Emergency Telephone System Fee
HB538 Signed into Law – May 5, 2025
This bill modifies Montana's emergency telephone system (9-1-1) laws. Key changes include:
- Increasing the 9-1-1 Advisory Council membership
- Updating the Council’s duties, including advising on fee allocation and grant distribution
- Establishing a fee for prepaid wireless services
- Clarifying fee collection and distribution processes to ensure appropriate funding for local and tribal governments
- Updating grant procedures, with priority given to telecommunications providers partnering with local governments
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