Emergency Telephone System Surcharge - Wireless (2906)
Increase to 911 Surcharge effective January 1, 2018
On November 21, 2017, the City of Chicago approved a $1.10 per network connection rate increase for the landline and wireless 911 surcharge pursuant to the State authorization passed earlier this year.
Effective January 1, 2018, the surcharge rate will be $5.00 per network connection per month. As a result of this increase, Chicago’s nearly 20 year old 911 system will be modernized to meet the state-mandated Next Generation 911 requirements. The system modernization will improve coordination among first responders, allow for the implementation of Smart911 – a proactive tool that allows residents to provide first responders with details on existing medical conditions, layouts of residences, codes to front gates, etc., and provide for text and photo capabilities.
Note: the rate imposed on prepaid telecommunications remains at 9%.
| Municipal Code Reference: | 7-50 |
| CAPS Code Reference: | 3532946733213 |
| Tax Return Form Code: | Form 2906 |
| Procedure: | A fee is imposed upon all billed subscribers of wireless communications service within the corporate limits of the city in order to pay for a portion of the cost incurred by the city to operate the emergency telephone system. This fee, which shall be at the rate of $5.00 per month, shall apply to in-service wireless telephone numbers where the service address of the wireless communications service is located in the city. In the case of prepaid wireless telephone service, this fee shall be remitted based upon the address associated with the point of purchase, the customer billing address, or the location associated with the telephone number assigned to a wireless telephone at the time of initial activation for each active prepaid wireless telephone that has a sufficient positive balance as of the last day of each month, if that information is available. |
| Tax Rate: |
As of 1/1/2018: $5.00 per wireless telephone number per month. Prior to 1/1/2018: $3.90 per wireless telephone number per month. |
| Exemptions, Deductions and Credits: | The surcharge for wireless connections does not apply to phone numbers and network connections assigned to a governmental body. |
| Rulings and Procedures: | None |
Businesses registered for Emergency Telephone System Surcharge - Wireless Tax with the Chicago Department of Finance.