47 C.F.R. § 9.33 – Cost responsibilities.

(a) Originating service providers are responsible for the costs of complying with the applicable Phase 1 and Phase 2 requirements assigned to them under § 9.29, including the costs of—
1. (1) Transmitting 911 traffic to NG911 Delivery Points;
2. (2) Delivering 911 traffic in the required IP-based SIP format at each phase, including the cost of IP conversion using a Legacy Network Gateway or the functional equivalent, if necessary; and
3. (3) Obtaining and delivering location and routing information using ALI/ANI databases, selective routers, or other means at Phase 1, and using LIS functionalities or other equivalent means at Phase 2.
(b) Originating service providers are not responsible for the costs of furnishing, maintaining, or upgrading NG911 Delivery Points, ESInets, Next Generation 911 Core Services networks, or PSAPs.