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
Montana charges a $1.00 fee on each access line for each service subscriber.
Reporting and Payment Options
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 collected for 911 goes to a state special revenue fund for the development of emergency 911 systems.