taxes

9-1-1 Equalization Surcharge

Who is responsible for this fee?

Service providers must pay this fee for each local exchange access line, equivalent local exchange access line or wireless telecommunications connection.

Service providers must register to collect and remit this fee by applying for a sales tax permit. Use Form 54-102, Texas 9-1-1 Equalization Surcharge Report (PDF), to file and pay.

Rates

$.06 for each local exchange access line, equivalent local exchange access line or wireless telecommunications connection.

Due Date

Monthly – 30th day following the end of the month in which the fee or surcharge was collected.

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 surcharges.

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

Select one of these reporting methods:

TEXNET is the only acceptable payment method.