from which a reasonable juror could find that there was an agency relationship between the Districts and BellSouth. The only real evidence of control presented by the Districts is their ability to set the 911 charge rate, and even that is highly circumscribed. Even drawing all reasonable inferences in the Districts’ favor, this is insufficient to establish a per se fiduciary relationship under Tennessee law. The tax cases cited by the Districts all deal with the fiduciary duty that arises after taxes have been collected by the “agent” business; they do not address whether a business is an agent for the purpose of collecting taxes in the first instance, which is the issue in the present case. Indeed, in both Davis and City of Pearland, the Texas Court of Appeals drew the line at precisely this point. Davis, 904 S.W.2d at 953 (“Wé hold that because of the implicit agency relationship set forth in the Act, sales tax monies are state funds from the moment of the seller’s collection, and the seller, as the state’s agent, has not only a statutory duty but also a fiduciary duty to remit these funds to the state.” (emphasis added)); City of Pearland, 62 S.W.3d at 256 (“Sales tax monies become state funds at the moment of collection, and Entex merely holds these funds in trust until they are remitted to the state.”). The Districts’ theory would essentially make every business that collects taxes a fiduciary of the entity to which it remits taxes both before and after it collects those taxes. This would establish a strict-liability cause of action by the principal against the tax collector, something that does not currently exist in Tennessee. Such a dramatic change in the law of agency in Tennessee may be within the power of the state legislature, but it is not within the power of a federal district court. Even taking all evidence in the light most favorable to the Districts, the Districts have failed to establish a per se fiduciary relationship. . 2. Confidential Relationship The Districts also argue Bell-South has a fiduciary duty based on a confidential relationship with the Districts. To recover damages from an abuse or breach of a confidential relationship, a plaintiff must show that (1) the defendant was in a position to influence or control the plaintiff; (2) the defendant used the confidences given to him or her to obtain some benefit from, or advantage over, the plaintiff; and (3) the plaintiff, as .the dominated party in the relationship, suffered some detriment at the hands of the- defendant. Givens v. Mullikin ex rel. Estate of McElwaney, 75 S.W.3d 383, 410 (Tenn.2002). A confidential relationship does not arise whenever a relationship exhibits mutual trust and confidence; “[rjather, the relationship is more accurately described as one in which confidence is placed by one in the other and the recipient of that confidence is the dominant personality, with ability, because of that confidence, to influ-, ence and exercise dominion and control over the weaker or dominated party.” Id. (internal quotation marks omitted). Courts look to the facts and circumstances of each case in making this determination, id. but the burden is on the party asserting the 'claim to show.such a relationship exists, Childress v. Currie, 74 S.W.3d 324, 328 (Tenn.2002). “[AJbsent extraordinary circumstances, parties dealing at arm’s length!] in a commercial transaction lack the sort of relationship of trust and .confidence that gives rise to a fiduciary relationship.” Dick Broad. Co. of Tenn. v. Oak Ridge FM, Inc., 395 S.W.3d 653, 673 (Tenn.2013) (Koch, J., concurring). The parties discuss a number of cases that shed .light on confidential relationships. In Condo. Mgmt. Assocs., Inc. v. Fairway Vill. Owner’s Ass’n, Inc., property developer Fairway contracted for property manager CMA to collect rent and fees on behalf of Fairway, maintain Fairway’s books, and contract for maintenance and improvement on Fairway’s property. No. W2009-00688-COA-R3-CV, 2010 WL 424592, at *3 (Tenn.Ct.App. Feb.- 8, 2010). After a breakdown in the relationship, Fairway terminated the agreement. CMA filed suit for breach of contract and Fairway counterclaimed for, among other things, breach of fiduciary duty on a confidential relationship theory. Id. at *1. Addressing whether the parties were in a confidential relationship, the' Tennessee Court of Appeals explained that even though CMA “was the sole entity entrusted to conduct all affairs, financial and otherwise” of Fairway, they were engaged in an arm’s-length business relationship rather than a confidential one. Id. at *10. The court held that although some Tennessee cases had previously noted that “[a] party who manages the financial affairs of another has -a confidential relationship .with that person,”- that statement more aptly describes relationships such as between an attorney and client, between family members, between a manager and musician, or when one person manages another’s financial affairs. Id. at *9 (quoting In re Estate of Wakefield, No. M1998-00921-COA-R3-CV, 2001 WL 1566117 (Tenn.Ct.App. Déc.10, 2001)) (alteration in original). Fairway had “taken this quotation out of context” when it attempted to apply the statement to the parties’ arm’s-length business transaction. Id. at *9. The facts presented to the Tennessee Court of Appeals in Foster Bus. Park, LLC v. Winfree were more complex, but the question boiled down to whether there was a confidential relationship between a business and a lender. No. M200602340COAR3CV, 2009 WL 113242, at *12-13 (Tenn.Ct.App. Jan. 15, 2009). Even though the business owner placed “trust and confidence” in the lender’s advice and relied on loans from the lender to supply a large portion of its revenue, the lender did not “control” the business, and further, because the parties did not share the same interests, the business owner should have known it was an arm’s-length relationship and not a confidential one. Id. at *15. The Districts claim they were forced to act in reliance on (and put their confidence in) BellSouth to act in good faith and be honest when fulfilling its obligations under the 911 Law, given that BellSouth had the sole ability to bill and collect from its subscribers. The Districts also claim that BellSouth was not forthcoming when the Districts contacted it to determine whether 911 charges were being handled properly. The Districts argue that BellSouth’s exclusive possession of the information necessary to verify compliance with the statute, coupled with BellSouth’s status as the Districts’ single largest source of revenue, produced a disparity in power and rendered the Districts financially dependent, such that BellSouth was able to dominate the Districts. BellSouth disputes that it had any sort of dominion -or control- over the Districts. It points out that the Districts were entitled to, but never did, ask for an audit of BellSouth’s billing practices. Tenn. Comp. R. & Reg. 1220-04-08-.13(2)(g), (3)(e). BellSouth also provides evidence that the Districts’ directors,. not -BellSouth, controlled how the Districts use their funds and go about their work, and that Bell-South’s only role is to collect and remit the 911 charges. The 911 Law requires service suppliers to bill, 911 charges to subscribers and remit them to the Districts. Under the law, this is an obligation to the public, and there is nothing in the law providing'for either party’s control over the other. Financial dependence combined with superior access to inforipation is not sufficient to show a confidential relationship. Businesses are often in a situation where the loss of one key customer or supplier could cause financial ruin, but as Tennessee courts have repeatedly emphasized, “absent extraordinary circumstances, parties dealing af arm’s length[ ] in a commercial transaction lack the sort of relationship of trust and confidence that gives rise to a fiduciary relationship.” See, e.g., Dick Broad. Co., 395 S.W.3d at 673 (Koch, J., concurring); SecurAm. Bus. Credit v. Schledwitz, No. W2012-02605-COA-R3CV, 2014 WL 1266121, at *29 (Tenn.Ct.App. Mar. 28, 2014) (quoting Dick Broad. Co., 395 S.W.3d at 673 (Koch, J., concurring)). This is also not uncommon in some governmental settings, where the source of revenue to a government body is largely one very sizeable employer that has an outsized economic presence in the particular jurisdiction. Considering the evidence regarding the relationship between BellSouth and the Districts in the light most favorable to the Districts, and upon a review of the relevant legal authority, the Court concludes there is no genuine issue of material fact with regard to whether a confidential relationship existed; The Court must keep in mind that “a confidential relationship is not one merely exhibiting mutual trust and confidence.” Givens, 75 S.W.3d at 410. The Districts may well have trusted BellSouth and put their confidence in BellSouth to adequately handle 911 charges. But the facts here show two parties in an arm’s-length business relationship. Just like CMA in Fairway, BellSouth was given the responsibility (albeit by statute rather than by contract) to handle the collection of certain money on behalf of the Districts. But as in Fairway, this alone does not mean that BellSouth is in a confidential relationship with the Districts. Rather, the parties remained in an arm’s-length business relationship. The Districts have not shown that a reasonable juror could find that this was a relationship “in which confidence is placed by [the Districts] in [Bell-south] and the recipient of that confidence is the dominant personality, with ability, because of that confidence, to influence and exercise dominion and control over the weaker or dominated parities].” Id. There is simply not sufficient evidence that Bell-South exercised dominion and control over the Districts. Having found there is no genuine issue of material fact as to the presence of a fiduciary relationship, whether through the existence of a per se fiduciary duty or through a confidential relationship, the .Court will DENY the Districts’ summary judgment motion on the claims arising out of an alleged fiduciary duty on BellSouth’s part and GRANT Bellsouth’s motion for summary judgment on these claims. D. FRAUD-BASED CLAIMS The Districts claim BellSouth assessed and remitted 911 charges on fewer lines than it was. legally obligated to and committed fraud by representing that it had assessed and remitted in full compliance with its legal obligations. Specifically, the Districts point out that the reports that accompanied -BellSouth’s remittances to the Districts contained significantly fewer lines than the annual reports that formed the basis for BellSouth’s claimed administrative fees. To evaluate these arguments, it is necessary to understand how Bell-South handled the 911 charges. 1. Background Under the 911 Law, BellSouth does' not “pay” the 911 charges, but rather bills its subscribers and remits the money, along with monthly reports, to the Districts. BellSouth bills 911 charges through its Customer Records Information ' System (“CRIS”). 'By analyzing lines’ Universal Service Order Codes (“USOC”) and other data, CRIS assesses 911 charges on qualifying lines that can make an outbound 911 call. The CRIS uses a Taxing Area Rate Code (“TAR Code”) to determine which county the line goes to and thus what the amount of the charge should be, as each county sets its own rate. Prior to July 2010, BellSouth represented in each of its monthly reports submitted to the Districts along with its remittances that “[i]n accordance with the Tennessee Legislature, BellSouth has billed and collected Emergency Telephone Surcharges as stated below” (Court File No. 272-4, L. Fisher Decl., ¶ 10, Ex. A). For ease of reference, the Court will refer to these statements collectively as “the Compliance Statement.” The reports then list gross counts for the lines billed and gross amounts for the charges remitted (id.). The Districts provide evidence showing differences between the number of lines upon which BellSouth billed 911 charges and the number of lines for which Bell-South' submitted tariff charges (“Tariff Charges”) to the Districts. Tariff Charges are chargés BellSouth assesses to the Districts each month for the 911 equipment and services BellSouth provides them. Like 911 charges, Tariff Charges are assessed on a per-line basis. The Districts’ expert report shows that BellSouth assessed and remitted 911 charges on significantly fewer lines than it included when assessing Tariff Charges (Court File No. 271-11, Ex. 12, ¶¶ 1-7). BellSouth explains these discrepancies as follows. First, BellSouth bases Tariff Charges on a yearly count of applicable lines in December, and this figure remains set for the entire next year (Court File No. 266, MadMns Decl. ¶¶2, 7-8; Court File No. 258-1, Darr Dep., p. 96). The 911 charges, on the other hand, are based on the actual number of qualifying lines in service each month (Court File No. 258-8, L. Fisher Decl., ¶¶ 3-4). Monthly landline counts have been steadily declining. (Court File No. 258-3, Turner Deck, ¶¶ 3-11, Ex. A) Thus, when the Districts’ expert report compares Hamilton. County’s December 2010 Tariff Charges (which are based on the 90,000 lines that existed in December 2009). with BellSouth’s December 2010 remittance of roughly 65,000 911 charges, this results in an apparent difference of almost 35,000 lines. BellSouth asserts that by December 2010 the lines in Hamilton County had fallen to roughly 74,000 (not the 90,000 the Districts’ expert used in his calculation), and . so a full two-thirds of the alleged “underbilling” shown in the . Districts’ comparison is explained by recognizing the timing .difference between when lines are counted for Tariff Charge purposes and when they are counted for 911 charge purposes (Court File No. 258-3, Turner .Deck, ¶¶.3-11, Ex. A,; Court File No. 26, Madkins Deck, ¶¶2, 7-8, Ex. B). Second, BellSouth points to evidence showing that the remainder of the discrepancy is due to lines for which BellSouth asserts it appropriately assessed Tariff Charges, but for which BellSouth does not believe it is required to bill and remit 911 charges under the 911 Law (Court File No. 258-1, Reed Dep., pp. 113, 115; Court File No. 259-1, Turner Expert Report, ¶¶ 109-115). These lines include payphones, lines excluded by the 911 Law’s 100-line cap, lines for which another telephone company is the “service supplier,” and lines- supplied to the federal government. The Districts strongly dispute whether BellSouth properly exempted such lines (except payphones). These disagreements will' be discussed in much greater detail below in analyzing the Districts’ TFCA claims. See infra Part IV.D.2. BellSouth’s point here, however, is simply to account for the line-count discrepancy. After examining an eleven-month sample of BellSouth’s billing records, BellSouth’s expert concluded that BellSouth correctly identified eligible lines 99.4% of the time and that BellSouth billed and remitted 911 charges on 100.26% of those eligible lines (Court File Ño. 259-1, Turner Expert Report ¶¶ 11-15,107-108). Throughout this litigation, the Districts have asserted that BellSouth engaged in fraudulent billing practices to gain a competitive advantage over other providers. In support of its competitive advantage theory, the Districts point to an instance in 2011 in which BellSouth stated in a bid that its Hamilton County 911 charge rate was $2.00 rather than' the correct $3.00 charge (Court File No. 271-12, p. 96). BellSouth vigorously disputes this. and asserts it has never negotiated or manipulated 911 billing to win business (Court File No. 258.-1, Daniel Dep., pp. 274-75, 282, 286; Court. File No. 258-1, Thompson Dep., pp. 24-25). Because 911 charges are not negotiable with respect to the subscriber, BellSouth contends it simply charges subscribers based on the type of line and the county (Court File No. 258-3, Reed Decl., ¶ 5). With regard to the above referenced 2011 transaction, BellSouth points to evidence showing this was an unintentional typo.of which BellSouth first became aware in ..the instant litigation (Court File No. 258-1, Daniel Dep., p. 262; Court File No. 258-1, Reynolds Dep., pp. 26-28, 31,128-129). BellSouth asserts that it actually billed the subscriber in this transaction at the normal rate. Furthermore, even if BellSouth did bill a lower rate, th