Instructions for Form E-500L, 911 Service Charge Prepaid Wireless Telecommunications Return (For periods prior to July 2023)

These instructions are for filing the E-500L forms for the periods prior to July 2023.

General Instructions

Use Form E-500L to report your North Carolina 911 prepaid wireless telecommunications service charges for prepaid wireless telecommunications service.

You must file a return for each filing period on or before the file by date. If you do not file on time, you will receive a delinquent notice and may owe penalty and interest. If you do not owe 911 service charges for a filing period, you must file a return and enter zero (0.00) on Line 8. Do not write "No Service Charge Due" or any similar text on the return.

If your business is seasonal and you registered as a seasonal business, only file returns for the seasonal filing periods indicated for 911 prepaid wireless telecommunications service charge on the business registration form unless you have business activity during other filing periods. If you have business activity in other filing periods, you must file returns for those periods.

Complete the 911 Prepaid Wireless Telecommunications Return in its entirety.

You must pay the 911 service charge due when your return is due. If you do not pay the 911 service charge due on or before the file by date, you will owe penalty and interest.

You must pay in U.S. dollars. Pay by check or money order drawn on a U.S. (domestic) bank. Make any check or money order payable to the North Carolina Department of Revenue and write your account number and filing period in the memo section. Do not mail cash, stamps, or postdated checks.

If the ownership of your business changes, the new owner must submit a new registration application to obtain a new 911 prepaid wireless telecommunications service charge account number.

If you discontinue business operations or sell your business, complete Form NC-BN, Out-of-Business Notification.

Sign the return and payment and mail to the address on the return.

How to Prepare Return: Specific Line and Column Instructions

  • Line 1 - Number of Retail Transactions: Enter the total number of retail transactions of prepaid wireless telecommunications service occurring in this state. Compute the 911 service charge by multiplying the total number of retail transactions entered on Line 1 by the rate of $0.65 and enter the calculated amount on Line 1 under the "911 Service Charge" column.
  • Line 2 - Administrative Allowance: Multiply the amount on Line 1 under the column "911 Service Charge" by 5% (0.05) and enter the calculated amount on Line 2 under the column "911 Service Charge."
  • Line 3 - 911 Service Charge Net of Administrative Allowance: Subtract the amount on Line 2 from the amount on Line 1 under the column "911 Service Charge" and enter the difference.
  • Line 4 - 911 Service Charge Initial Allowance: A seller that collects the 911 service charge for prepaid wireless telecommunications service may retain all service charges collected only for the first three calendar months of registration in which sales occur that are subject to the service charge.
    • Monthly: A seller with a monthly filing frequency should enter the amount from Line 3 on Line 4 for the first three monthly returns. Line 5 will reflect $0.00 due for a seller with a monthly filing frequency for the first three monthly returns. For example, a seller registers to file and pay the 911 service charge monthly beginning July 1. The seller will retain all service charges collected for the months of July, August, and September. For a seller with a monthly filing frequency, Line 4 should be $0.00 except for returns filed for the first three months.
    • Semiannual: A seller with a semiannual filing frequency who registers effective July 1 should compute the sum of the service charges due for July, August, and September, multiply that amount due by 95% (0.95), and enter the result on Line 4. Subtract the amount on Line 4 from the amount on Line 3, and enter the difference on Line 5. Line 4 should be $0.00 for a seller with a semiannual filing frequency for returns filed after the first semiannual period, except for a seller that becomes liable to collect the 911 service charge in the fifth or sixth month of the first semiannual reporting period. In such situations, the seller will be entitled to any additional initial allowance for the third month on the second semiannual return.
  • Line 5 - Total 911 Service Charge Due on Retail Transactions: Subtract the amount on Line 4 from Line 3 and enter the difference.
  • Line 6 - Penalty: Enter the sum of the penalties that apply to you.
    • If you file a return after the due date, multiply the 911 service charge amount shown on Line 5 by 5% (0.05) for each month, or part of a month, that the return is filed late. The maximum Failure to File Return penalty is 25% of the total 911 service charge.
    • If you do not pay the 911 service charge when due, multiply the 911 service charge amount shown on Line 5 by 5% (0.05).
  • Line 7 - Interest: If you do not pay the 911 service charge when due, compute interest on the 911 service charge amount shown on Line 5.
  • Line 8 - Total Due: Enter the total amount due by adding Lines 5, 6, and 7. 

Signature and Verification: You must sign and date your return. You should also include your title and phone number in the spaces provided. 

Do not fold your payment.

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