54-103 911 Wireless Emergency Service Fee Report - Texas 2025

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is a tax charged by the state, county, province, or city to provide emergency services relating to 911 calls. The tax will range from $0.20 to $4.50 per VoIP line, depending on your state, county, province, or city tax laws.
Everyone in Texas pays a $. 50 911 fee for their mobile service, regardless of the 911 district they live in. The Texas State Comptroller collects these wireless fees from telephone carriers and places them into a trust fund to await distribution by the Commission on State Emergency Communications (CSEC).
Texas law imposes a margin tax on each company conducting business in Texas, including the hotel owner. To recover the cost of the margin tax, guest room rates are subject to a State Cost- Recovery Fee (currently 0.525% of the room rate, plus applicable state and local taxes).
An Emergency Services District (ESD) is a grassroots government created by voters in an area to fund fire protection, emergency medical services, or both. More than 300 districts are operating in Texas, and more are added at almost every uniform election date.
The emergency response fee finances the acquisition and construction of land, equipment, software and facilities which are needed to provide an adequate and reliable 911 communication system under a single uniform management structure and to operate that 911 communication system.