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• Alabama: monthly, by the end of the month after the month collected, at the Alabama 911 Board
• Arizona: monthly, by the 20th of the following month, with the TPT return, at the Arizona Department of Revenue
• Arkansas: monthly, by the 15th business day of the following month, at the Arkansas 911 Board
• California: monthly, by the last day of the second month after the month collected, at the CDTFA
• Colorado: monthly, by the last day of the month after the month collected, at the Colorado PUC
• Connecticut: monthly, by the 15th of each month, at the Connecticut State Treasurer
• Delaware: monthly, by the 15th of the month after collection, at the Delaware Department of Finance
• District of Columbia: quarterly, by the 15th of the month after each quarter; monthly filing is allowed, at the DC Office of Unified Communications
• Florida: monthly, within 60 days after the end of the month billed, at the Florida Emergency Communications Board
• Georgia: monthly, by the 20th of the month after collection, at the Georgia Department of Revenue
• Hawaii: monthly, within 60 days after the end of the month collected, at the Hawaii Enhanced 911 Board
• Illinois: monthly, by the end of the month after the month collected, at the Illinois State Police 9-1-1 Bureau
• Iowa: quarterly, by the 20th day after each quarter, at Iowa Homeland Security and Emergency Management
• Kansas: monthly, by the 15th of the following month, at the Kansas State 911 Board
• Maine: quarterly, during the month after each quarter, for providers under $5,000 a month, at the Maine PUC Emergency Services Communication Bureau
• Maryland: monthly, by the 23rd of each month, at the Comptroller of Maryland
• Massachusetts: monthly, within 30 days after the end of each month, at the Massachusetts State 911 Department
• Michigan: quarterly, by the 30th of the month after each quarter, at the Michigan Department of Treasury
• Minnesota: monthly, before the 25th of the month after collection, at the Minnesota Department of Public Safety
• Mississippi: monthly, by the 20th of the following month, at the Mississippi Department of Revenue
• Missouri: monthly, by the last day of the month after collection, at the Missouri Department of Revenue
• Montana: quarterly, by the last day of the month after each quarter, at the Montana Department of Revenue
• New Hampshire: monthly, within 30 days after the end of each month, at the New Hampshire Division of Emergency Services
• New Jersey: quarterly, by the 20th of the month after each quarter, at the New Jersey Division of Taxation
• New Mexico: monthly, by the 25th of the month after collection, at the New Mexico Taxation and Revenue Department
• North Carolina: monthly, by the end of the month after the month collected, at the North Carolina 911 Board
• Ohio: monthly, by the 23rd of each month for the month before, at the Ohio Department of Taxation
• Oklahoma: monthly, by the 20th of each month, at the Oklahoma Tax Commission
• Oregon: quarterly, by the last day of the month after each quarter, at the Oregon Department of Revenue
• Pennsylvania: quarterly, report by the 13th and pay within 15 days after each quarter, at PEMA's Bureau of 911
• Rhode Island: monthly, by the last day of the following month, at the Rhode Island Division of Taxation
• South Dakota: monthly, return by the 20th and payment by the 25th of the following month, at the South Dakota Department of Revenue
• Tennessee: varies, by the 20th after each period, with your sales and use tax return, at the Tennessee Department of Revenue
• Texas: monthly, by the 30th day after the end of the month collected, at the Texas Comptroller
• Utah: varies, by the last day of the month after each period, with your sales tax return, at the Utah State Tax Commission
• Vermont: monthly, by the 15th of the following month, at the Vermont Universal Service Fund fiscal agent
• Virginia: monthly, by the 20th of the month after billing, at the Virginia Department of Taxation
• Washington: varies, with your excise tax return on the frequency the Department assigned: monthly by the 25th, quarterly by the end of the following month, or yearly by 15 April, at the Washington Department of Revenue
• Wisconsin: monthly, by the last day of the month after the month collected, at the Wisconsin Department of Revenue

Not on the calendar, because wireline and VoIP providers pay locally or the state fee is wireless only: Alaska (collected by each municipality, not the state); Idaho (collected by each county or 911 service area); Indiana (the Statewide 911 Board sets the monthly due day by policy and we have not yet confirmed it); Kentucky (the state charge applies to wireless only; wireline and VoIP fees go to each city or county); Louisiana (collected by each parish communications district); Nebraska (the state fee applies to wireless only; wireline and VoIP fees are set and collected locally); Nevada (collected by each county); New York (the state surcharge applies to wireless only; wireline and VoIP fees go to each county); North Dakota (collected by the counties through one shared portal at 911fees.ndaco.org); South Carolina (wireline and VoIP fees go to each local government; only wireless files with the state); West Virginia (wireline and VoIP fees go to each county commission; only wireless files with the PSC); Wyoming (collected by each city, county or special district).

• Alabama: inspection and supervision fee report (Form 241), by 1 November each year, for the fiscal year ended 30 September, at the Alabama PSC
• Alaska: regulatory cost charge report, by 30 April each year, at the Regulatory Commission of Alaska
• Arizona: competitive telecom annual report, by 15 April each year, at the Arizona Corporation Commission
• Arizona: gross operating revenue statement, by 1 May each year, at the Arizona Corporation Commission
• California: annual report on operations and financials, by 31 March each year, at the CPUC
• California: affiliate transaction report, by 1 May each year, at the CPUC
• California: performance bond filing, by 31 March each year, at the CPUC
• California: annual tariff filing form, by 15 February each year, at the CPUC
• Colorado: Form DR 0525 revenue return for the PUC administration fee, by 15 May each year, to the Department of Revenue and to the PUC, at the Colorado Department of Revenue
• Connecticut: telecommunications annual report, by 30 April each year, at PURA
• Connecticut: intrastate gross revenues report, by 1 May each year, even when revenue is zero, at PURA
• District of Columbia: annual assessment survey, by 1 April each year, at the DC PSC
• Florida: regulatory assessment fee return, by 30 January each year, at the Florida PSC
• Georgia: customer service contact and escalation list, by 31 March each year, in Docket 14232, at the Georgia PSC
• Hawaii: annual financial and statistical report, by 31 March each year, at the Hawaii PUC
• Hawaii: public utility fee, by 31 July and 31 December each year, at the Hawaii PUC
• Idaho: gross revenue return, by 1 April each year, at the Idaho PUC
• Idaho: regulatory fee installments, in two equal parts by 15 May and 15 November, at the Idaho PUC
• Idaho: annual contact filing, by 1 January each year, at the Idaho PUC
• Illinois: Form AR-13 annual report, by 31 March each year, at the Illinois Commerce Commission
• Illinois: gross revenue tax return, by 31 March each year for carriers owing under $10,000, at the Illinois Commerce Commission
• Illinois: designated agent report, between 1 and 31 January each year, at the Illinois Commerce Commission
• Indiana: public utility fee report (Form 50496), by 1 May each year, at the IURC
• Iowa: annual registration review, by 1 April each year, at the Iowa Utilities Commission
• Kansas: annual revenue interrogatory, by 1 May each year, at the Kansas Corporation Commission
• Kentucky: gross operating revenues report (GOR04), by 31 March each year, at the Kentucky PSC
• Louisiana: annual financial report, by 30 April each year, 120 days after the year end, at the Louisiana PSC
• Maine: annual report, by 1 April each year, no extensions, at the Maine PUC
• Maine: regulatory fund assessment, by 1 July each year, at the Maine PUC
• Maryland: annual assessment, by 15 July each year, or in four equal parts on the 15th of July, October, January and April, at the Maryland PSC
• Massachusetts: annual return and revenue statement, by 31 March each year, at the MDTC
• Michigan: gross revenue report for the utility assessment, by 30 April each year, the MPSC may move it and notifies providers, at the Michigan PSC
• Michigan: intrastate toll provider registration, by 1 February each year, at the Michigan PSC
• Minnesota: jurisdictional annual report, by 1 May each year, at the Minnesota PUC
• Mississippi: regulatory tax gross revenue statement, by 1 April each year; the tax is paid within 30 days of the Department's statement, at the Mississippi Department of Revenue
• Missouri: telecommunications and VoIP annual report, by 15 April each year, at the Missouri PSC
• Nebraska: telecommunications annual report, by 30 April each year, at the Nebraska PSC
• Nevada: annual report, by 15 May each year, at the PUCN
• Nevada: annual revenue and assessment report, by 1 July each year, late fee after 1 August, at the PUCN
• New Hampshire: Form T-2 assessment report, by 31 March each year, for the last calendar year, at the New Hampshire Department of Energy
• New Hampshire: Form T-2A assessment report (VoIP), by 31 March each year, for the last calendar year, at the New Hampshire Department of Energy
• New Jersey: annual report, by 31 March each year, at the New Jersey BPU
• New Jersey: statement of gross intrastate revenue (SGIR), by 1 June each year, at the New Jersey BPU
• New Mexico: inspection fee report, between 1 and 31 July each year; earlier filings are rejected, at the New Mexico PRC
• New York: gross intrastate operating revenues statement, by 31 March each year, at the New York PSC
• New York: critical information (TCCI) form, by 31 December each year, and whenever company details change, at the New York PSC
• Ohio: annual report for fiscal assessment, by 30 April each year, at PUCO
• Oklahoma: annual report of operations, by 1 April each year, at the Oklahoma Corporation Commission
• Oklahoma: PUD fee assessment data request, by 1 April each year, separately from the annual report, at the Oklahoma Corporation Commission
• Oregon: annual fee statement, by 1 April each year, at the Oregon PUC
• Pennsylvania: annual financial report, by 30 April each year, at the Pennsylvania PUC
• Rhode Island: annual fee and filing, by 1 July each year, at the Rhode Island Division of Public Utilities and Carriers
• South Carolina: telecommunications annual report, by 1 April each year, at the SC Office of Regulatory Staff
• South Carolina: gross receipts annual payment, by 15 July each year, at the SC Office of Regulatory Staff
• South Carolina: gross receipts report, by 31 August each year, by mail, at the SC Office of Regulatory Staff
• South Dakota: gross receipts tax revenue form, by 1 April each year; the PUC mails the form around 1 March, at the South Dakota PUC
• South Dakota: gross receipts tax payment, by 15 July each year, at the South Dakota PUC
• South Dakota: annual revenue report, by 1 June each year, at the South Dakota PUC
• Tennessee: inspection fee and Form UD-16, by 1 April each year, at the Tennessee Public Utility Commission
• Texas: COA and SPCOA annual report, between 1 January and 30 April each year, at the PUCT
• Texas: public utility gross receipts assessment, by 15 August each year, for the twelve months to 30 June, at the Texas Comptroller
• Utah: gross operating revenue report, by 15 April each year; otherwise the Department estimates the fee, at the Utah Division of Public Utilities
• Utah: public utility regulatory fee, by 1 July each year, at the Utah Division of Public Utilities
• Vermont: gross receipts annual report and tax, by 15 April each year, report and payment together, at the Vermont Department of Public Service
• Virginia: property and gross receipts report, by 15 April each year, at the SCC Division of Public Service Taxation
• Washington: annual report and regulatory fee, received by 1 May each year, not postmarked, at the Washington UTC
• West Virginia: special license fee on gross revenue, by 1 July each year, at the West Virginia PSC
• West Virginia: special license fee on property value, by 20 January each year, at the West Virginia PSC
• Wisconsin: annual questionnaire (AQS), by 1 April each year, next business day if a weekend, at the Wisconsin PSC
• Wyoming: combined PSC and WUSF annual report, by 15 February each year, at the Wyoming PSC
• Wyoming: PSC assessment, in two halves by 1 October and 1 April, after the August assessment, at the Wyoming Department of Revenue

No fixed-date commission filing for a small voice provider: Arkansas (the annual report and fee dates were readable only on a 2015 copy of the rules; confirm with the APSC); Delaware (telecom was released from the PSC assessment in 2016 and no annual report is required); Montana (the Commission told us in October 2026 that its rules still name an annual report for CLECs and IXCs but it has not required one for some time and plans to remove the requirement); North Carolina (the regulatory fee is quarterly and the annual report rule does not apply to competing local providers or IXCs); North Dakota (registration is one-time; there is no annual report or fee).