Texas Comptroller Manual of Accounts - Fiscal 2025
GR Account 5050 – 9-1-1 Service Fees

Created in General Revenue to record receipts from 9-1-1 emergency service fees on local exchange access lines. The fee is collected by a local exchange service provider and remitted to the commission by the 30th day after the last day of the month in which the fees are collected. Account includes late penalties up to $100 per day assessed against a service provider who fails to timely deliver the fee.

Money remaining in the Emergency Service Fee on Wireless Telecommunications Trust Fund (0875) after payment is made to emergency communications districts not participating in the state plan is transferred to this account. Any amounts remaining from appropriations to the commission from Fund 0195 – Next Generation 9-1-1 Service, not distributed to emergency communication districts, is transferred to this account.

The account may be used only for:

• Planning, development, provision, or enhancement of the effectiveness of 9-1-1 service.
• Transition to a 9-1-1 system capable of addressing newer technologies and capable of other needs.
• Planning and deploying statewide, regional, and local emergency network systems.
• Updating geospatial mapping technologies.
• Assistance to volunteer fire departments under Subchapter G, Chapter 614, Government Code, if statutory 9-1-1 purposes are funded and all dedicated sources of funding for volunteer fire departments are obligated.

Creation of the account was finally authorized by H.B. 3084, 76th Leg., R.S.

H.B. 7, 83rd Leg., R.S. requires interest be deposited to General Revenue (0001) and adds new uses.

Transfer from Fund 0195 added by H.B. 3290, 88th Leg., R.S.