911 Emergency Telephone Service Fee

Description

You may file and pay your Emergency Telephone Service Fees through our TransAction Portal (TAP).

Montana charges a $1.00 fee on every access line on every 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 living on their own reservation

Telephone service providers must file an Emergency Telephone Service Fee (Form 911) reporting form each quarter.

Form 911 is due by the last day of the month following the calendar quarter:

  • January 31
  • April 30
  • July 31
  • October 31

The revenue goes to a state special revenue fund for developing emergency 911 systems. (10-4-201, MCA through 10-4-212, MCA and 42.31.4 ARM)