Code of Massachusetts Regulations
560 CMR - STATE 911 DEPARTMENT
Title 560 CMR 3.00 - Establishing an Equitable and Reasonable Method for the Remittance and Collection of a Surcharge on Prepaid Wireless Telephone Service
Section 3.05 - Calculation and Remittance of the Surcharge
Current through Register 1531, September 27, 2024
Each prepaid wireless telephone service provider shall:
(1) collect the surcharge on a monthly basis from each subscriber, end user, or customer; or
(2) calculate and remit the total surcharge owed for the month by:
The total Massachusetts revenue shall include universal service fund reimbursements or any payments received by a prepaid wireless telephone service provider in exchange for delivery of services to the subscriber, end user, or customer.
Regardless of the method of collection, each prepaid wireless telephone service provider shall remit the surcharge on a monthly basis to the department not later than 30 days from the end of the month in which it is collected or for which it is calculated.
Regardless of the method of collection, each prepaid wireless telephone service provider shall be permitted to deduct from the surcharge remittance an administrative fee not to exceed 1% of the monthly surcharge revenue for administration costs to cover the expenses of calculating and remitting the surcharge during the preceding month.