Line 1 - Enter total number of items of prepaid wireless telecommunications service sold at retail during the period. Each item of prepaid wireless telecommunications service sold is subject to the fee.
Example: If two prepaid phone cards are sold to a consumer the retailer must collect E 9-1-1 fees from the consumer in the amount of $1.16 ($0.58 for each item sold).
For the E 9-1-1 fee, prepaid wireless telecommunications service means wireless telephone service that a consumer pays for in advance, that allows the consumer to access the E 9-1-1 system by dialing 9-1-1, and that is sold in predetermined units or dollars that decline with use.
Line 2 - Fee applies to each item of prepaid wireless telecommunications service sold. The amount of the fee is determined annually by the Public Utilities Regulatory Authority.
Line 3 - Total fees collected from customers for retail transactions of prepaid wireless telecommunications service. Multiply Line 2 by Line 1.
Line 4 - A prepaid wireless telecommunications service retailer may retain 1% (.01) of the fees collected on retail transactions of prepaid wireless telecommunications service. Multiply Line 3
by 1% (.01).
Line 5 - Subtract Line 4 from Line 3.
Line 6 - Late Payment Penalty:
Penalties for late electronic funds transfer (EFT) payments are:
2% of the tax due for EFT payments not more than 5 days late;
5% for EFT payments more than 5 days but not more than 15 days late; and
10% for EFT payments more than 15 days late.
Late Filing Penalty: If no fee is due, the Commissioner of Revenue Services may impose a $50 penalty for the late filing of any return or report required by law to be filed.
Line 7 - Interest: If this is a late or amended return, compute the interest at the rate of 1% (.01) per month or fraction of a month from the due date until the date of payment. Interest is
based on the amount that should have been remitted on time.
Line 8 - Add Lines 5, 6, and 7.