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


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