Emergency Telephone System Fee
Overview
Telephone providers in Montana pay a fee on each access line on each service subscriber.
The fee doesn't apply to service subscribers the state is prohibited from taxing, such as
- The federal government
- Tribal governments
- Enrolled members of an Indian tribe residing on their own reservation, who sign a statement saying they do not receive 911 service
Fees
Montana charges a $1.00 fee on each access line for each service subscriber.
Reporting and Payment Options
- File and pay through our TransAction Portal (TAP) or
- Make an ACH Credit Payment
Due Dates
Reports and payments are due the last day of the month following the calendar quarter:
- First Quarter: April 30
- Second Quarter: July 31
- Third Quarter: October 31
- Fourth Quarter: January 31
Penalties and Interest
Emergency Telephone System Fees are subject to the penalties and interest found in 10-4-211, MCA.
Revenue Distribution
The Emergency Service Telephone Fee distribution can be found in 10-4-304, MCA.
Related Laws
Need Help?
For more information, please contact the Department's Business Tax Unit:
Phone: (406) 444-6900
Email: DORBitBTU@mt.gov