(1) The following agencies, individuals, and organizations are exempt from the 911 service fee:

(a) Federal agencies and tax exempt instrumentalities of the federal government;

(b) Indian tribes for access lines on the tribe's reservation;

(c) An enrolled member of an Indian tribe for access lines on the reservation who does not receive the 911 service and who annually files a signed statement with the provider that he is an enrolled member of an Indian tribe living on a reservation and does not receive the 911 service. The provider will maintain the statements as part of its business record for five years.

(2) Official station testing lines owned by the provider are exempt.

(3) All other subscribers not listed above are required to pay the fee.