911 Prepaid Wireless Emergency Service Fee
Sign up to receive e-mail updates when this page changesThe 911 Prepaid Wireless Emergency Service Fee is collected by the seller from the consumer at the time of each retail transaction of prepaid wireless telecommunications for use in Texas and remitted to the Comptroller.
“Prepaid wireless telecommunications service” means a mobile telecommunication service that is paid for in advance and allows a person to access 911 emergency communication services.
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
Online Filing Now Available
The Comptroller's office is pleased to launch a new version of WebFile for 911 Prepaid Wireless Emergency Service Fee payers. This fast, easy and secure Web-based system allows you to electronically file your report and submit payment (by credit card, electronic check or via TEXNET).
Rate Details and Other Information
Rates
Any person who sells prepaid wireless telecommunications services, or who uses their own prepaid wireless telecommunications services, must file this report.
Two percent (2%) of the purchase price of each prepaid wireless telecommunications service purchased in person, by telephone, over the Internet or by any other method.
Due Date
Quarterly - 30th day following the end of the quarter in which the fee or surcharge was collected.
Since the effective date of June 1, 2010 for the new fee does not coincide with the quarterly filing period, any fees collected in June 2010 will be reported and paid on or before July 30, 2010. Reports must be filed even if no fee is due.
Electronic Reporting
Yes - See WebFile