S.C. Code Regs. § § 19-204
Commercial Mobile Radio System (CMRS) providers shall collect monthly CMRS Emergency 911 surcharges from each of their subscribers with a South Carolina area code, in the amount of the average of the telephone (local exchange access facility or wire line) emergency 911 surcharges collected in South Carolina's counties, as annually calculated by the CMRS Emergency Telephone Service Advisory Committee and approved by the Budget and Control Board.
The CMRS providers shall submit these collected surcharges, less two (2%) percent, if they choose, with an accounting thereof, under oath, in a form prescribed by the Department of Revenue, to the Department, on or before the twentieth day of the second month succeeding each monthly collection.
S.C. Code Regs. § 19-204