taxes

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

Select one of these reporting methods:

TEXNET is the only acceptable payment method.