Sec. 771.0712.  PREPAID 9-1-1 EMERGENCY SERVICE FEE.  (a)  To ensure that all 9-1-1 agencies under Section 418.051, Government Code, are adequately funded, beginning on June 1, 2010, a prepaid wireless 9-1-1 emergency services fee of two percent of the purchase price of each prepaid wireless telecommunications service purchased by any method, shall be collected by the seller from the consumer at the time of each retail transaction of prepaid wireless telecommunications service occurring in this state and remitted to the comptroller consistent with Chapter 151, Tax Code, and distributed consistent with the procedures in place for the emergency services fee in Section 771.0711, Health and Safety Code.  A seller may deduct and retain two percent of prepaid wireless 9-1-1 emergency services fees that it collects under this section to offset its costs in administering this fee.
(b)  The comptroller shall adopt rules to implement this section by June 1, 2010.
(c)  A seller who fails to file a report or remit a fee collected or payable as provided by this section and comptroller rules shall pay five percent of the amount due and payable as a penalty, and if the seller fails to file the report or remit the fee within 30 days after the day the fee or report is due, the seller shall pay an additional five percent of the amount due and payable as an additional penalty.
(d)  In addition to any other penalty authorized by this section, a seller who fails to file a report as provided by this section shall pay a penalty of $50.  The penalty provided by this subsection is assessed without regard to whether the seller subsequently files the report or whether any taxes were due from the seller for the reporting period under the required report.
(e)  A marketplace provider, as defined by Section 151.0242(a), Tax Code, shall:
(1)  collect on behalf of the seller the fee imposed by this section on a sale made through the marketplace; and
(2)  after making the deduction authorized to be made by a seller under Subsection (a), remit the fee to the comptroller in the same manner a seller remits collected fees under this section.
Added by Acts 2009, 81st Leg., R.S., Ch. 1280 (H.B. 1831), Sec. 3.03a, eff. September 1, 2009.
Amended by: 
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 14.10, eff. October 1, 2011.
Acts 2021, 87th Leg., R.S., Ch. 569 (S.B. 477), Sec. 3, eff. July 1, 2022.