Texas – Fees & Surcharges
Taxes and Reimbursements
E911 Emergency Surcharge
Set by various Texas emergency services agencies and remitted to each entity or to the Texas
Comptroller of Public Accounts, as appropriate.
911 Equalization Surcharge is imposed by the Texas 9-1-1 Advisory Commission on each customer that
is receiving intrastate long-distance service. The surcharge generates additional funds for underfunded
regions.
District Tax is a tax imposed in Texas by special districts such as rapid transit authorities, school districts
or development zones on sales within their districts.
Federal Excise Tax is a 3% tax imposed on local telephone service and associated equipment and is
remitted directly to the Internal Revenue Service.
Federal Universal Service Fund Fee (FUSF). The monthly fee will be the FCC quarterly Universal Service
Contribution Factor converted to a percentage and applied to all interstate and international services,
including information services (data and internet services) which are provided over Special Access DS1
or DS3s. The fee is recalculated quarterly by the FCC.
Municipal Right of Way (ROW) Charge is a fee set annually by the Texas PUC to compensate
municipalities for the use of their public right-of-way. The charge varies by municipality and type of
customer.
PUC Tax (Fees). In Texas, this fee is called a Public Utility Gross Receipts Tax. Revenues go to the Texas
PUC, the Office of Public Utility Counsel and also to the Texas General Revenue Fund.
Sales Tax is paid by the consumer at the point of purchase, itemized separately from the base price, for
certain goods and services. The tax amount is calculated by applying a percentage rate to the taxable
price of a sale. Sales taxes are collected from the buyer by the seller, who remits the tax to a
government agency.
Texas Universal Service Fund Fee (TUSF) supports affordable services to high-cost rural customers,
funds the Relay Texas and specialized assistance programs for the hearing disabled and funds discounts
to low-income customers. It is imposed on all telecommunications services including wireless, local and
long distance but is not imposed on tax-exempt entities such as schools and universities.
Regulatory and Other Surcharges*
Ancillary Provisioning Surcharge/E911 Administration Surcharge. Covers the cost of updating and
administering changes to the E911 database. It is a fixed charge of $.84 per voice line or channel.
Cost of Access Surcharge (EEL)
Covers the cost of providing extended loop service over an ILEC T1 with mileage.
$27.83 per EEL T1
Cost of Access Surcharge (Resale Analog)
Covers the cost of providing extended loop service over an ILEC loop with transport.
$8.72 per Resale Voice Line (POTS)
Federal Access Surcharge/Federal Subscriber Line Charge (SLC)
A monthly fee that a customer pays to be connected to the telephone network. This is not a
government fee or tax but a charge for use of the telecom company’s local and toll network.
$7.34 per Voice Line
$34.95 per T1 with more than 7 Voice Lines
Local Number Portability
LNP is a fee assessed to recover costs of compliance to allow customers to retain their telephone
numbers when changing local providers.
$.43 per Voice Line
$2.15 per T1 with more than 7 Voice Lines
Network Property Assessment
This is a carrier cost recovery fee assessed at 2.73% on all account charges.
Primary Interexchange Carrier Charge (PICC)
Monthly charge on multi-line business customers that applies to each line and trunk that uses the
company’s long distance service. The charge applies whether or not a long distance call is made.
$2.51 per Voice Line with long distance service
$14.95 per T1 with more than 7 Voice Lines with long distance service
Wireline Infrastructure Surcharge
This is a carrier cost recovery fee assessed at 2.87% on all account charges.
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When Regulatory fees and other surcharges are applied on a per voice line basis, the quantity
reflected on your invoice in this area may be listed as “1.” The “1” defines the number of
products/services provided, rather than the number of voice lines. The number of voice lines
can be found in the Charges for Services section.