911 Fee Remittance Procedures and Rates
The Maryland 911 Surcharge is required to be collected from subscribers to any telecommunication service that provides 911 accessible service and remitted on a monthly basis. 911 Surcharge fees are collected as part of the telecommunication service providers monthly billing process or monthly recurring credit/debit card payment transactions. For a complete list of remittance procedures and a downloadable fee remittance form, please download the below links:
The Emergency Number Systems Board recommends using the below downloadable Excel Spreadsheet for Remitting the 911 Surcharge
New Pre-paid Wireless Rates
Beginning July 1, 2013, sellers of prepaid wireless telecommunications services are required to report and remit to Maryland’s Comptroller all Prepaid Wireless E 9-1-1 Fees collected by the seller for retail transactions of prepaid wireless telecommunications. “Prepaid wireless telecommunications” services means a commercial mobile radio service that: 1) allows a consumer to dial or access 9-1-1; 2) must be paid in advance; and 3) is sold in predetermined units that decline with use in a known amount. The Prepaid Wireless E 9-1-1 Fee is collected by the seller from the consumer for each retail transaction in Maryland. A retail transaction occurs in Maryland if: 1) the sale or recharge takes place at the seller’s place of business located in Maryland; 2) the consumer’s shipping address is in Maryland; or 3) no item is shipped, but the consumer’s billing address or the location associated with the consumer’s mobile telephone is in Maryland.
The Prepaid Wireless E 9-1-1 Fee is 60 cents per retail transaction. The Prepaid Wireless E 9-1-1 Fee is not subject to Maryland sales and use tax. Sellers of prepaid wireless telecommunications services are required to report and remit to the Comptroller all Prepaid Wireless E 9-1-1 Fees collected by the seller. A seller shall report and remit all Prepaid Wireless E 9-1-1 Fees collected by the seller to the Comptroller in the manner provided for remitting sales and use tax.
Please see Form 202, Sales and Use Tax Return to report and remit.