The User Fee is assessed as a percentage of a telephone corporation's total gross intrastate revenues.

From January 2016 through December 2018, prepaid wireless revenues and the resulting user fees were required to be reported and remitted separately as set by the Mobile Telephone Service Surcharge (MTS). Effective January 1, 2019, the user fee for all telecommunications services, including prepaid wireless, is subject to the same user fee rate.

Effective Date

User Fee Rate

MTS User Fee Rate

01/01/2024

               1.20%

 

01/01/2023

0.75%

 

10/01/2020

0.52%

 

04/01/2019

0.34%

 

1/1/2019 *

0.33%

 

01/01/2018

0.33%

0.26%

01/01/2017

0.30%

0.17%

01/01/2016

0.23%

0.21%

prior to 1/1/2016

0.18%

N/A

 

 

 

* Starting January 1, 2019, the same User Fee Rate applies to all telecommunications services