E911 tax information and filing instructions
You must collect and remit this tax if:
- You provide telecommunications or VoIP service with access to the 9-1-1 Emergency Reporting System, or
- You sell prepaid wireless services or products to consumers.
Read the following for more information:
Complete your return electronically using Revenue Online.
Download these instructions to learn what you'll need for your online return.
Revenue Online will calculate the tax you owe, allow for payment, and verify when we receive your filing and payment. Revenue Online also provides convenient tools for managing your E911 tax account.
You can register with Revenue Online after completing your return. If this is NOT your first time filing an Oregon E911 tax return, you'll need the following information to register:
- An email address.
- Your FEIN (or SSN if you file your business on a Schedule C).
- Your business ZIP code.
- Your business identification number (BIN).
- A letter ID or recent payment amount.
Returns and payments
Returns and payments are due on or before the last day of the month following the end of each quarter. You must file a return even if you don't collect any taxes during the reporting period.
||Quarter ending date
||Report due date|
|1st — Jan-Feb-Mar
|2nd — Apr-May-Jun
|3rd — Jul-Aug-Sep
|4th — Oct-Nov-Dec
There is a 5 percent penalty if you don't pay the tax by the due date. A 20 percent penalty is charged if you don't file a return within 30 days of the due date. Interest is added to any unpaid tax and calculated from the time the tax becomes due.