PreparedNon-prepaid 911 charge · Georgia Department of Revenue

Georgia 911 surcharge remittance

We prepare a filing packet for Non-prepaid 911 charge return. You key it into the portal and certify it there.

The state accepts no document for this filing: the return is keyed into the agency’s portal. What follows is the computed figure set, for you to enter.

Georgia accepts no document for this filing. The return is a Georgia Tax Center web return under the non-prepaid 911 charge account type, with no form number and no submittable PDF; the Excel file the Department publishes is an in-portal import aid that pre-populates the web return’s table and cannot be mailed or filed on its own. What the product produces for Georgia is the computed charge broken out by PSAP jurisdiction as the Department’s written import instructions describe, with the counts and provenance behind each figure, which the provider keys in or imports.

The rate in force now

Rate: $1.50 per line per month · Non-prepaid 911 charge
Effective: not published by the state · evidenced from 2019-01-01
Cite: O.C.G.A. §46-5-134(a)(1)(A)(i), as stated in Georgia Department of Revenue Policy Bulletin FET-2018-01
Form rev.: the state publishes no revision label
Source: Georgia Department of Revenue — Policy Bulletin FET-2018-01, Non-prepaid 911 Charge and Prepaid Wireless 911 Charge (December 11, 2018)
Retrieved: Wed, August 12, 2026 · two independent fetches agree

Cadence

Monthly · set by statute

“The returns and collected charges will be due on the 20th day of each month following the month of collection.”

Georgia Department of Revenue, Policy Bulletin FET-2018-01, Non-prepaid 911 Charge, Q4

Every service supplier files monthly. Neither research pass found a small-filer quarterly or annual election for this charge.

Due dates

Non-prepaid 911 charge return and payment

To: Georgia Department of Revenue
Rule: the 20th of the month after the period ends
Weekends: the date shown is not moved for a weekend or holiday
Applies to: Monthly

“The returns and collected charges will be due on the 20th day of each month following the month of collection.”

Georgia Department of Revenue, Policy Bulletin FET-2018-01, Non-prepaid 911 Charge, Q4

The Department’s bulletin and O.C.G.A. §38-3-185 state the same day: not later than the twentieth day of the month following the month of collection.

Georgia publishes no weekend or holiday rule for this deadline, so the engine applies none and renders the date the bulletin produces. A deadline landing on a weekend should be confirmed with the Department.

Late remittance accrues interest at the rate O.C.G.A. §48-2-40 specifies. It is recorded here as a fact about the state’s rule and never as a reason to hurry.

Counting rule

Per non-prepaid telephone service provided to the subscriber — one charge for each service, whether it is delivered over wireline, wireless or interconnected VoIP. For multi-line and trunked service, which is the ordinary business VoIP case, Georgia caps the count at the number of simultaneous outbound calls the activated and enabled voice channels support, so a private branch exchange behind trunk capacity is counted by that capacity rather than by extension. Telephone services billed to federal, state or local government are exempt, and the Department’s bulletin says exempt service is still reported.

The count is a concurrent-call capacity number, not a count of seats and not a count of direct-inward-dial numbers. A subscriber whose service can carry twenty-three simultaneous outbound calls is counted at twenty-three regardless of how many extensions sit behind it. This is the Georgia-specific counting nuance and it is the field the entry grid asks for; the provider derives it from their own provisioning records rather than from a line-count column.

Per-customer cap
No numeric per-customer or per-location cap was established. The concurrent-call limit above is the only ceiling either research pass found, and the statutory text behind it could not be read from a Georgia-published source, so whether any further cap exists is unconfirmed.

“shall not exceed the number of simultaneous outbound calls that can be made from voice channels the service supplier has activated and enabled”

O.C.G.A. §46-5-134(a)(1)(A)(ii), read through a non-state mirror after Georgia’s own code host served no text to either research pass — see this record’s gap on the counting rule

Collection allowance

1.00%

Applies to: the gross amount collected
On the form: Vendor’s compensation on the Georgia Tax Center non-prepaid 911 charge return

“A service supplier may retain 1% of the non-prepaid 911 charge remitted, provided the return is filed timely and the charge is remitted timely.”

Georgia Department of Revenue, Policy Bulletin FET-2018-01, Q7, restating O.C.G.A. §46-5-134(d)(1)

The one percent is conditional: Georgia allows it only where the return is filed on time and the charge is remitted on time. The engine computes it and flags the condition on every period rather than treating it as a constant, because a back period filed late does not earn it and no source addresses how a late catch-up filing is treated. Three percent belongs to the prepaid wireless charge and a different remitter; it never applies here. The cost-recovery fee a supplier may bill its own subscribers is not a deduction from what is remitted — the statute bars netting it against the charge.

Rate history

1 window on record

The engine resolves the window that covers the filing period, never the latest one. A back period therefore prices at the rate that was in force for it.

2019-01-01 (evidenced) → current
$1.50 per line per month · Non-prepaid 911 charge
O.C.G.A. §46-5-134(a)(1)(A)(i), as stated in Georgia Department of Revenue Policy Bulletin FET-2018-01
https://dor.georgia.gov/document/policy-bulletin/fet-2018-01-non-prepaid-911-charge-and-prepaid-wireless-911-charge/download · retrieved Wed, August 12, 2026
Georgia publishes no effective date for this amount, so the window has no published start. What both research passes did establish is that January 1, 2019 is when collected charges began to be reported and remitted to the Department of Revenue rather than to local PSAPs, and that the Department’s own bulletin documents a rate change on that date only for the prepaid wireless charge. The amount is bounded at the start of the current remittance model, which is also the earliest account start date the portal accepts.
A guess at when $1.50 was first set would have been easy to write and impossible to defend on a back-period filing. The date is recorded as unpublished instead, with the gap on this record saying what was searched.

Zero-report rule

not published

Zero report · not on record

Georgia does not state whether a return is required for a month with no charge collected. The Department’s filing workflow opens with a question asking whether the filer had transactions during the period, which suggests a no-liability period is handled inside the ordinary return flow rather than exempted from it, but neither the Department’s instructions nor Policy Bulletin FET-2018-01 says a return is required for a zero period, and both research passes reached that absence independently. There is no sworn or declared zero-report language of the kind Minnesota requires.

Searched: Policy Bulletin FET-2018-01 in full, the Department’s how-to-register, how-to-file and how-to-import instructions, and its non-prepaid and prepaid wireless program page.

Record retention

not published

Record retention · not on record

Georgia publishes no record-retention period specific to the non-prepaid 911 charge, and neither research pass could confirm from a primary source that the state’s general tax recordkeeping rules reach it. No period is asserted here. A provider should keep the counts and the filed returns for at least as long as any other Georgia tax record and confirm the applicable period with the Department.

Searched: Policy Bulletin FET-2018-01, the Department’s non-prepaid 911 charge instructions pages, and its business-tax program page.

Registration

A non-prepaid 911 charge account is registered on the Georgia Tax Center, and it has a prerequisite that catches providers out: a Georgia sales and use tax account must already exist, and each account is tied to one federal employer identification number.

https://dor.georgia.gov/how-register-non-prepaid-911-charge-account

That start-date floor constrains how far back a Georgia catch-up filing can reach through the portal, which is worth knowing before a provider counts on filing an older period there.

The agency’s portal

Return: Non-prepaid 911 charge return
Portal: https://gtc.dor.ga.gov
Form: The state publishes no form identifier. Georgia assigns the non-prepaid 911 charge return no form number. It is a web return under an account type rather than a numbered instrument, and both research passes reached that conclusion independently from the Department’s own filing instructions. The companion import file is titled “Non-prepaid 911 Import”, which names a spreadsheet template rather than the return.

The filer signs in to the Georgia Tax Center, opens the non-prepaid 911 charge account, and completes the period’s return. Two entry paths reach the same return: line-by-line entry in the portal’s table, or an in-portal import step that pre-populates that table from the Department’s published Excel template. Payment accompanies the return through the portal.

Remit to

State, single agency

Agency: Georgia Department of Revenue
Division: Administered through the Georgia Tax Center under the non-prepaid 911 charge account type
Payee: Georgia Department of Revenue
Address: Filed and paid through the Georgia Tax Center.
Contact: https://dor.georgia.gov/taxes/taxes-business/other-business-taxes/non-prepaid-and-prepaid-wireless
Rate set by: The General Assembly, by statute. The Georgia Emergency Communications Authority runs the state’s public-facing 911 program and receives a share of the money, but it is not the party a provider registers with, files to, or pays.

Out of scope

What this page does not cover.

Georgia’s prepaid wireless 911 charge
A charge of the same amount collected by the retail seller at point of sale on each retail transaction, with its own three percent vendor’s compensation and its own account type. A different remitter entirely, and the matching dollar figure makes the two easy to conflate.
The wireline and wireless rows on the same return
The return breaks the charge out by service type. This record covers the interconnected VoIP obligation of a VoIP service supplier; a supplier that also sells wireline or wireless service reports those rows too, and this product does not compute them.
The subscriber cost-recovery fee
A service supplier may bill its own subscribers up to forty-five cents a month toward its 911 implementation costs. The statute bars deducting it from the charge remitted, so it never enters the amount owed to the state and it is not modeled here.
Companion surcharges
Neither research pass found a 988, telecommunications relay or poison-control field on this return. It carries the 911 charge alone.

Everything else this record does not know

Rate history · not on record

When Georgia set the non-prepaid 911 charge at $1.50, and what if anything preceded it, could not be established. Georgia’s sanctioned code host returns an unscriptable shell to an automated fetch and every mirror carrying the section’s amendment history was blocked, so neither research pass reached a Georgia-published statement of the rate’s own effective date. What changed on January 1, 2019 is documented as the remittance destination, not the amount.

Searched: Policy Bulletin FET-2018-01, the Department’s program and instructions pages, the state’s sanctioned code host, and every reachable copy of O.C.G.A. §46-5-134.

Counting rule · not on record

The operative statutory text of the counting unit and the concurrent-call rule has not been read from a Georgia-published source. One research pass obtained it through a non-state mirror after the state’s own code host failed; the other could not reach the statute at all. The Department’s own bulletin confirms the charge and the government exemption but gives only a plain-language description of the counting unit. The rule is quoted here with that provenance stated on its face, and the arithmetic the engine performs does not depend on it — the provider derives the count.

Searched: Georgia’s sanctioned code host, three third-party copies of O.C.G.A. §46-5-134, the web archive, and Policy Bulletin FET-2018-01.

Filing method · not on record

The import template’s column layout was never read. The workbook the Department publishes is structure-protected and could not be opened, so the charge-type by PSAP-jurisdiction row structure rests on the Department’s prose instructions rather than on the file itself. A packet ordered to that template cannot claim to match it column for column until the file is opened.

Searched: The Department’s template listing page, the current template file itself, and its how-to-import instructions.

Registration · not on record

Whether the Georgia Emergency Communications Authority runs a service-provider registry separate from or additional to the Georgia Tax Center account is unconfirmed. The Authority’s site is a client-rendered application from which one research pass could extract nothing and the other reached only stored content through a data interface. If such a registry exists it would matter to what a provider has to do before filing.

Searched: The Authority’s fee-remittance pages, the Department’s registration instructions, and the predecessor agency’s legacy page.

Sources

Every fact above traces to one of these, retrieved Wed, August 12, 2026.

The record was reached by two independent research passes that agreed. Each source below opens at the address it was read from, with the date it was read.

Georgia Department of Revenue — Policy Bulletin FET-2018-01

The $1.50 amount, the monthly cadence and the twentieth-day due date verbatim, the government exemption and the duty to report exempt service, the one percent vendor’s compensation and its timeliness condition, and the registration mechanics.