If you provide telephone services, you must collect the municipal tax for 9-1-1 service from every person that has a subscription to a telephone service or that pays a sum in advance for the service. However, you are not required to collect the tax from any person that purchases a telephone service for the purpose of providing it to someone else as a telecommunications service provider.

At least once a year, you must, by any means you consider appropriate, inform the person:

• that you are collecting the municipal tax for 9-1-1 service on the telephone service
• that the tax, for each telephone service, is $0.46 a month per telephone number or, in the case of a multi-line service other than a Centrex service, per outgoing access line

If you are required to refund an amount of tax you collect, refer to Refund of the Municipal Tax for 9-1-1 Service.