Prepared9-1-1 System and Emergency Response Fee · New Jersey Department of the Treasury, Division of Taxation

New Jersey 911 surcharge remittance

We prepare a filing packet in the order of New Jersey Division of Taxation Business Paperless Telefiling System. You read the figures into the state's own system, and its confirmation number is the record.

The state publishes a document this product does not fill, and says why below. What follows is the computed figure set in the order of the state’s own document, for you to transcribe onto it.

New Jersey’s return is keyed into a telephone system. The Division of Taxation’s own instructions state that returns must be filed by phone and that there are no paper returns; the published worksheet is scratch paper marked not to be mailed, the signature is a spoken affirmation, and the state’s confirmation number is the only proof of filing. There is nothing here for the product to fill, so it prepares: the quarter’s figures in the order the state’s worksheet stages them, month by month, ready to read into the system, with the worksheet-equivalent and the provider’s confirmation number archived together afterwards.

The rate in force now

Rate: $0.90 per line per month · 9-1-1 System and Emergency Response Fee
Effective: 2004-07-01 → current
Cite: N.J.S.A. 52:17C-18, as enacted by P.L. 2004, c. 48
Form rev.: ERF-100W worksheet and instructions, revision 8/16
Source: New Jersey Office of Emergency Telecommunications Services — hosted statutory text of the 9-1-1 system and emergency response fee
Retrieved: Wed, August 12, 2026 · two independent fetches agree

Cadence

Quarterly · set by statute

“Companies that are subject to the fee must file a quarterly 9-1-1 System and Emergency Response Fee Return, Form ERF-100, and remit any fees due, on or before the 20th day of the month following the end of the calendar quarter.”

N.J.S.A. 52:17C-18(c)(1), as restated in the ERF-100W instructions

The fee is collected monthly on each periodic customer bill and reported quarterly on calendar quarters. That split is why the worksheet asks for three monthly figures before totaling: a quarter is three snapshots, not one.

Counting is on an accrual basis — the lines and numbers billed in each month of the quarter, no matter when, or if, payment is actually received from the customer.

Due dates

Form ERF-100 quarterly return and payment

To: New Jersey Division of Taxation
Rule: the 20th of the month after the period ends
Weekends: a weekend or holiday moves the date to the next business day
Applies to: Quarterly

“on or before the 20th day of the month following the end of the calendar quarter”

N.J.S.A. 52:17C-18(c)(1)

The four dates are April 20, July 20, October 20 and January 20. A return transmitted by 11:59 p.m. on the due date is timely.

If the due date falls on a Saturday, a Sunday or a legal holiday, the return is due the next business day. The engine applies United States federal holidays and the weekend; New Jersey’s own state-holiday list was not captured by the research record, so a deadline landing near one should be checked.

The Division publishes penalty and interest terms for a late return or payment, and states that collectors hold the fee as trustees on behalf of the state and that owners, partners, corporate officers and some employees may be held personally liable for failing to collect or remit. Those are the state’s own words about the state’s own rules, recorded for accuracy and never rendered as advice or as a reason to hurry.

Counting rule

Two units of imposition at the same amount, both on each periodic customer bill: per voice grade access telephone number for mobile telecommunications service billed to a customer whose place of primary use is in New Jersey, and per voice grade access service line for telephone exchange service billed to a customer with a New Jersey service address. Telephone exchange service is defined to include voice over internet telephony and cable telephony, so an interconnected VoIP provider files on the service-line side. There is no cap and no local component.

New Jersey’s only trunk rule is the statutory one, and it is simple: each private branch exchange trunk or Centrex trunk equivalent constitutes an individual and separate subscribed service line. There is no burstable or concurrent-call formula beyond it and no numeric cap per customer or per location. VoIP coverage is express rather than inferred — the definition of telephone exchange service names voice over internet telephony, and the worksheet instructions restate it.

Per-customer cap
None. Both research passes searched the statute and the instructions and found no cap per customer or per location, and no general small-provider or usage exemption. The exemptions that do exist are narrow and specific: lifeline and universal service fund customers on both units; the federal government, its agencies and instrumentalities on both units; and state, county and municipal government agencies and school districts on service lines only, expressly not on mobile numbers, for bills issued on or after January 1, 2005.

“Each Private Branch Exchange (PBX) trunk or Centrex trunk equivalent shall constitute an individual and separate subscribed service line.”

N.J.S.A. 52:17C-18(a)(2)

“no matter when, or if, payment is actually received from the customer”

ERF-100W instructions, page 2, on the accrual basis of the count

Collection allowance

No administrative fee, collection allowance or retention percentage was found. Both research passes searched the four statutory sections that create the fee, the worksheet instructions, and the Division’s own fee pages, and neither found one — and no state source affirmatively states that none exists, so this is recorded as not published rather than as a proven zero. A narrow, different credit does exist for telephone exchange companies serving customers that became exempt, to offset billing-system reprogramming costs; it is not a general allowance and is not modeled here.

N.J.S.A. 52:17C-17 through 52:17C-20, and the ERF-100W instructions

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.

2004-07-01 → current
$0.90 per line per month · 9-1-1 System and Emergency Response Fee
N.J.S.A. 52:17C-18, as enacted by P.L. 2004, c. 48
https://www.nj.gov/911/laws/statute/ · retrieved Wed, August 12, 2026
The amount is in the codified statutory text itself and is not expressed as adjustable. Both research passes searched for an amendment changing it and neither found one; it has stood since the fee was created.
The fee applies to bills issued for billing periods ending on or after July 1, 2004, with private branch exchange, Centrex and similar systems picked up a month later, on August 1, 2004. That one-month difference affects only the third quarter of 2004 and is recorded here rather than smoothed into a single date.

Zero-report rule

A period with nothing collected still gets filed

The state requires the return for a period in which nothing was collected. The product prepares that period like any other, and the state's own words are below.

“A quarterly return (Form ERF-100) must be filed for each quarter even if no fees are due”

ERF-100W instructions, page 1

“All businesses required to collect the 9-1-1 fee must register to do so and must file quarterly returns for each calendar quarter even if no fees were due for that particular quarter.”

New Jersey Division of Taxation, registrant notice

A zero quarter is filed on the same telephone return by entering zero on both count lines. No separate sworn or notarized instrument exists for it: the filer gives the same spoken affirmation the system asks for on every filing, which is the state’s own act and the state’s own wording. The product surfaces that New Jersey requires it and never composes a counterpart.

Record retention

not published

Record retention · not on record

New Jersey publishes no record-retention period specific to this fee. The one published instruction is filer guidance on the worksheet: the confirmation number is the only proof the return was filed, it belongs on the worksheet, and the worksheet is kept for the business’s own files for four years in case of audit — guidance about a scratch sheet rather than a codified retention duty for the underlying records. General administration falls under the State Uniform Tax Procedure Law by cross-reference, and neither research pass pulled that law’s own retention and assessment provisions, so no period is asserted here.

Searched: N.J.S.A. 52:17C-17 through 52:17C-20, the ERF-100W worksheet and its four pages of instructions, and the Division’s fee pages.

Registration

A business registers, or updates its existing New Jersey tax registration record, to report that it is required to collect the fee — there is no 911-specific registration form or checkbox. Registration issues the personal identification number the telephone filing system uses.

https://www.njportal.com/DOR/BusinessRegistration

A business already registered adds the obligation through the Division’s registration-change service rather than registering afresh. The identification number, or the first four characters of the registered taxpayer name, is what the telephone system authenticates against.

The state’s telephone filing system

System: New Jersey Division of Taxation Business Paperless Telefiling System
In-state: 609-341-4800
Toll-free: 1-877-829-2866
Worksheet: ERF-100W — 9-1-1 System and Emergency Response Fee Worksheet (revision 8/16) · https://www.nj.gov/treasury/taxation/pdf/other_forms/misc/erf100.pdf
On the worksheet: Staging paper for the call, and the Division marks it plainly: do not mail it to the Division of Taxation. The instructions add that the confirmation number the system issues is the only proof the return was successfully filed, that it belongs on the worksheet, and that the worksheet is kept for the business’s own files.

The filer calls the telephone filing system and selects the menu option for the 9-1-1 system and emergency response fee, keys the quarter’s figures from the worksheet, gives the spoken affirmation the system asks for, and records the confirmation number it issues. Access uses the personal identification number issued at registration — the same one a business already uses to telefile employer withholding or sales and use tax. The return is timely if transmitted by 11:59 p.m. on the due date. Payment is made separately and electronically.

Remit to

State, single agency

Agency: New Jersey Department of the Treasury, Division of Taxation
Division: Administered under the State Uniform Tax Procedure Law
Payee: New Jersey Division of Taxation
Address: The return is filed by telephone; payment travels separately by electronic check, electronic funds transfer or credit card. Correspondence: PO Box 281, Trenton, NJ 08695-0281.
Contact: https://www.nj.gov/treasury/taxation/911fee.shtml
Rate set by: The Legislature, in the act that created the fee. The state office of emergency telecommunications services is funded from the trust fund and does not collect the fee.

Out of scope

What this page does not cover.

New Jersey’s prepaid wireless 911 fee
Collected at retail point of sale by a different remitter and not part of this return. Named once so the two are never conflated.
The mobile side of the same return, for a VoIP-only provider
The return carries both units of imposition at the same amount, and a provider selling no mobile service reports zero there. The engine models both because the return has both, and computes only what the provider enters.
The itemized-billing requirement
New Jersey requires the fee to appear on the customer’s bill under a specific label, with a specific abbreviation permitted. It is a billing-system configuration the same compliance desk owns rather than a field on a remittance.
Companion surcharges
Neither research pass found a 988, telecommunications relay or poison-control line item riding this return; it is a single-purpose 911 fee return. If New Jersey later folds a companion fee onto it, that needs its own verification pass.

Everything else this record does not know

Filing method · not on record

Whether New Jersey has added an electronic filing path for this return alongside the telephone system is unconfirmed. The live packet — notice, worksheet and instructions, all carrying the same 2016 revision — states that returns must be filed by phone and that there are no paper returns, and neither research pass surfaced a web filing path for the fee. The Division’s online file-and-pay link appears from its address and from the phone-only instructions to be a payment channel, and it requires an authenticated session that neither pass entered. If the Division added true electronic filing without updating the instructions, that would supersede the phone-only description here.

Searched: The Division’s 911 fee pages, the worksheet and its instructions in full, and the online file-and-pay entry point.

What the form counts · not on record

How the worksheet’s exempt columns interact with its count lines was not captured — whether the count entered is gross with exempt lines listed separately, or already net of them. This record instructs the provider to count the lines subject to the fee and leave the exempt classes out, and a provider staging figures against the worksheet itself should check that its exempt columns are filled the way the Division expects.

Searched: The ERF-100W worksheet and its four pages of instructions.

Scope · not on record

Two documents linked live from the Division’s own 911 fee page were unreachable, one of them flagged as new — a summary of who is subject to the fee, and a notice about exemption from it. Their substance is independently confirmed from the statute and the worksheet instructions, so nothing in this record depends on them, but whether that exemption notice adds an exemption beyond the statutory ones is unconfirmed.

Searched: The Division’s 911 fee page and both linked documents, which returned errors to both research passes.

Registration · not on record

No administrative rules chapter implementing the Division of Taxation’s administration of this fee was located by either research pass. The rules chapter that governs the state’s answering points and 911 system is a different body of regulation and does not address remittance mechanics.

Searched: The state administrative code for a chapter under the Division’s administration of this fee, and the Division’s own fee pages.

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.

New Jersey Office of Emergency Telecommunications Services — statutory text

The fee amount and both units of imposition, the trunk-equivalency rule verbatim, the exemptions and their asymmetry, the quarterly remittance duty, the trust fund account, and the itemized-billing label.