Can I pro-rate for partial months of service for the 75 cent fee?
If you are not able to compute partial-month fees for the sale of voice communications connections, you must collect and remit the fee for the entire month. If you are able to compute partial-month fees for the sale of voice communications connections, you may do so. The partial months should be included on Lines 1 and 4 of your return. Example: Customer A had service for fifteen days of a 30-day month, and Customer B had service for ten days of the month. Customer A was charged the police and fire protection fee for one-half (0.5) of the month, and Customer B was charged the police and fire protection fee for one-third (0.33) of the month. On Line 1, you should include 0.5 for Customer A and 0.33 for Customer B.
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