Fees and Surcharge

Funding of 9-1-1 service in Texas is authorized by Health and Safety Code (H&SC) Chapters 771 and 772. 9-1-1 Service is provided in Texas by either a Regional Planning Commission (RPC) under the state 9-1-1 program or independently by an Emergency Communication District (ECD) as defined in H&SC Section 771.001(3). Each RPC and ECD is commonly referred to as a 9-1-1 Entity, and collectively referred to as the 9-1-1 Entities.

There are four funding sources for 9-1-1 service:

Equalization Surcharge
9-1-1 Service Fee
Wireless 9-1-1 Emergency Service Fee
Prepaid Wireless 9-1-1 Emergency Service Fee

Each of the above are collected from customers and remitted by their service providers. Pursuant to H&SC Section 771.074, the surcharge and the three fees may not be imposed on or collected from the state or the federal government.

Equalization Surcharge

As of March 1, 2012, the Equalization Surcharge is imposed on each non-exempt local exchange access line and wireless telecommunication connection at the rate of $0.06 per line or connection per month. Responsibility for collecting and remitting the surcharge changed, on March 1, 2012, from the customer’s long-distance provider to their providers of local exchange and wireless service. (Per CSEC Rule 255.4, a local exchange access line includes digital phone lines/service, i.e., VoIP.)

Prior to March 1, 2012 the Equalization Surcharge was imposed upon each customer receiving intrastate long-distance service in the amount of 1.0% of the charges for intrastate long-distance service.

Reference Statute and Rules:

H&SC Section 771.072 and subject to:

CSEC Rule 252.1; 255.1; 255.2; 255.5; and 255.7.
H&SC Section 771.073; 771.074; and, 771.077 (a).

Remitted monthly to the Comptroller of Public Accounts.

9-1-1 Service Fee

The 9-1-1 Service Fee is a monthly fee imposed on each local exchange access line or its equivalent, as defined by CSEC Rule 255.4. Remittance of the 9-1-1 Service Fee is generally determined by the physical location of the customers telephone. In the case of a customer receiving interconnected VoIP service that is nomadic, in that it can be accessed from any broadband connection, the situs for determining the 9-1-1 Service Fee is the customers billing address.

The 9-1-1 Service Fee is set at $0.50 per month, per local exchange access line in those areas where 9-1-1 service is provided by an RPC.

The 9-1-1 Service Fee varies in areas in which 9-1-1 service is provided by an Emergency Communication District (ECD) as defined in H&SC Section 771.001(3).

Reference Rules and Statute:

H&SC Section 771.071 and subject to:

CSEC Rule 252.1; 255.4; 255.5; and 255.7.
H&SC Section 771.073; 771.074; and 771.077 (a).

H&SC Chapter 772 and subject to CSEC Rule 255.4

Remitted monthly to the Texas Comptroller of Public Accounts for customers whose 9-1-1 Service is provided by an RPC.

Each RPC and ECD is commonly referred to as 9-1-1 Entity, and collectively referred to as the 9-1-1 Entities.

Wireless 9-1-1 Emergency Service Fee

The Wireless 9-1-1 Emergency Service Fee is a statewide fee imposed on each wireless telecommunications connection, as defined in H&SC § 771.001(13), in an amount equal to $0.50 fee per month.

Reference Rules and Statute:

H&SC Section 771.0711 and subject to:

CSEC Rule 252.1.
H&SC Section 771.001(13); 771.073; 771.074; 771.077 (a).

Remitted monthly to the Texas Comptroller of Public Accounts.

Prepaid Wireless 9-1-1 Emergency Service Fee

The Prepaid Wireless 9-1-1 Emergency Service Fee is a statewide fee imposed on the purchase of each prepaid telecommunications service purchased by any method in an amount equal to 2.0% of the purchase price.

Reference Rules and Statute:

H&SC Section 771.0712 and subject to:

Texas Comptroller of Public Accounts Rule 3.1271
H&SC Section 771.073; 771.074; 771.077 (a).

Remitted quarterly to the Texas Comptroller of Public Accounts.

Remittance of Fees and Surcharge

Forms and instructions for remitting the Equalization Surcharge, the Wireless and Prepaid Wireless Emergency Service Fees, and the 9-1-1 Service Fee collected from customers whose 9-1-1 service is provided by an RPC are remitted to the Texas Comptroller of Public Accounts and can be accessed at Comptrollers Tax Form Website.

Information regarding the remittance of the 9-1-1 Service Fee to an ECD can be obtained by identifying and contacting the appropriate 9-1-1 Entity.