Prepared911 fee on communications service connections · Wisconsin Department of Revenue

Wisconsin 911 surcharge remittance

We prepare a filing packet for 911 Fee return, filed under the 911 Fee account in My Tax Account. 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.

Wisconsin requires this return to be filed electronically, and the electronic return lives inside the Department of Revenue’s My Tax Account. The one document the Department publishes — Form PFP-100, the 911 Fee Worksheet — is stamped “DO NOT MAIL” across its own body and tells the filer to file through the portal, so it is a calculation sheet rather than a return. There is no mailable Wisconsin 911 return and nothing here to fill. What the product produces is the computed line values in the order of the Department’s own worksheet, with the counts, the two rates and the provenance behind them, which the provider keys in and submits themselves.

The rate in force now

Rate: $0.75 per line per month · 911 fee
Effective: 2009-09-01 → current
Cite: Wis. Stat. §196.025(6)(b)1 and Wis. Admin. Code §PSC 172.05(1)(c)1
Form rev.: Form PFP-100 (R. 7-24), the Department’s own worksheet, which prints $0.75 and $0.075 in its rate cells
Source: Wisconsin Legislature — the statute and the administrative-code chapter, both read as fetched PDFs rather than through any summarizer, with the two rates corroborated on the Department’s own worksheet and its published worked examples
Retrieved: Thu, September 3, 2026 · two independent fetches agree

Cadence

Monthly · set by statute

“A filer under sub. (1) shall submit the return and remit fees to the department by the last day of the month following the month in which the fees are imposed.”

Wis. Admin. Code §PSC 172.06(3)

Every period is a month. The statute expresses the same cycle differently — remittance no later than the first calendar month following the month in which the provider receives the fee from a subscriber — and all three formulations land on the same date.

Due dates

911 fee return and payment

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

“A filer under sub. (1) shall submit the return and remit fees to the department by the last day of the month following the month in which the fees are imposed.”

Wis. Admin. Code §PSC 172.06(3)

Form PFP-100 restates the same date: the return must be filed through My Tax Account by the last day of the month following the end of the reporting period. Wisconsin publishes no rule moving the date when it lands on a weekend or a holiday, so the engine does not move it.

The Department may extend the time for a return by up to one month for good cause, and Wis. Admin. Code §PSC 172.06(4) requires the request to be filed within or before the period the extension is requested for — so an extension is asked for ahead of the original date, not after it.

Authority conflict

2 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.

The multi-line schedule — the statute’s step against the rule’s per-connection amount

Flagged for review

Wisconsin states its multi-line schedule twice and the two are not the same arithmetic. Read literally, the statute charges one additional fee for each ten additional connections, which is a step: nothing more until the eleventh connection, then seventy-five cents for the whole block. The implementing rule charges seven and a half cents for each connection above ten, which is linear. They agree at ten, twenty and thirty connections and diverge everywhere between — at eleven connections the rule gives $7.58 and a literal reading of the statute gives $8.25. Three state sources express the linear form: the rule itself, the Department’s own worksheet with its printed rate cell, and the Department’s own published worked examples. One expresses the step.

Wis. Stat. §196.025(6)(b)1

“the fee required to be collected by the communications provider under this subdivision shall be a separate fee on each of the first 10 connections and one additional fee for each 10 additional connections per billed account”

https://docs.legis.wisconsin.gov/statutes/statutes/196/025.pdf

Wis. Admin. Code §PSC 172.05(1)(c)1.b

“For subscribers with more than 10 communications service connections, $7.50 for the first 10 connections plus $0.075 per service connection in excess of 10, per month.”

https://docs.legis.wisconsin.gov/code/admin_code/psc/172.pdf

What the engine does: The engine computes the rule’s per-connection form, because that is what the administering agency’s own return computes and what its published examples show — ten connections at $7.50, eleven at $7.58, twelve at $7.65, twenty-one at $8.33, thirty at $9.00 — and those figures are pinned as tests. Every Wisconsin period carries this flag with both texts shown and with the divergence stated in figures. The step reading is not computed from this return’s counts, because it would need each account’s own connection count and the return aggregates them.

What you can do: Ask the Wisconsin Department of Revenue (DORBusinessTax@wisconsin.gov, 608-266-2776) in writing to confirm that the per-connection form in §PSC 172.05(1)(c)1.b governs, and record the answer with its date and the name of the person who gave it.

What the fee is called

Flagged for review

The statute’s own subsection heading is “911 FEE” and the Department calls it the 911 fee, while the implementing rule chapter is still titled “Police and Fire Protection Fee on Communications Connections” and its purpose section still says it implements the police and fire protection fee. No research pass established the act or date of the rename from a primary source. Nothing about the amount or the arithmetic turns on it; a provider searching either name should land on the same place, and the account type they add in the registration system is labeled “911 Fee”.

Wis. Stat. §196.025(6) — the subsection heading and the Department’s own usage

“911 FEE”

https://docs.legis.wisconsin.gov/statutes/statutes/196/025.pdf

Wis. Admin. Code ch. PSC 172 — the chapter title and its purpose section

“The purpose of this chapter is to implement the police and fire protection fee required under s. 196.025 (6), Stats.”

https://docs.legis.wisconsin.gov/code/admin_code/psc/172.pdf

What the engine does: Nothing in the arithmetic depends on the name, so no filing is flagged on account of it. Both names are carried on this record, and Wisconsin’s page names the fee both ways so a provider searching either one recognizes it.

What you can do: Establish the act and date of the rename from a primary source, so the state’s page can name the fee the way a provider will search for it without carrying two names indefinitely.

Counting rule

Per communications service connection with an assigned telephone number, counted per billed subscriber account. The first ten connections on an account are seventy-five cents each; connections above ten are charged at one tenth of that per connection, which is how the Department’s own rule, its own worksheet and its own published examples all compute it. The fee reaches interconnected voice over internet protocol by name.

A connection with an assigned telephone number counts the same regardless of technology, and no trunk, burstable or concurrent-call equivalency rule exists in the statute or the rule. What Wisconsin does regulate closely is the account boundary. A provider may not add connections together across multiple accounts to reach the reduced schedule, providers serving the same subscriber may not add their connections together either, and a provider’s billing practices may not have the effect of making it unlikely or impossible for a subscriber with multiple connections billed on one account to qualify for the reduced fee. Exempt from the count are a provider’s own official company lines, connections sold to a reseller that itself bills the end user, and federal government and sovereign tribal government connections.

Per-customer cap
None. There is no cap on the number of connections an account may be charged for; what the schedule does is reduce the amount charged above ten connections rather than stop counting. The account is the boundary, and Wisconsin forbids combining accounts to reach the reduced schedule.

“Except as provided in subd. 2., a communications provider shall collect from each subscriber a monthly fee of $0.75 on each communications service connection with an assigned telephone number, including a communication service provided via a voice over Internet protocol connection. If a communications provider provides multiple communications service connections to a subscriber, the fee required to be collected by the communications provider under this subdivision shall be a separate fee on each of the first 10 connections and one additional fee for each 10 additional connections per billed account.”

Wis. Stat. §196.025(6)(b)1

“1. If a communications provider furnishes multiple communications service connections to a single subscriber account, the communications provider shall impose a fee according to the following schedule: a. For subscribers with 10 or fewer communications service connections, $0.75 per connection, per month. b. For subscribers with more than 10 communications service connections, $7.50 for the first 10 connections plus $0.075 per service connection in excess of 10, per month.”

Wis. Admin. Code §PSC 172.05(1)(c)1

“b. A communications provider may not add together the communications service connections from multiple accounts to determine the fee imposed. Only service connections within an account may be added together. c. Notwithstanding subd. 2. b., a communications provider’s billing practices may not have the effect of making it unlikely or impossible for a subscriber with multiple communications service connections billed under a single account to qualify for the reduced fee under subd. 1. b.”

Wis. Admin. Code §PSC 172.05(1)(c)2

“If a proration was used to collect for partial months, include the prorated months in Line 1 (e.g., one-half month should be included as 0.5 on Line 1)”

Form PFP-100 (R. 7-24), Wisconsin 911 Fee Worksheet

Collection allowance

Wisconsin grants the provider no collection allowance and no retained percentage. Wis. Admin. Code §PSC 172.07 permits deductions only for a fee written off as bad debt, a fee refunded to a customer after it was remitted, and a fee collected on an account later identified as federal or tribal — corrections to particular amounts rather than compensation for collecting. All three research passes agree, two of them affirmatively. For every period this product prices, gross equals net.

Wis. Admin. Code §PSC 172.07

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.

2009-09-01 → current
$0.75 per line per month · 911 fee
Wis. Stat. §196.025(6)(b)1 and Wis. Admin. Code §PSC 172.05(1)(c)1
https://docs.legis.wisconsin.gov/statutes/statutes/196/025.pdf · retrieved Thu, September 3, 2026
The Department states the effective date in its own words: the 911 fee became effective September 1, 2009. The rule chapter’s own history notes agree, carrying an emergency rule effective in September 2009 and the permanent rule effective July 1, 2010.
No prior amount exists. The structure has been in place since the fee’s inception and the chapter carries no rate-amending history beyond its creation, which makes Wisconsin a state whose back periods price at the current rate.
The tier multiplier is the Department’s own arithmetic in the worksheet’s own words: “The applicable fee for each connection or line after the first 10 is 1/10 of the per line fee used in Section A.” It is carried as a multiplier rather than as a second rate because seven and a half cents is not a whole number of cents, and this registry holds no rate that is not.
Flagged for review: The multi-line schedule — the statute’s step against the rule’s per-connection amount

Zero-report rule

not published

Zero report · not on record

Whether a month with no fee imposed still requires a filed return is unknown. The closest text is Wis. Admin. Code §PSC 172.06(1) — “Every person registered or required to be registered for the fee shall electronically file a return” — an unconditional filing duty on its face with no zero-liability carve-out stated, and it is recorded here as the text it is rather than rendered as an answer. All three research passes reached the same absence. Wisconsin publishes no zero-report form and no declaration of any kind for this fee, and this product composes none.

Searched: Wis. Stat. §196.025(6), Wis. Admin. Code ch. PSC 172 in full, the Department’s 911 fee page and frequently-asked-questions page, and Form PFP-100, by three research passes and the adjudicator.

Record retention

not published

Record retention · not on record

Wisconsin publishes no record-retention period for this fee. Wis. Admin. Code §PSC 172.10(3) requires records substantiating connection counts, prepaid transactions, resale sales and uncollectibles, and states no duration; §PSC 172.10(2) cross-references the general tax audit statute for method, and whether that cross-reference carries a retention or limitation period with it is itself unverified. All three research passes reached the same absence.

Searched: Wis. Admin. Code ch. PSC 172 in full including §172.10, and the Department’s published guidance, by three research passes and the adjudicator.

Registration

Registration with the Department is required before filing. A provider registers through Wisconsin Business Tax Registration and adds the “911 Fee” account type, then files under it in My Tax Account.

https://tap.revenue.wi.gov/BTR/

Wis. Admin. Code §PSC 172.04 requires registration before filing and its own note points at the Department’s registration guidance. The turnaround times one research pass recorded — a couple of business days online, longer on paper — were single-sourced and not re-confirmed, so they are not stated here as the Department’s current practice.

The agency’s portal

Return: 911 Fee return, filed under the 911 Fee account in My Tax Account
Portal: https://tap.revenue.wi.gov/mta/
Form: The state publishes no form identifier. Wisconsin assigns no form identifier to the electronic return, because the return is a portal transaction. The published artifact, Form PFP-100 “Wisconsin 911 Fee Worksheet” (R. 7-24), is a calculation worksheet stamped “DO NOT MAIL” and instructing the filer to file through the portal — this product mirrors its line structure and never calls the result a return. Form PFP-211 is a resale certificate a provider files with its own upstream supplier rather than with the Department, and this product does not produce it.

Electronic filing is required by rule. The provider registers a 911 Fee account, files the monthly return in My Tax Account and pays there. The Department may extend the time for a return by up to one month for good cause, and the request has to reach it within or before the period the extension is for.

Remit to

Hybrid, state plus local

Agency: Wisconsin Department of Revenue
Division: Collecting for the Public Service Commission under the contract authorized by Wis. Stat. §196.025(6)(c)2
Payee: Wisconsin Department of Revenue
Address: Filed and paid electronically in My Tax Account. There is no mailable return.
Contact: Customer Service Bureau, PO Box 8949, Madison, WI 53708-8949 · (608) 266-2776 · DORBusinessTax@wisconsin.gov
Rate set by: The Legislature set the amount by statute and the Public Service Commission’s own rule states the multi-line schedule. Absent the collection contract the statute would send the fee to the Commission directly; the Department is the confirmed collecting agency today.

Out of scope

Wisconsin has a local component this product does not cover.

The state fee is one fee into one state fund, remitted to the Department of Revenue under the collection contract the statute authorizes between the Public Service Commission and the Department. Wisconsin also has a genuine local component this product does not handle: the countywide 911 charge levied by county boards under Wis. Stat. §256.35(3), remitted locally and never on this return. A provider may see the two combined on one subscriber bill line — the state’s own rules require the combined label “charge for funding countywide 911 systems plus 911 fee” — so one bill line can carry two entirely separate remittance channels. Whether the county charge reaches a given provider’s interconnected VoIP connections is an open question no Wisconsin source this record reached answers, and it is not one this product resolves.

The countywide 911 charge, Wis. Stat. §256.35(3)
It is levied by a county board, remitted locally, and never appears on the state return. A provider may see it combined with the state fee on one subscriber bill line under the state’s own labeling rule, which makes it worth naming plainly: one bill line, two separate remittance channels. This product computes and prepares the state component only, and takes no position on whether the county charge reaches any particular provider.
The prepaid wireless retail transaction fee, Wis. Stat. §196.025(6)(b)2
It is thirty-eight cents per retail transaction, collected by the seller at the point of sale and reported in a separate part of the same Department return. A different remitter class entirely. This product leaves that part empty and says so, so a provider who also sells prepaid never reads this packet as covering it.
Form PFP-211, the resale certificate
A provider buying wholesale for resale gives the certificate to its own upstream supplier rather than filing it with the Department, and the reselling provider is the one that imposes and remits the fee when it sells to an end user. This product does not produce the certificate, though the resale chain changes which connections each side counts.
Companion 988, relay and poison-control charges
None ride the Wisconsin 911 return. All three research passes and the adjudicator’s read of the full rule chapter and the worksheet agree that the return carries the 911 fee and the separate prepaid part and nothing else.

Everything else this record does not know

Rate history · not on record

No Wisconsin source states a rounding rule. The Department publishes $7.58 for eleven connections, a figure that computes to $7.575, and half up at the cent reproduces every one of its published examples — but that behavior is read off the figures rather than stated anywhere, so it is recorded here as an inference the engine encodes explicitly and never as a rule Wisconsin published.

Searched: Wis. Stat. §196.025(6), Wis. Admin. Code ch. PSC 172 in full, Form PFP-100, and the Department’s frequently-asked-questions page with its worked examples, by three research passes and the adjudicator.

Rate history · not on record

The level at which the schedule and the rounding apply is not stated either. The schedule is defined per subscriber account and the Department’s worked examples are per-account illustrations, while its worksheet aggregates every subscriber into one full-fee count and one excess count before applying the rates. Whether cents round once at the return total or account by account is not stated anywhere any research pass or the adjudicator reached. This product rounds once at the total, following the worksheet’s own shape, and the difference is material enough that a provider with many multi-line accounts should raise it with the Department.

Searched: Wis. Admin. Code §PSC 172.05 in full, Form PFP-100 read as a PDF, and the Department’s published examples.

Collection model · not on record

Whether the countywide 911 charge under Wis. Stat. §256.35(3) reaches a provider’s interconnected VoIP connections is an open question. One research pass read it as landline-only by inference from a definition, and explicitly noted that no Commission order, agency guidance or case law excludes interconnected VoIP from it in terms. This record names the county charge as the local component and out of scope, and does not say whether it reaches any particular provider — that is not a determination this product makes.

Searched: Wis. Stat. §256.35 in full, ch. PSC 172, and the Commission’s and Department’s published materials, by two research passes.

Filing method · not on record

The field order of the 911 fee return inside My Tax Account has not been captured, because the portal is behind a login and registration requires a Wisconsin account. This product’s Wisconsin packet therefore follows the Department’s own worksheet — the full-fee count, its amount, the excess count, its amount, and the total — which is the closest published statement of the return’s shape.

Searched: The Department’s 911 fee page, its frequently-asked-questions page and Form PFP-100, by three research passes.

Filing method · not on record

The current revision of Form PFP-211, the resale certificate a provider files with its own upstream supplier, was never fetched — its address is cited by the rule’s own note and no research pass retrieved it. It is not an artifact this product produces, so nothing here depends on it, but the resale chain it documents does change which connections a reseller counts.

Searched: Wis. Admin. Code §PSC 172.08 and its note, by three research passes.

Sources

Every fact above traces to one of these, retrieved Thu, September 3, 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.

Wisconsin Legislature — Wis. Stat. §196.025, read as a fetched PDF

Subsection (6) in full: the seventy-five cent fee with its express VoIP clause, the multi-line schedule in the statute’s own step wording, the prepaid retail transaction fee, the remit-to-commission and remit-to-department provisions, and the 911 fund.