Issue Date: 1999-09-01
Revised Date: 2022-07-14

Legal Citations

Object Type

Cash — Business Regulation

Origin Date

September 1, 1999 by H.B. 1983, 76th Leg., R.S.

Description

(1) The commission shall impose a 9-1-1 emergency service fee on each local exchange access line and each wireless telecommunications connection. The commission may set the fee in a different amount in each regional planning commission region for local exchange access line collections by the service provider, up to 50 cents a month for each line.

(2) The comptroller shall establish collection procedures to recover the costs of collection from a service provider or business service user that fails to timely deliver the fees.

(3) A wireless service provider shall collect an emergency service fee in an amount equal to 50 cents a month for each wireless telecommunications connection.

(4) A prepaid wireless 9-1-1 emergency services fee of 2% of the purchase price of each prepaid wireless telecommunications service purchased by any method is collected by the seller for remittance to the Comptroller for distribution, same as § 771.0711 fees. This fee also applies to marketplace providers (store, website, software application, or catalog).

(5) A prepaid wireless telecommunication service seller who fails to file a report or remit a service fee shall pay 5% of amount due as a penalty. If seller fails to file report or remit fee within 30 days after due date, an additional 5% penalty is imposed. In addition, a seller who fails to file a report shall pay a penalty of $50.

Due Date

(1) & (3) Not later than the 30th day after the last day of the month in which the fees were collected.

(2) As determined by the comptroller.

(4) & (5) As Chapter 151, Tax Code taxes are due

Note

$100 late fee deleted by H.B. 2914, 77th Leg., R.S.

(4) Added by H.B. 1831, 81st Leg., R.S.

Originally set up with a Health Revenue category code. Changed to Business Regulation to reflect correctly for cash reporting.

(1) amended and (5) added by S.B. 1, 82nd Leg., 1st C.S., eff. 10-1-11.

Fee collection (4) for marketplace providers added by S.B. 477, 87th Leg., R.S., effective July 1, 2022.

USAS Values

Appropriation Year 25
USAS Title 911 EMERGENCY SERVICE FEES
Receipt Category 03 – Business Regulation
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES