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 Is a seller allowed to deduct an administrative allowance from the 911 service

charges collected before remittance to the Department?

Yes. A seller may deduct and retain from the 911 service charges it collects from consumers

and remits to the Department an administrative allowance of five percent (5.00%).

 What is the 911 Service Charge Initial Allowance?

Sellers that collect the 911 service charge for prepaid wireless telecommunications service

may retain all of the service charges collected in the first three calendar months beginning on

or after July 1, 2013. The 911 Service Charge Initial Allowance should be reported on Line 4

of Form E-500L.

 How is the 911 Service Charge Initial Allowance calculated for a monthly filer?

A seller that selects a monthly filing frequency should enter the amount from Line 3 of Form E-

500L on Line 4 for the first three monthly returns. Line 5 should reflect $0.00 due for a seller

with a monthly filing frequency for the first three monthly returns. For example, a seller

registers to file and pay the 911 service charge monthly beginning July 1. The seller will retain

all service charges collected for the months of July, August, and September; therefore, line 5

will be $0.00 on the first three monthly returns.

 Is a seller that registers to collect the 911 service charge for prepaid wireless

telecommunications service that selects a monthly filing status required to file a

return for the first three months since each seller is allowed to retain all of the

service charges collected in the first three calendar months beginning on or after

July 1, 2013?

Yes, a seller is required to report the amount of 911 service charges collected and retained as

an initial allowance to the Department on Form E-500L. Except for the first 3 months for a

seller that selects a monthly filing status, Line 4 will be $0.00.

 How is the 911 Service Charge Initial Allowance calculated for a semiannual

filer?

A seller with a semiannual filing frequency who registers effective July 1 should compute the

sum of the service charges due for July, August, and September, multiply that amount by

95.00% (0.95), and enter the result on Line 4 of Form E-500L. Subtract the amount on Line 4

from the amount on Line 3, and enter the difference on Line 5. Line 4 should be $0.00 for a

seller with a semiannual filing frequency for returns filed after the first semiannual period,

provided the seller was required to register and collect the 911 service charge as of the first

month in a semiannual period. A seller that becomes liable to collect the 911 service charge in

the fifth or sixth month of a semiannual reporting period will be entitled to any additional initial

allowance for the third month on the second semiannual return filed with the Department.

Sellers that register on or after July 1, 2014 to report 911 service charges semiannually are

allowed to retain all service charges collected for the first 3 months.

March 2015

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Form E-500l Instructions - 911 Service Charge - Prepaid Wireless Telecommunications Return Page 5