In this case the County plaintiffs brought an action against telecommunication providers alleging that they failed to collect the proper amount of charges from their customers under Georgia Emergency Telephone Number 9-1-1 Service Act (the “Act”). The telecommunication providers filed motions to dismiss for failure to state a claim on the basis that that the County’s lack of a right of action to enforce the Act against telecommunication providers, such as themselves, was fatal to the County’s claims. The Superior Court of Gwinnett County denied the telecommunication providers' motions to dismiss. The telecommunications providers appealed. The Court of Appeals found that Counties did not have an implied right of action for an accounting under the Act arising from telecommunication providers' alleged failure to collect proper amount of 9-1-1 charges from their customers, since the Act was silent with regard to penalties for, or any basis for relief from, non-compliance with its provisions. Ga. Code Ann. § 46-5-134(d) (4). Further the Court of Appeals found that the County's claim seeking to enforce audit provisions of Georgia Emergency Telephone Number 9-1-1 Service Act against telecommunication providers' that allegedly failed to collect proper amount of 9-1-1 charges from their customers was premature, where the County had not attempted to audit the providers in question first. Ga. Code Ann. § 46-5-134(d) (4).