In general, any company certificated or registered by the Missouri Commission to provide telecommunications services or interconnected voice over Internet protocol (IVoIP) service and has annual Net Jurisdictional Revenues of $24,000 or more are required to remit payment to the Missouri Universal Service Fund. Payments are self-reported - please be aware the Missouri USF Administrator will not be providing monthly invoices. Payments should be accompanied by a completed Assessment Determination Remittance Form.
The assessment rate is 0.0015 (0.15%) effective January 1, 2023.
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). In brief this revenue refers to a company’s intrastate retail telecommunications/IVoIP revenue and should not apply to any taxes or wholesale charges to another carrier.
Two methods are available to determine a company’s remittance amount. One method is to apply the assessment to a company’s net jurisdictional revenue amount while the other method is based solely on the amount collected through the application of a “Missouri Universal Service Fund” surcharge. Missouri Commission rule 20 CSR 4240-31.012(3) describes both methods as well as requirements for applying a surcharge, if used. Be aware regardless of which method is used the
Missouri USF does not have a true-up process.
Payment Due Dates:
Payment deadlines are based on a company’s revenue reported for the prior year:
Annual Net Jurisdictional Revenue
|Less than $24,000||Below de minimis - no payment or form required|
|$24,000 to $249,999||Annually*|
|$250,000 to $999,999||Quarterly*|
|$1,000,000 or more||Monthly|
*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. Specific due dates for this year can be found by clicking “Due Dates” on the Quick Links section of the Missouri USF home page. Payments must be received by the due date to avoid a late payment fee. (Please take into account mailing delays if submitting payment by mail because postmark dates are irrelevant.)
Late Payment Fees:
Any payment not received by the due date is subject to a late payment fee. This fee is based on the following three components:
$16.00 fixed fee; plus,
0.05% daily interest applied on the assessment amount due per day times the number of days late; plus (if applicable),
A $25 additional penalty added to original late payment invoices if payment for the original late fee invoice is not received within 30 days of the date of the invoice. This additional late fee continues to accrue every 30 days until the invoice is paid in full.
A company remits an assessment amount of $145 on September 11, 2023, for assessment revenues collected in July 2023. Missouri USF revenues collected in July 2023 are due August 22, 2023 so this payment remittance is considered 20 days late. A $17.45 late fee will be applied to this payment using the following formula:
Late fee invoices are emailed to the contact on the Assessment Determination Remittance Form (if an email address is provided) or sent by US mail to the address of record.
$16 + ($145 assessment amount X 0.0005 interest X 20 days) = $16 + $1.45 = $17.45
Should the invoice remain unpaid as of October 13, 2023, a new invoice is issued adding the $25 additional penalty making the amount due for this original late payment $42.45.
Original late invoice amount = $17.45 + $25 additional penalty = $42.45
Please direct any questions regarding the payment process to the Missouri USF administrator at (573) 634-1319 or email@example.com