These assessments apply to certain companies as described in Missouri Commission rule 20 CSR 4240-28.011(2).
Missouri Universal Service Fund Assessment
The Missouri USF assessment was suspended January 1, 2020 through December 31, 2022. Beginning January 1, 2023, the assessment was reinstated at a rate of .0015. See relevant orders from Case No. TO-2019-0346.
This applies to:
- ILECs, CLECs, IXCs and IVoIP providers.
- .0015 * company's net jurisdictional revenue.
- This assessment is applied to a company’s net jurisdictional revenue as that term is defined in Missouri Commission rule 20 CSR 4240-31.010(10).
- Only companies with annual net jurisdictional revenues of $24,000 or more are required to remit payment to the Missouri Universal Service Fund.
- A company may use either of the following two methods to determine the amount to be remitted:
- Remit an amount based solely on applying the percentage assessment to the carrier's Missouri net jurisdictional revenue. Be aware no refunds or true-ups will be given using this method.
- Remit the amount collected from the application of a Missouri Universal Service fund surcharge applied to a retail end-user's monthly bill. See Missouri Commission rule 20 CSR 4240-31.012(3)(B) for additional requirements regarding the application of this surcharge.
How to remit:
- Payments are self-reported - please be aware the Missouri USF Administrator will not be providing monthly invoices. Payments should be accompanied with an Assessment Determination Remittance Form.
- Payment due dates are based on a company’s revenue for the prior year:
* More frequent payments can be made, if desired.
Payments are due on the 22nd day of the month following the collection period; however if the 22nd of the month falls on a weekend or holiday, then the first business day following the weekend or holiday is deemed the due date.
More information on the MoUSF assessment, forms and online payment options can be found at www.missouriusf.com.
Missouri PSC Assessment
Who must remit:
- ILECs, CLECs, IXCs, IVoIP, payphone and STS providers.
- .0015935888 * intrastate retail and wholesale revenues. (FY2023 assessment)
How to remit:
- The PSC will mail an Assessment Notice in June with a payment due date by July 15.
- Once per year (July 15); however, companies have the option of making quarterly payments.
Relay Missouri Assessment
Who must remit:
- ILECs, CLECs and IVoIP providers.
- All companies must recover assessment through consumer surcharge labeled "Relay Missouri surcharge".
- Companies providing basic local telecommuncations service or IVoIP service are required to apply the Relay Missouri surcharge to each access line with a cap of 100 access lines per subscriber location. Clarifications regarding lines:
- The number of access lines associated with a high capacity circuit should be determined on a voice-grade equivalent basis. For example, one high-capacity circuit equipped with 24 voice-grade channels should be considered 24 access lines.
- One line connected to a private branch exchange (PBX) should be considered one access line.
- The number of lines associated with Centrex service to a subscriber's location should be the number of Centrex stations capable of being used simultaneously.
- Companies are allowed to deduct from the amount collected, a retention amount equal to up to $30.00 or 1% of the amount collected, whichever is greater. If the total surcharge collected is less than $30.00 in Relay Missouri surcharge revenue, then this form does not need to be submitted. This form only needs to be submitted if a company is submitting funds.
How to remit:
- If a company has collected less than $30.00 monthly in Relay Missouri surcharge revenue, then this form does not need to be submitted. This form only needs to be submitted if a company is submitting funds.
- Monthly. After deducting the retention amount described above, the revenue collected from the surcharge is due to the commission no later than 30 days after the last day of the calendar month in which the surcharge was collected.
Note: Any company desiring temporary relief from assessment obligations during a pending bankruptcy should file a letter to the PSC. The letter should be filed into EFIS (Electronic Filing Information System) as a non-case related submission indicating the date of filing for bankruptcy, bankruptcy court, case number and chapter number. A subsequent letter should be filed when the company emerges from bankruptcy.