CoverageUtah

Prepared911 emergency service charge, unified statewide 911 emergency service charge, and radio network charge · Utah State Tax Commission

Utah 911 surcharge remittance

We prepare a filing packet for Emergency services charges return (filed through the Taxpayer Access Point). 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.

Utah publishes no fillable form for these charges. Both research passes found independently that the 911-specific downloadable template was retired for periods after June 30, 2017 and that the return exists only inside the Tax Commission’s Taxpayer Access Point; the file still published under the return’s designator is a generic multi-tax upload template rather than a 911 form. What the product produces for Utah is the three computed charges with their access-line counts and provenance, each with the seller discount the state allows on it, broken out by city, town or unincorporated county area as the return requires — which the provider keys into the portal or uploads.

The rate in force now

Rate: $0.73 per line per month · 911 emergency service charge; $0.25 per line per month · Unified statewide 911 emergency service charge; $0.27 per line per month · Radio network charge
Effective: 2025-01-01 → 2033-06-30
Cite: Utah Code §69-2-402(2), §69-2-403(2)(a)(ii) and §69-2-404(2)(a)(iii)
Form rev.: the state publishes no revision label
Source: Utah State Tax Commission — emergency services charges program page, listing all three amounts and both seller discounts
Retrieved: Wed, August 12, 2026 · two independent fetches agree

Cadence

Monthly · follows the return it rides on

“(i) monthly on or before the last day of the month immediately following the last day of the previous month if: (A) the person is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or (B) the person is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act; or (ii) quarterly on or before the last day of the month immediately following the last day of the previous quarter if the person is required to file a sales and use tax return with the commission quarterly under Section 59-12-107.”

Utah Code §69-2-402(3)(b), with identical language at §69-2-403(3)(b) and §69-2-404(3)(b)

Utah assigns no 911-specific filing frequency. The cadence is whatever the provider’s sales and use tax frequency is — the Commission sets it from the prior year’s liability, has a new registrant estimate at registration, and reviews it annually with written notice of any change. So a Utah registration record has to capture the assigned sales tax frequency, and that frequency can change on the state’s initiative between periods.

A provider not required to file a Utah sales and use tax return at all files these charges monthly, by the statute’s own terms.

The statute names monthly and quarterly. The annual frequency comes from the Commission’s own program page, which states that returns for annual filers are due January 31; that agency-sourced practice is recorded here alongside the narrower statutory text rather than in place of it.

Due dates

Emergency services charges return and payment

To: Utah State Tax Commission
Rule: the last day of the month after the period ends
Weekends: a weekend or holiday moves the date to the next business day
Applies to: Monthly · Quarterly · Annual

“Sales and related tax returns are due the last day of the month after the filing period. For example, returns for annual filers are due January 31.”

Utah State Tax Commission, emergency services charges program page

The charges are due at the same time as the provider’s sales and use tax return, which is the whole of Utah’s cadence rule.

The Commission publishes the roll-forward in its own words: if a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. The engine applies United States federal holidays and the weekend; Utah’s own state-holiday list was not captured by the research record, so a deadline landing near one should be checked.

Counting rule

Per access line, per month, for each of the three charges. An access line is a circuit-switched connection or its functional equivalent from an end user to the public switched network, and the definition expressly reaches a line provided by a service including voice over internet protocol to a user with an address within the state that allows the user to receive a call originating on the public switched network and terminate a call to it. Lines provided for public pay telecommunications service are excluded, as are the federal lifeline carve-outs each of the three sections carries.

Interconnected VoIP is squarely in scope by the access-line definition itself, and the Commission’s own telecommunications guidance lists voice over internet protocol as subject to all three emergency services charges, citing each section by number. There is no cap and no trunk or concurrent-call equivalency formula: both research passes searched the definitional section and all three charge sections and found none, so each access line is counted and charged individually with no stated per-customer or per-location maximum. Whether a line is within the state follows the state’s sales and use tax sourcing rule, on the customer’s service or billing address — which is also what drives the geographic breakdown the return asks for.

Per-customer cap
None. Both research passes searched the definitional section and all three charge sections and found no cap and no trunk equivalency, so an access line is counted once and no ceiling applies.

“a line provided by a service, including voice over Internet protocol, to a user with an address within the state, that allows the user to receive a call that originates on the public switched network and terminate a call to the public switched network”

Utah Code §69-2-102(3)

“DO NOT report all lines and fees at the county level or at just one city or town within the county.”

Utah State Tax Commission, Publication 62

Collection allowance

1.50%

Applies to: the state component only
On the form: The seller discount on each of the two 911 charges; there is none on the radio network charge

“You may not keep any portion of this fee for any reason.”

Utah State Tax Commission, Publication 62, on the radio network charge

One and a half percent, and it runs on two of the three charges only. The statute grants it separately on the 911 emergency service charge and on the unified statewide 911 emergency service charge, as reimbursement for the cost of billing, collecting and remitting; the radio network charge carries no retention clause and the Commission’s own publication says plainly that no portion of it may be kept. An engine that applied the discount across the combined total would under-remit the radio component on every filing, so the rule pack prices the three charges as three sections and applies the discount only where the state grants it.

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.

2025-01-01 → 2033-06-30
$0.73 per line per month · 911 emergency service charge; $0.25 per line per month · Unified statewide 911 emergency service charge; $0.27 per line per month · Radio network charge
Utah Code §69-2-402(2), §69-2-403(2)(a)(ii) and §69-2-404(2)(a)(iii)
https://tax.utah.gov/business/sales-tax/sales-related-taxes/public-safety-radio/ · retrieved Wed, August 12, 2026
Both research passes read all three amounts, their statutes and their retention treatment identically, from the state’s own code and from the Commission’s own rate list. The three together are the amount actually remitted per access line per month.
The window ends where the radio network charge’s authority ends. Its section sets the amount only for periods on and after January 1, 2025 and before July 1, 2033, and no successor amount exists in current statutory text — so this history terminates on June 30, 2033 and the engine refuses a later period rather than extrapolating past the state’s own words.
The window begins on January 1, 2025 because that is the earliest date all three components are jointly sourced. The two 911 charges’ prior amounts and the radio charge’s prior amounts are each recorded in the research record, but the 911 emergency service charge’s own prior window has no established start, so no combined pre-2025 schedule is asserted here and a Utah period before that date is refused. That refusal is deliberate: a combined per-line figure assembled from three separately-dated components, one of which has no known start, is exactly the sort of number nobody could defend on a back-period filing.

Zero-report rule

not published

Zero report · not on record

Utah does not state whether a return is required for a period with no liability. Neither research pass found statutory or agency text answering it, and neither found any sworn-declaration requirement anywhere in the sections governing these charges. The charges ride the same portal filing cycle as the provider’s sales and use tax return, and a Utah sales tax account carries a standing assigned frequency, which structurally suggests a return each period — but that is inference rather than a sourced rule, and this record carries the gap rather than shipping the inference.

Searched: Utah Code §§69-2-401 through 69-2-405 in full, the Commission’s emergency services program page, and its telecommunications guidance publication.

Record retention

3 years

A general tax-administration duty rather than a 911-specific retention statute: the Commission administers these charges using the same procedures as state sales and use taxes, and the assessment period is three years after the day the return is filed — indefinite where a person files a false or fraudulent return with intent to evade, or files none at all.

“a person subject to a tax, fee, or charge shall keep, in the form the commission prescribes, the books and records necessary to determine the amount owed, for the time period during which an assessment may be made”

Utah Code §59-1-1406(1), reaching these charges through §69-2-401(1)

Registration

Registration is the Taxpayer Access Point’s business registration, and it has an order to it: the Commission’s own instruction is that an applicant must first select sales and use tax to proceed. There is no 911-specific registration, because these charges ride the provider’s sales and use tax account and its assigned filing frequency.

https://tap.utah.gov

Whether a paper alternative in the Commission’s registration form series can open a sales-related tax account alongside the online path is unconfirmed; only the online path was verified. That is a guidance gap on this state’s page, not a blocker.

The agency’s portal

Return: Emergency services charges return (filed through the Taxpayer Access Point)
Portal: https://tap.utah.gov
Form: The state publishes no form identifier. The identifier the Commission lists for this return names a generic miscellaneous-tax upload template usable across several sales-related tax types rather than a 911-exclusive document, and the return itself is an electronic transaction with no revision stamp. Both research passes read the same agency page and neither asserted a form identity the other denied; the record carries both truths — the Commission does designate the return by that identifier, and the identifier is not a 911 form.

All returns are processed through the Taxpayer Access Point; a login is required to view, file or amend, and payment is made while signed in. The Commission designates the return by a template identifier and states that it must be filed electronically through the portal. The 911-specific downloadable template is usable only for periods ending June 30, 2017 or earlier; periods after that are entered directly in the portal.

Remit to

State, single agency

Agency: Utah State Tax Commission
Division: Sales and Use Tax — sales-related taxes
Payee: Utah State Tax Commission
Address: Filed and paid electronically through the Taxpayer Access Point. 210 North 1950 West, Salt Lake City, Utah 84134.
Contact: 801-297-2200 or 800-662-4335
Rate set by: The Legislature, by statute, with each of the three charges set in its own section. The state communications authority governs the 911 system itself — answering point funding rules, the 911 division, dispatch administration — and is not the agency a provider registers with, files to or pays.

Out of scope

What this page does not cover.

Utah’s prepaid wireless charges
Percentage-of-sales-price 911 and telecommunications charges collected by the retail seller at point of sale under a separate section. A different remitter and a different filing, named so a percentage found there never reaches the per-line calculation.
The municipal telecommunications license tax
Utah cities and towns may impose a general local telecommunications tax of up to a few percent of the value of service, administered through the same portal but legally distinct from these charges. Named so it is never mistaken for a fourth 911 component.
The distribution of the three funds
The Commission distributes 911-charge revenue to answering points by proportional call volume and the other two charges to their own restricted accounts. All of it happens after remittance and none of it changes what a provider computes or files.
Companion surcharges beyond these three
Nothing else rides this return. The three charges are what the provider bills and remits together, and the state permits them to appear on a customer’s bill as one combined line item — which is a billing permission, not a fourth charge.

Everything else this record does not know

Rate history · not on record

Utah periods before January 1, 2025 are not priced here. The research record does hold prior amounts for each of the three charges separately, and the unified statewide charge and the radio network charge both carry dated windows — but the 911 emergency service charge’s own prior window has no established start, because no legislative-history search was performed and current statutory text shows only the most recent step. Without that start date a combined pre-2025 schedule would be an inference, so the engine refuses rather than assembling one.

Searched: Utah Code §§69-2-402, 69-2-403 and 69-2-404 including their prior-text versions, and the Commission’s program page and guidance publication.

Rate history · not on record

No successor amount for the radio network charge exists in current statutory text for periods after June 30, 2033. This history terminates there rather than carrying the current amount forward, and a period after that date is refused until Utah publishes what follows.

Searched: Utah Code §69-2-404 in full, and the Commission’s program page.

Filing method · not on record

The return has no revision identifier. It is an electronic transaction inside the portal; the generic upload template published under the return’s designator carries its own date and the Commission’s guidance publication carries another, and neither is a revision stamp on the return itself.

Searched: The Commission’s forms index, its program page, and its guidance publication.

Citations · not on record

The subsection letter for the voice over internet protocol clause in the access-line definition is unresolved: the two research passes cite different letters while quoting identical statutory text. This record cites the subsection without the pinpoint letter until it is confirmed against the section text, rather than shipping a pinpoint citation one of the two readings would make wrong.

Searched: Utah Code §69-2-102 as read by both research passes.

Registration · not on record

Whether a paper form in the Commission’s registration series can open a sales-related tax account alongside the online business registration is unconfirmed. Only the online path was verified by either research pass. It is a guidance gap on this state’s page rather than an obstacle to filing.

Searched: The Commission’s program page, its forms index, and the portal’s public registration entry point.

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.

Utah State Tax Commission — emergency services charges

All three charge amounts, both one and a half percent seller discounts, the portal filing designation, the liability-table filing frequency with its annual-filer example, the weekend and holiday roll, the registration path, and the Commission’s address and phone.