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

Legal Cites

Object Type

Cash — Business Regulation

Origin Date

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


(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


$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 24
Receipt Category 03 – Business Regulation
Receipt Type 30 – State Service Fees
Object Group 30 – Revenues
USAS Status A