This document provides instructions for filing an Emergency Services Telephone Fee Return (Form TC-29) with the Utah State Tax Commission. Key details include: - Fees are due for both landline and radio communication access lines as defined by Utah law. - Form TC-29 must be filed each month along with a supplemental schedule (TC-29Q) listing the taxable phone lines. It is due by the end of the month following the tax period. - The return calculates fees for 911 emergency services, applies a 1.5% seller discount if filed on time, adds a fee for poison control, and allows adjustments for bad debts or canceled services. - The total fees due is