9‑1‑1 Emergency Communications Tax
In 1981, the Oregon Legislature passed a law requiring every public and private safety agency in Oregon to establish or take part in a 9‑1‑1 emergency communications system before January 1, 1991. House Bill 2269 was passed in 1995 to impose a flat rate of 75 cents per month per telephone access line. Each line that is capable of accessing the 9 emergency reporting system is taxed. For cellular, wireless, or other radio common carriers, the tax applies to each device.
Who must pay this tax?
Any corporation, individual, or group of individuals who provide telecommunications access to the 9‑1‑1 Emergency Reporting System shall collect this tax from each customer and pay the tax. This applies to cellular service companies, radio common carriers, and any other wired or wireless services. Telecommunication access providers collect this tax from their Oregon subscribers through monthly billings. Providers are required to file a return and pay the tax quarterly to the Oregon Department of Revenue.
Registration is required
Anyone who provides telecommunications access to the 9‑1‑1 Emergency Reporting System in Oregon must register with the Oregon Department of Revenue. Registration forms are available from the Oregon Department of Revenue. Write to 955 Center St. NE, Salem OR 97301-2555, or call 503-945-8356 in Salem for more information. Forms are also available on our website.
Tax
The tax is 75 cents per access, per month. This tax is imposed on each paying retail subscriber who has access to the 9‑1‑1 system. Telecommunication access providers collect this tax from their subscribers in Oregon through monthly billings. The providers are required to file a return and pay the tax due to the Oregon Department of Revenue.
Disposition of tax
The money received by the Department of Revenue is paid to the State Treasurer and is credited to the Emergency Communications Account. All money is then appropriated to the Office of Emergency Management (OEM). OEM distributes funds to cities and counties on a per capita basis.
What is the applicable law?
Chapter 533, Oregon Laws of 1981. Chapter 401, Oregon Revised Statutes (ORS).
Reports and payments
Each telecommunications provider is required to file a return and pay the tax quarterly. You must file a return even if there was no tax collected for the reporting period. The tax return and payment of the tax is due on or before the last day of the month following the end of each calendar quarter (i.e. April 30, July 31, October 31, and January 31).
Penalty and interest
If a provider fails to file a return or pay the amount due by the due date, a penalty of 5 percent of the amount due will be charged. If the amount due is not paid within three months, an additional penalty of 20 percent will be charged.
Interest will be added to any unpaid amount, calculated from the time the tax becomes due. Interest will be accrued at the rate established under Oregon law for each month or fraction of a month. ORS 305.220
Taxpayer assistance
General tax information
Salem: 503-378-4988
Toll-free from an Oregon prefix: 1-800-356-4222
Asistencia en español
Salem: 503-378-4988
Gratis de prefijo de Oregon: 1-800-356-4222
TTY (hearing or speech impaired; machine only):
Salem: 503-945-8617
Toll-free from an Oregon prefix: 1-800-886-7204
Americans with Disabilities Act (ADA): Call one of the help numbers for information in alternative formats.
150-603-625 (Rev. 1-07)
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