FilledMaryland 9-1-1 Trust Fund Report · Comptroller of the Treasury

Maryland 911 surcharge remittance

We fill Maryland 9-1-1 Trust Fund Report in the state's own workbook, its formulas and layout untouched. You review it, sign it, and send it to Comptroller of the Treasury.

The state publishes a workbook and this product fills it in place, leaving its formulas, styles and layout exactly as the state issued them. The workbook recalculates its own totals when it is opened.

Maryland publishes an Excel workbook and the product fills the state’s own file, leaving its formulas, styles and layout untouched. All 103 formula cells survive, the filled file was opened in Excel, and it recalculated to the state’s own totals.

The rate in force now

Rate: $0.50 per line per month · State 9-1-1 Fee
Effective: 2026-07-01 → 2027-06-30
Cite: Md. Code Ann., Public Safety §1-310 and §1-311
Form rev.: FY27 (in-sheet marker “*Revised 6/22/26”)
Source: Maryland Department of Emergency Management — “Maryland 9-1-1 Trust Fund Report”, FY27 remittance workbook, rate column read cell by cell
Retrieved: Wed, August 12, 2026 · two independent fetches agree

Cadence

Monthly · set by statute

“on a monthly basis”

Md. Code Ann., Public Safety §1-310

The statute sets a monthly remittance duty and names no calendar day; the day comes from the 9-1-1 Board’s published fee-collection procedures.

Due dates

Maryland 9-1-1 Trust Fund Report and payment

To: Comptroller of the Treasury, Revenue Administration Division
Rule: the 23rd of the month after the period ends
Weekends: the date shown is not moved for a weekend or holiday
Applies to: Monthly

“due by the 23rd of each month”

Maryland 9-1-1 Board, FY27 fee-collection procedures

Maryland publishes no weekend or holiday rule for this deadline, so the engine does not move the date. The Board’s wording is the whole of what the state says.

Authority conflict

3 disagreements between the state's own documents.

This is never settled in code. Both positions are reproduced as the state wrote them, the engine’s posture is stated plainly, and the period is flagged for review so a person decides before it closes.

Montgomery County’s fee for fiscal year 2027

Flagged for review

The state’s own workbook disagrees with itself on this row. The rate the workbook’s formulas actually use is $2.43 combined, which is $0.50 state plus a $1.93 county fee, and that figure is corroborated by the research record. The hidden annotation beside the row describes a different change.

FY27 remittance workbook, rate cell C31 — the figure the workbook’s own formulas read

“2.4299999999999997”

https://mdem.maryland.gov/911%20Board%20Minutes/FY27%20REMITTANCE%20FORM%20-%20for%20July%202026%20to%20June%202027%20w-Access%20%28updated%206.29.26%29.xlsx

FY27 remittance workbook, in-file annotation M31

“From $.75 to $1.47”

https://mdem.maryland.gov/911%20Board%20Minutes/FY27%20REMITTANCE%20FORM%20-%20for%20July%202026%20to%20June%202027%20w-Access%20%28updated%206.29.26%29.xlsx

What the engine does: The engine prices Montgomery at the rate cell, $2.43, because that is the cell the state’s own formulas multiply and the figure the research record independently corroborates. The annotation is shown beside it, unaltered.

What you can do: Confirm Montgomery County’s fiscal year 2027 fee with the Maryland 9-1-1 Board at 911.board@maryland.gov before filing a period that includes Montgomery lines.

Applies from 2026-07-01

Washington County’s fee for fiscal year 2027

Flagged for review

The same disagreement appears on the Washington County row. The rate cell holds $2.50 combined, implying a $2.00 county fee; the annotation beside it describes an increase to $1.75, which would make the combined figure $2.25.

FY27 remittance workbook, rate cell C37 — the figure the workbook’s own formulas read

“2.5”

https://mdem.maryland.gov/911%20Board%20Minutes/FY27%20REMITTANCE%20FORM%20-%20for%20July%202026%20to%20June%202027%20w-Access%20%28updated%206.29.26%29.xlsx

FY27 remittance workbook, in-file annotation M37

“From $1.25 TO $1.75”

https://mdem.maryland.gov/911%20Board%20Minutes/FY27%20REMITTANCE%20FORM%20-%20for%20July%202026%20to%20June%202027%20w-Access%20%28updated%206.29.26%29.xlsx

What the engine does: The engine prices Washington County at the rate cell, $2.50, for the same reason it prices Montgomery at its rate cell. The annotation is shown beside it, unaltered.

What you can do: Confirm Washington County’s fiscal year 2027 fee with the Maryland 9-1-1 Board at 911.board@maryland.gov before filing a period that includes Washington County lines.

Applies from 2026-07-01

The size of the collection allowance

Flagged for review

Maryland’s FY27 fee procedures document is internally inconsistent: its main paragraph says half of one percent, while one form-field caption in the same document reads “50% Administrative Fee”. Both research passes read the caption as a rendering artifact.

Md. Code Ann., Public Safety §1-310(d)(2)(iv)

“an amount equal to 0.50% of the State 9-1-1 fees to cover the expenses of billing, collecting, remitting, and keeping records”

https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gps&section=1-310&enactments=false

FY27 fee procedures, form-field caption

“50% Administrative Fee”

https://mdem.maryland.gov/911%20Board%20Minutes/1%20FY27%20Fee%20Procedures%20w-Access%20%28updated%206.29.26%29.docx

What the engine does: The engine applies 0.50%, the figure in the statute and in the workbook’s own formula. The caption is recorded in case it ever turns out to reflect an intended change.

What you can do: No action is expected. Raise it with the 9-1-1 Board only if the Comptroller ever queries the allowance figure on a filing.

Counting rule

Per 9-1-1-accessible service — each switched local exchange access service, each commercial mobile radio service, and each other 9-1-1-accessible service. Interconnected VoIP is captured by “other 9-1-1-accessible service”, and the workbook’s own Utility Type checkbox lists VOIP alongside Wireline and Wireless. No numeric per-customer or per-location cap appears in the statute or the procedures.

Where a provider furnishes one person or entity capacity for more than one simultaneous outbound call, each separate outbound-call voice channel is a separate 9-1-1-accessible service, regardless of technology. A hosted or SIP trunk with ten concurrent outbound channels owes ten fees, not one per account and not one per named number. A broadband connection not used for telephone service is not a separate voice channel. Multiple devices sharing one mobile number count as a single service, but that exception is a commercial mobile radio service rule and does not reach VoIP.

Per-customer cap
No numeric per-customer or per-location line cap was found in the statute or the Board’s procedures. Where capacity is shared across locations or states, only the in-state and, for the county fee, in-county portion is fee-liable, apportioned from the provider’s own books and records; customer self-certification of the allocation is an allowed basis.

“switched local exchange access service or CMRS or other 9-1-1-accessible service”

Md. Code Ann., Public Safety §1-310(b)

Collection allowance

0.50%

Applies to: the state component only
On the form: Collection Allowance column (E) of the remittance workbook

“an amount equal to 0.50% of the State 9-1-1 fees to cover the expenses of billing, collecting, remitting, and keeping records”

Md. Code Ann., Public Safety §1-310(d)(2)(iv) and §1-310(e)(2)(iv)

The allowance never applies to the county fee portion. The workbook implements it as `=(lines × 0.5) × 0.005` — half a percent of the state fee alone — and an engine that applies it across the combined total under-remits the county share.

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.

2026-07-01 → 2027-06-30
$0.50 per line per month · State 9-1-1 Fee
Md. Code Ann., Public Safety §1-310 and §1-311
https://mdem.maryland.gov/911%20Board%20Minutes/FY27%20REMITTANCE%20FORM%20-%20for%20July%202026%20to%20June%202027%20w-Access%20%28updated%206.29.26%29.xlsx · retrieved Wed, August 12, 2026
The workbook’s footer reads “Rates effective as of 7/1/26 to 6/30/27”, which is where this window’s dates come from.
The 75-cent cap in §1-311(c)(1) is not an effective ceiling. A county whose capped fee did not cover its actual 9-1-1 operating costs the prior year may exceed it for the following fiscal year, and several do.
Montgomery’s published rate cell holds 2.4299999999999997 — a binary float in the state’s own file. It is recorded here as 243 cents, because a rate held as a float is how a filing ends up a hundredth of a cent short on every line.
Flagged for review: Montgomery County’s fee for fiscal year 2027; Washington County’s fee for fiscal year 2027

This state’s schedule is a per-sub-jurisdiction lookup rather than one figure, and the record carries it line by line out of the state’s own published table.

Zero-report rule

not published

Zero report · not on record

Maryland does not state whether a monthly filing is required when a provider has no 9-1-1-accessible services or collected nothing for the month. The workbook has no zero-liability checkbox and no declaration field; its per-county rows default to zero and compute a $0 total, so a $0 form is mechanically submittable, but no source says a filing is mandatory in a no-liability month.

Searched: Pub. Safety §1-310 and §1-311, COMAR, the 9-1-1 Board’s fee-collection procedures for FY25 and FY27, and every field of the remittance workbook. Both research passes reached the same absence.

Record retention

4 years

Verified in statute for the State Fee explicitly. §1-311 does not restate the duty for the county fee; both fees are collected and remitted by the same agent on one report and the Board’s procedures treat the four-year standard as covering 9-1-1 fees generally, but the county-fee-only case is not separately verified.

“shall keep records of 9-1-1 fees collected and remitted under this paragraph for at least 4 years after the fee is remitted”

Md. Code Ann., Public Safety §1-310(d)(2)(iii), with identical language at §1-310(e)(2)(iii)

Registration

Registration · not on record

Maryland publishes no dedicated registration form, portal or documented process for a new provider to open a remittance account with the Comptroller or the Board. The workbook itself collects the utility name, contact details, mailing address and a utility-type checkbox that includes VOIP, so registration appears to be accomplished by submitting the form for the first time. The only standing published contact is 911.board@maryland.gov or (410) 339-6383.

Searched: The 9-1-1 Board’s page and fee-collection procedures, the statute, and the workbook. Both research passes reached the same absence.

The state’s own workbook

Form: The state publishes no form identifier. Maryland assigns no numeric form identifier to this report. The agency identifies it by title — “Maryland 9-1-1 Trust Fund Report” — plus a fiscal-year filename convention. Earlier generations of the form were titled “Emergency Telephone System Trust Fund Report”.
Title: Maryland 9-1-1 Trust Fund Report
Revision: FY27 (in-sheet marker “*Revised 6/22/26”; file updated 6.29.26)
Published at: https://mdem.maryland.gov/911%20Board%20Minutes/FY27%20REMITTANCE%20FORM%20-%20for%20July%202026%20to%20June%202027%20w-Access%20%28updated%206.29.26%29.xlsx

The workbook is downloaded, filled, signed and dated, and mailed with a check. Maryland publishes no electronic filing or payment path for this remittance.

Remit to

Hybrid, state plus local

Agency: Comptroller of the Treasury
Division: Revenue Administration Division
Payee: MD - Comptroller of the Treasury, with “9-1-1 Trust Fund” on the memo line
Address: State of Maryland – Comptroller of the Treasury, Revenue Administration Division, Revenue Administration Center, P.O. Box 207, Annapolis, MD 21404-0207
Contact: 911.board@maryland.gov · (410) 339-6383
Rate set by: The Maryland 9-1-1 Board, within the Maryland Department of Emergency Management, administers the program and publishes the rate schedule; the Comptroller collects.

Out of scope

Maryland has a local component this product does not cover.

Maryland is hybrid on the money and single-destination for the provider. The State 9-1-1 Fee and every applicable County 9-1-1 Additional Fee are computed on one combined monthly form and paid with one check to the Comptroller of the Treasury. The form’s per-county rows and its County Share column exist so the Comptroller can redeposit each county’s portion into that county’s trust fund sub-account. The provider never remits to a county directly and never files a county-level return.

The Prepaid Wireless E 9-1-1 Fee
It is sixty cents per retail transaction, collected by the retail seller rather than the service provider and remitted through the Comptroller’s ordinary Sales and Use Tax process on Form 202. Different remitter, different filing.
Maryland’s 988 fee
It is administered separately by the Behavioral Health Administration and does not appear on this form.

Everything else this record does not know

Rate history · not on record

The registry carries Maryland’s fiscal year 2027 county schedule only. The prior schedule, in force from July 1, 2024 to June 30, 2026, was never captured county by county from a primary source — only its range and a handful of named counties. A back period before July 1, 2026 is therefore refused rather than priced against a partial table.

Searched: The published FY27 surcharge table workbook, which preserves the July 1, 2024 schedule in the same file, and the FY25 fee-collection procedures. Both research passes recorded ranges rather than the full prior table.

Rate history · not on record

Whether Somerset, Washington, Allegany or Queen Anne’s changed rates part-way through the July 1, 2024 to June 30, 2026 window is unresolved. The FY27 workbook carries in-file annotations naming those counties, some marked retroactive, while a comparison of the two published schedules shows only Dorchester and Montgomery changing between them. The two observations are reconcilable if the extra annotations describe in-year revisions to the prior schedule, but that is inference rather than verification.

Searched: Both published schedules in the FY27 surcharge table workbook, and the annotation columns of the remittance workbook.

Rate history · not on record

The state fee amount in force before July 1, 2022 was not retrieved. The current $0.50 figure has been unchanged since that date.

Searched: The statute’s current text and the Board’s published materials.

Portal address · not on record

Maryland publishes no online filing or payment portal for this remittance. The process appears to be a mailed workbook and a check. The Comptroller’s bFile portal serves Sales and Use Tax, including the separate prepaid wireless fee, not this filing.

Searched: The 9-1-1 Board page, the fee procedures, and the Comptroller’s filing channels.

Scope · not on record

Whether Maryland’s 988 fee ever rides the Maryland 9-1-1 Trust Fund Report was not confirmed either way. It is administered by a different agency, the Behavioral Health Administration, and no evidence placed it on this workbook, so it is treated as a separate filing.

Searched: The workbook’s fields and shared strings, and the Board’s fee procedures.

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.

Maryland General Assembly — Public Safety §1-310

The $0.50 state fee, the counting and multi-channel rules, the monthly remittance duty, the 0.50% collection allowance, and the four-year retention duty.