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.
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.
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.
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:
The goods and services tax (GST) and QST do not apply to the $0.04 administrative costs.