The amount of the sur­charge due and owing shall be paid to the Coun­ty not lat­er than nine­ty (90) days after the sur­charge lia­bil­i­ty accrues, net of any net­work or oth­er “9–1‑1” or sophis­ti­cat­ed “9–1‑1” sys­tem charge then due the par­tic­u­lar telecom­mu­ni­ca­tion car­ri­er as shown on an item­ized bill and the three per­cent (3%) account­ing and col­lec­tion charge described in Sec­tion 36–8‑3.