taxes

Texas 9-1-1 Emergency Service Fee and 9-1-1 Equalization Surcharge

Effective Sept. 1, 2005, the 9-1-1 equalization surcharge rate is 1%.

9-1-1 Emergency Communications Charges

Texas imposes three separate 9-1-1 emergency communications charges. Regional planning commissions, emergency communication districts, and poison control centers use revenue from these charges to establish 9-1-1 emergency service statewide and to provide for automatic number and location identification of wireless 9-1-1 calls.

Neither the 9-1-1 emergency service fees nor the equalization surcharge may be imposed on or collected from the state or the federal government.

9-1-1 Emergency Service Fee

Telecommunications service providers collect the 9-1-1 emergency service fee of 50 cents per month for each local exchange access line or equivalent local exchange access line, as defined in CSEC Rule 255.4. In addition, if a business service user provides residential facilities, each line that terminates at a residential unit and that is a communication link equivalent to a residential local exchange access line is charged the 9-1-1 emergency service fee. (See Texas Health and Safety Code, Section 771.071.)

The 9-1-1 emergency service fee may not be imposed on:

• A line to public telephone equipment operated by coin or by card reader;
• Commercial mobile radio service that provides access to a paging or other one-way signaling service;
• A communication channel suitable only for data transmission;
• A line from a telecommunications service provider to an internet service provider for the internet service provider's data modem lines that are used only to provide its internet access service and are not capable of transmitting voice messages;
• A wireless roaming service or other nonvocal commercial mobile radio service;
• A private telecommunications system; or
• A wireless telecommunications connection subject to the 9-1-1 wireless emergency service fee.

9-1-1 Wireless Emergency Service Fee

The 9-1-1 wireless emergency service fee is 50 cents per month on each wireless telecommunications connection. A wireless telecommunications connection is any wireless communication mobile station that connects a wireless service provider to the local exchange service provider using a number that contains a Texas area code. The 9-1-1 wireless service fee may not be imposed on any wireline 9-1-1 service. (See Texas Health and Safety Code, Section 771.0711.)

9-1-1 Equalization Surcharge

The 9-1-1 equalization surcharge is imposed on each customer receiving intrastate long-distance service, including customers in an area served by an emergency communication district, even if the district is not participating in the regional plan. CSEC Rule 255.1 establishes the rate at which the equalization surcharge is assessed. The current rate is 1 percent of the customer's intrastate long-distance charges each month. The surcharge is applied to the total amount charged for intrastate long-distance service, excluding local, state, and federal taxes. (See Texas Health and Safety Code, Section 771.072.)

Reporting Requirements

The Comptroller's office sends the appropriate report form(s) to service providers that are responsible for collecting one or more of the 9-1-1 emergency communications charges. Service providers that do not receive the report form(s), or do not receive the correct report form(s), must contact the Comptroller's office to obtain the appropriate form(s). Service providers must file a monthly report, even if no 9-1-1 emergency service fees or surcharges are due. The data provided on each monthly report should include only the fees and/or surcharges actually collected from subscribers during the report period.

Forms for reporting and remitting monthly charges

Service providers and business service users must use Form 54-100, Texas 9-1-1 Emergency Service Fee Report-Local Exchange Service Providers/Business Service Users (PDF) and Form 54-101, Texas 9-1-1 Emergency Service Fee Report Local Exchange District Supplement (PDF) to report and remit emergency service fees collected from customers for local exchange (landline) service. The report and the supplement page must be filed together each month.

Wireless service providers must use Form 54-103, Texas 9-1-1 (Wireless) Emergency Service Fee Report (PDF), to report and remit emergency service fees collected from wireless service customers.

Intrastate long-distance carriers must use Form 54-102, Texas 9-1-1 Equalization Surcharge Report (PDF), to report and remit equalization (and poison control) surcharges collected from their customers.

Report and Payment Due Dates

The due date for reporting and remitting the 9-1-1 wireless emergency service fee is the 20th day of the month following the month in which the wireless fee was collected (for example, April 20 for March collections).

The due date for reporting and remitting the 9-1-1 emergency service fee for local exchange (landline) access and the equalization surcharge is the 30th day of the month following the month in which the fee or surcharge was collected (for example, April 30 for March collections).

Administrative Fee

Service providers may retain an administrative fee of one percent of the gross amount of fees or surcharges reported each month.

Late Penalty and Interest

A late penalty is assessed for failure to remit the fees or surcharges due on or before the due date for the report.

| Postmark | Penalty (percentage of net fees or surcharges due) |
| --- | --- |
| 1 - 30 days late | 5% |
| 31 or more days late | 10% |
| 61 or more days late | Interest also accrues on net amount due |

Electronic Funds Transfer (EFT) and Enrollment in the TEXNET System

Service providers may remit 9-1-1 emergency service fees and/or equalization surcharges by electronic funds transfer (EFT) using the TEXNET system.

To establish an EFT account with the Comptroller, call the TEXNET Hotline at (800) 531-5441, ext. 3-3010, or in Austin, (512) 463-3010, or visit the File and Pay webpage. Taxpayers must enroll in the TEXNET system at least two weeks prior to first usage of the system.

For Assistance

For questions regarding collection of the 9-1-1 Emergency Service Fee or the 9-1-1 Equalization Surcharge, please call the Texas Comptroller of Public Accounts toll-free at 800-252-5555, or in Austin, call 512-463-4600.

94-167
(05/2007)