Reporting and Remitting the Municipal Tax for 9-1-1 Service
You must file a return for each of your reporting periods, even those during which you did not receive any sum for telephone services or provide any telephone service.
Providers that are QST registrants
If you are a telephone service provider that is a QST registrant, you must file your returns for the municipal tax for 9-1-1 service for the same periods for which you file your QST returns. Complete form FMZ-244.68-V, Return for the Municipal Tax for 9-1-1 Service, and submit it to us no later than the date on which your QST return must be filed.
Providers that are not QST registrants
If you are a telephone service provider that is not a QST registrant, you will be assigned an annual filing frequency when you register for the municipal tax for 9-1-1 service. You must complete and file form FMZ-244.68-V, Return for the Municipal Tax for 9-1-1 Service, no later than March 31 of the following year.
However, you may elect to have a monthly or quarterly filing frequency by sending us a notice in writing.
Remitting the tax
When you file your return, you must remit the municipal tax for 9-1-1 service that you collected or should have collected during the reporting period, after subtracting the prescribed administrative costs ($0.04 for each amount of tax collected).
If you reserve one of your telephone services for your own use, you must pay the municipal tax for 9-1-1 service with respect to that service.
You must remit the municipal tax for 9-1-1 service:
- using the online payment service of a financial institution (use your payment code);
- in person at a financial institution; or
- by mail.
The goods and services tax (GST) and QST do not apply to the $0.04 administrative costs.