(1) A provider is required to complete form 9-1-1, Emergency Telephone (9-1-1) Service Fee Return, which is provided by the department, on or before the last day of the month following the end of each calendar quarter.

(2) The following information is required to be reported on form 9-1-1:

(a) the ending date of the calendar quarter for which the return is being filed;

(b) the name and address of the provider of telephone exchange access services or service provider of wireless telephone services;

(c) the type of service provider, whether it is a prepaid wireless provider, wireline service provider, internet/VOIP service provider, wireless service provider, or other service provider;

(d) the total number of access lines for each month of the calendar quarter;

(e) the number of exempt access lines for each month of the calendar quarter;

(f) the number of taxable lines for each month of the calendar quarter;

(g) the amount of fee computed by multiplying the total number of taxable access lines times the amount stated in 10-4-201, MCA;

(h) the amount of credits for uncollectible accounts, incorrect billings, and any other appropriate adjustments;

(i) the amount of uncollectible accounts recaptured during the quarter that were previously deducted as uncollectible accounts in a previous quarter under (2)(g); and

(j) the amount of fee remitted with the return.

(3) If the total amount of the fee is less than $50 in each of the quarters during the preceding calendar year, the service provider may file an annual return in lieu of filing quarterly returns, provided the annual return is filed along with full payment by the last day of the month after the close of the calendar year.

History: 10-4-203, 10-4-212, 15-1-201, MCA; IMP, 10-4-201, 10-4-203, 10-4-204, 10-4-211, 10-4-212, MCA; NEW, 1986 MAR p. 1963, Eff. 11/29/86; AMD, 1998 MAR p. 185, Eff. 1/16/98; AMD, 2003 MAR p. 1352, Eff. 6/27/03; AMD, 2010 MAR p. 759, Eff. 3/26/10.