9-1-1 Wireless Emergency Service Fee

Who is responsible for this fee?

Service providers must pay this fee 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.

Service providers must register to collect and remit this fee by applying for a sales tax permit. Use Form 54-103, Texas 9-1-1 Wireless Emergency Service Fee Report (PDF), to file and pay.

Rates

$.50 per month for each wireless telecommunications connection.

Due Date

Monthly – 20th day following the end of the of each month in which the fee or surcharge was collected (for example, April 20 for March collections).

Penalties and Interest

Penalties

If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

Interest

Past due taxes are charged interest beginning 61 days after the due date.
To calculate interest on past due taxes, visit Interest Owed and Earned.

Discounts

1 percent of total collected fees.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $500,000

Select one of these reporting methods:

Select one of these payment methods:

Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard® and Visa)
TEXNET
Check

$500,000 or more