Assessment of charges

Miss. Code Ann. § 19-5-407, under Health, Safety and Public Welfare.

Miss. Code Ann. § 19-5-407

(a) To avoid an overlap in the assessment of the old and new charges for service providers obligated to pay the emergency communication service charge safety charge, a transition to the payment of the emergency communications service charge shall occur.(a) The assessment of charges before the July 1, 2025 shall continue through December 31, 2025, and be remitted in the same manner to the same entity as previously prescribed before the July 1, 2025.(b) Any unpaid assessments for the time period up to and including December 31, 2025, shall remain due and payable under the terms and processes that are or were in place at the time of assessment.(c) Beginning on January 1, 2026, a service provider is subject to the public safety charges assessed as described in this section.(d) After January 1, 2026, a service supplier shall remit to Department of Revenue all assessments of the emergency communication service charge for a calendar month by the thirtieth business day of the following month and thereafter as prescribed in this section.

(a) The assessment of charges before the July 1, 2025 shall continue through December 31, 2025, and be remitted in the same manner to the same entity as previously prescribed before the July 1, 2025.

(b) Any unpaid assessments for the time period up to and including December 31, 2025, shall remain due and payable under the terms and processes that are or were in place at the time of assessment.

(c) Beginning on January 1, 2026, a service provider is subject to the public safety charges assessed as described in this section.

(d) After January 1, 2026, a service supplier shall remit to Department of Revenue all assessments of the emergency communication service charge for a calendar month by the thirtieth business day of the following month and thereafter as prescribed in this section.