Form St-406 - 2014 Wireless 911 Charge Return (Page 2 of 3) in pdf

Instructions for Completing Wireless 911 Charge Return

The 911 charge

imposed

with respect

tocommercial

mobile

radio service

(CMRS)

connection

and

prepaid

wireless

retail

transaction

is paid to the S outh

Carolina

Department

of R evenue.

The a mount

ofthe charge

is62cents ($0.62)

per m obile

identification

number

for c ommercial

mobile

radio

service

providers

or62cents ($0.62)

per p repaid

wireless

retail

transaction

for p repaid

wireless

sellers.

Part A - Instructions for Completing CMRS (Commercial Mobile Radio Service) 911 Charge

Section

Line 1 .Total CMRS ( Commercial

Mobile

Radio Service)

911 Charges

Collected:

Enter the total

amount

ofCMRS 911 charges

collected

bymultiplying

the total number

ofmobile

identification

numbers

assigned

to aSouth

Carolina

area code by $0.62 (monthly

CMRS 911 c harge

collected

per

mobile identification number.)

Line 2. CMRS Provider Reimbursement: Reimbursement that may be claimed by the CMRS Provider

is 2% for collecting and handling the charge.

Line 3. Net Amount Due: Subtract Line 2 from Line 1 and enter the results here.

Line 4. Add Penalty and Interest: (See section below for information on penalty and interest

calculations.) Add penalty and interest for each period of delinquency (return with payment is not filed

and paid on or by due date) and enter total on line 4.

Line 5. CHARGE AMOUNT DUE: Add lines 3 and 4.

Part B - Instructions for Completing Prepaid Wireless 911 Charge Section

Line 6. Total Prepaid

Wireless

911Charges

Collected:

Total number of all p repaid

wireless

telecommunication

service

sold m inus total number ofall p repaid

wireless

telecommunications

services

sold for resale

equals

total

number

of p repaid

wireless

retail

transactions

sold.

Enter

the t otal

amount

of p repaid

wireless

911 c harges

collected

by multiplying

the t otal

number

of p repaid

wireless

retail transactions by $0.62 (Charge per prepaid wireless retail transaction).

Line 7. Prepaid Wireless Seller Reimbursement: Reimbursement that may be claimed by the prepaid

wireless seller is 3% for collecting and handling the charge.

Line 8. Net Amount Due: Subtract Line 7 from Line 6 and enter the results here.

Line 9. Add Penalty and Interest: (See section below for information on penalty and interest

calculations.) Add penalty and interest for each period of delinquency (return with payment is not filed

and paid on or by due date) and enter total on line 9.

Line 10. CHARGE AMOUNT DUE: Add lines 8 and 9.

Line 11. TOTAL CHARGE AMOUNT DUE: Add lines 5 and 10 and enter total here.

Note:

If a billed subscriber purchases a service that is both a CMRS service and a VOIP service, and there is

a single active mobile telephone number or successor dialing protocol associated with the service,

then only the CMRS 911 charge set forth in Section 23-47-50(F) shall apply to the service.

50972033

Form St-406 - 2014 Wireless 911 Charge Return Page 2

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