FilledState 9-1-1 Charge · Michigan Department of Treasury

Michigan 911 surcharge remittance

We fill Form 5013. You review it, sign it, and send it to Michigan Department of Treasury.

The state publishes a fillable PDF and this product fills it. What follows is the state’s own form, with the computed figures placed in its own fields.

Michigan publishes a fillable PDF, Form 5013, and the product fills it. The state’s own blank was filled, saved and reopened with every field value intact, and the filled page was read.

The rate in force now

Rate: $0.25 per counted unit per month · State 9-1-1 charge
Effective: 2018-05-05 → current
Cite: MCL 484.1401a(3); 2018 PA 51 (Imd. Eff. Mar. 6, 2018), 59-day/60-day transitional clause
Form rev.: Rev. 04-23
Source: Michigan Legislature, MCL 484.1401a, corroborated by Form 5013 (Rev. 04-23), Part 1
Retrieved: Wed, August 12, 2026 · two independent fetches agree

Cadence

Quarterly · set by statute

“JAN-FEB-MAR / APR-MAY-JUN / JUL-AUG-SEP / OCT-NOV-DEC”

Form 5013 (Rev. 04-23), Part 2, Filing Period

Michigan is quarterly on calendar quarters, and the form breaks each quarter down month by month in both of its count sections.

A monthly cadence for Michigan belongs to the prepaid wireless surcharge on Form 5012 — a different remitter and a different filing. It is the most likely source of a “Michigan is monthly” error.

Due dates

Form 5013 and payment

To: Michigan Department of Treasury
Rule: 30 days after the period ends
Weekends: the date shown is not moved for a weekend or holiday
Applies to: Quarterly

“the money collected as the state 9-1-1 charge under subsection (1) must be deposited in the emergency 9-1-1 fund created in section 407 no later than 30 days after the end of the quarter in which the state 9-1-1 charge was collected.”

MCL 484.1408(3)

Form 5013’s own instructions word the deadline differently. Both texts are recorded and the difference is flagged for review rather than harmonized — see the conflict on this record.

Neither the statute nor the form publishes a weekend or holiday rule for this deadline, so the engine does not move the date and says so. Confirm with Treasury before relying on a shift.

Authority conflict

Two of the state's own documents disagree.

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.

When Form 5013 and payment are due after the end of a quarter

Flagged for review

Michigan’s statute and Michigan’s own form word the same deadline differently, and the two wordings cannot both be the outer date. The statute reads as roughly 30 days after the quarter ends; the form’s instruction reads as roughly 60 days. All three research passes found both texts and none of them resolved the difference.

MCL 484.1408(3)

“the money collected as the state 9-1-1 charge under subsection (1) must be deposited in the emergency 9-1-1 fund created in section 407 no later than 30 days after the end of the quarter in which the state 9-1-1 charge was collected.”

https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-484-1408

Form 5013 (Rev. 04-23), Part 5 Instructions

“A completed copy of Form 5013 and full payment by check, money order, or cashier’s check are due to Treasury within 30 days of the close of the month after the end of the quarter.”

https://www.michigan.gov/-/media/Project/Websites/taxes/Forms/Misc/911-Program/5013.pdf?rev=a53fa185f23a4b2f9768ad90493dcfdb

What the engine does: The calendar schedules to the statute — 30 days after the end of the quarter, the earlier of the two readings — and shows the form’s wording beside it. The engine does not choose between them and does not merge them.

What you can do: Confirm the deadline Treasury applies, at 517-636-0515 or Treas_MiscTaxesFees@michigan.gov, and record the answer against this state.

Counting rule

Per access point or access line, tiered per billed account rather than per customer or per location. The full charge is imposed separately on each of the first ten access points or lines on a service user’s billed account; above ten, one further charge applies per block of ten, or any part of a block. An eleventh line therefore already carries a second full charge, and no cap on lines or blocks appears in the statute or on the form.

Interconnected VoIP is in scope by the statute’s own terms: MCL 484.1102 defines “communication service” to include access “through … an interconnected voice over the internet device.” Michigan sets no trunk, burstable or concurrent-call equivalency rule — an access point or line counts the same regardless of technology.

Per-customer cap
No statutory or form-level cap on total lines or total blocks per account was found by any research pass.

“If a service user has multiple access points or access lines, the state 9-1-1 charge will be imposed separately on each of the first 10 access points or access lines and then 1 charge for each 10 access points or access lines per billed account.”

MCL 484.1401a(4)

“Example 1: For a user account with 17 access points or lines, the first 10 access points or lines are included in Section A. In section B, the 7 additional access points or lines constitute 1 additional line unit. The 1 additional line unit is reported and charged at a rate of 25 cents.”

Form 5013 (Rev. 04-23), Part 5 Instructions

“Example 2: For a user account with 33 access points or lines, the first 10 access points or lines are included in section A. In section B, the 23 additional access points or lines constitute 3 additional line units (2 units of 10, and 1 unit of 3). The 3 additional line units are reported and charged at a rate of 25 cents per line unit.”

Form 5013 (Rev. 04-23), Part 5 Instructions

Collection allowance

2.00%

Applies to: the gross amount collected
On the form: Form 5013, line 10

“Each service supplier may retain 2% of the state 9-1-1 charge collected under this act to cover the supplier’s costs for billing and collection.”

MCL 484.1408(2)

A separate 2% retention applies to the out-of-scope county charge under MCL 484.1401b. Each applies only to its own leg; they are not one 4%.

Rate history

3 windows 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.

2008-07-01 → 2012-12-31
$0.19 per counted unit per month · State 9-1-1 charge
2007 PA 164 (Add., Eff. July 1, 2008); 2008 PA 379
https://www.legislature.mi.gov/documents/2007-2008/publicact/pdf/2007-PA-0164.pdf · retrieved Wed, August 12, 2026
Recorded so a future rate check does not re-litigate Michigan’s effective dates. Whether the Public Service Commission ever exercised its 2009 or 2010 adjustment authority under this band is unverified; no order was located.
2013-01-01 → 2018-05-04
$0.19 per counted unit per month · State 9-1-1 charge
2012 PA 260 (Eff. Jan. 1, 2013), as stated retrospectively in 2018 PA 51
https://www.legislature.mi.gov/documents/2017-2018/publicact/pdf/2018-PA-0051.pdf · retrieved Wed, August 12, 2026
The 19-cent figure for this window rests on 2018 PA 51’s own retrospective statement rather than a clean read of 2012 PA 260, whose strikeout-and-underline amendment formatting could not be reliably extracted. Both are primary sources; the reading is indirect and is recorded as such.
A second pass on September 22, 2026 confirmed the window from documents independent of 2018 PA 51: the State 911 Plan states the 19-cent fee had not changed since 2007, Treasury states the collection duty in force from January 1, 2013, and Form 5013 dates the 25-cent charge from May 5, 2018. January 1, 2013 marks the service-supplier framework, not a rate change.
2018-05-05 → current
$0.25 per counted unit per month · State 9-1-1 charge
MCL 484.1401a(3); 2018 PA 51 (Imd. Eff. Mar. 6, 2018), 59-day/60-day transitional clause
https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-484-1401a · retrieved Wed, August 12, 2026
2018 PA 51 took immediate effect on March 6, 2018 but wrote its own delayed operative date into the statute: 19 cents “until 59 days after the effective date of the 2018 amendatory act,” 25 cents “beginning 60 days after.” Sixty days after March 6, 2018 is May 5, 2018, which is also the date Form 5013 prints.
2021 PA 126 rewrote the section on December 17, 2021 — deleting the spent transitional clause and adding MCL 484.1401f — without changing the dollar figure. That date is not a rate boundary.
MCL 484.1401f is the live watch item. Since December 31, 2025 Treasury has had to notify the state 911 committee quarterly of the emergency 9-1-1 fund’s distributable balance; if it exceeds $12,000,000 for three consecutive quarters the Public Service Commission may open a proceeding to reduce the charge, effective 60 days after a final order. No such order had issued as of August 12, 2026, and the State 911 Committee’s June 1, 2026 letter states the 25-cent charge “remains in place and is not subject to change at this time.”

Zero-report rule

not published

Zero report · not on record

Michigan does not state whether Form 5013 must be filed for a quarter in which no state 9-1-1 charges were collected. Line 12 of the form reads “Enter the total payment enclosed with the return. Enter $0.00 if you are not including payment,” which implies the form is still submitted when nothing is owed, but that is an implication rather than a published rule. There is no sworn-declaration requirement of the Minnesota kind.

Searched: MCL 484.1401a, 484.1403, 484.1407 and 484.1408; Form 5013 (Rev. 04-23) in full including Part 5 instructions; and Treasury’s 9-1-1 Program page. All three research passes reached the same absence.

Record retention

not published

Record retention · not on record

Michigan publishes no record-retention period specific to state 9-1-1 charge remittances. Providers commonly hold filing records far longer than any single state requires, and the product’s archive keeps them indefinitely, but Michigan itself states no period.

Searched: MCL 484.1401a, 484.1403, 484.1407 and 484.1408; Form 5013; Treasury’s 9-1-1 Program page. All three research passes reached the same absence.

Registration

Registration · not on record

Michigan publishes no 9-1-1-specific registration form, portal or enrollment step. Form 5013 asks for an “Account Number (Federal Employer Identification Number - FEIN)”, which implies the provider’s existing FEIN serves as its Treasury 911-program account number and that filing is the enrollment. The published contact for questions is 517-636-0515 or Treas_MiscTaxesFees@michigan.gov.

Searched: Treasury’s 9-1-1 Program page and Form 5013 in full. All three research passes reached the same absence.

The state’s own form

Form: Form 5013
Title: Service Supplier’s State 9-1-1 Charge
Revision: Rev. 04-23
Published at: https://www.michigan.gov/-/media/Project/Websites/taxes/Forms/Misc/911-Program/5013.pdf?rev=a53fa185f23a4b2f9768ad90493dcfdb

The completed form is mailed to Treasury with payment by check, money order or cashier’s check payable to “State of Michigan”, with the account number (FEIN) and “911 Charges” written on the payment.

Remit to

Hybrid, state plus local

Agency: Michigan Department of Treasury
Division: Special Taxes Division — Misc. Taxes and Fees
Payee: State of Michigan
Address: Michigan Department of Treasury, Special Taxes Division - Misc. Taxes and Fees, PO Box 30781, Lansing, MI 48909-8281
Contact: 517-636-0515 · Treas_MiscTaxesFees@michigan.gov
Payment: check, money order or cashier’s check — the state accepts any of these

Treasury publishes no electronic filing or online payment channel for this charge; all three research passes searched for one and none found it. The payment is annotated with the account number, which is the federal employer identification number, and with “911 Charges”.

“Enclosed payments should be made payable to the State of Michigan. Write your Account Number and “911 Charges” on the front of your payment. A completed copy of Form 5013 and full payment by check, money order, or cashier’s check are due to Treasury within 30 days of the close of the month after the end of the quarter.”

Form 5013 (Rev. 04-23), “Payment” instruction, read from Treasury’s own published blank

Out of scope

Michigan has a local component this product does not cover.

Michigan has two 9-1-1 charges and they go to different places. The state charge on this record is remitted quarterly to the Michigan Department of Treasury on Form 5013. A separate county 9-1-1 charge under MCL 484.1401b — up to $0.42 a month by county board resolution, up to $3.00 a month with voter approval, capped at $3.00 in combination — is billed by the same service supplier but remitted quarterly directly to each county treasurer, with its own separate 2% supplier retention. A provider with subscribers in several Michigan counties has one state filing and one filing per county. The county leg is out of scope for this product and is named on Michigan’s page for that reason.

The county 9-1-1 charge under MCL 484.1401b
It is billed by the same service supplier but remitted quarterly directly to each county treasurer, never to Treasury and never on Form 5013. Rates vary by county within a statutory framework. This product covers the state charge only.
The prepaid wireless 9-1-1 surcharge under MCL 484.1401c
It is 6% of the retail transaction price, collected at point of sale by the seller and remitted monthly on Form 5012. Different remitter, different form, different cadence.
The Emergency Telephone Technical Charge under MCL 484.1401d
It is administratively separate from Form 5013 and was not researched. Two research passes read different figures from the Public Service Commission’s table, and no figure for it is recorded here as fact.

Everything else this record does not know

Portal address · not on record

No online filing or payment channel for Form 5013 was found. Remittance appears to be mail-only. Michigan Treasury Online exists for other Michigan tax types, but Treasury’s 9-1-1 Program page does not reference it for this charge, and neither its support nor its absence could be confirmed.

Searched: Treasury’s 9-1-1 Program page, Form 5013 in full, and the Michigan Treasury Online entry points. All three research passes reached the same absence.

Sources

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

The record was reached by independent research passes whose disagreement a third pass and an adjudication settled. Each source below opens at the address it was read from, with the date it was read.

Michigan Legislature — MCL 484.1401a

The 25-cent charge, the uniform-per-user requirement, and the first-ten-then-blocks-of-ten counting rule.