The 911 Emergency Services (E-911) Surcharge at a rate of $.51 is payable by all telecommunication companies who provide wire access or wireless lines capable of originating a 911 call. The surcharge is intended to produce an amount necessary to meet annual debt service charges on all respective outstanding enhanced 911 bonds. This includes those who provide radio-telephone communication services by a wireless, real-time, two-way voice communication device capable of originating a 911 call. All such companies must bill and remit an E-911 surcharge collected from all subscribers who are subject to the E-911 surcharge. Wire access lines located within New Mexico and wireless active numbers are taxable.
The E-911 services surcharge is due on or before the 25th day of the month following the month in which the surcharge was collected. A reporting period is from the first day of the month to the last day of the month.
We deposit the revenue from the Enhanced 911 surcharge in the Enhanced 911 Fund.