E911 Surcharge Fairness Act of 2011

E911 Surcharge Fairness Act of 2011 - Prohibits any state or local government from: (1) imposing a new unfair or inequitable E911 fee, tax, or surcharge with respect to any prepaid mobile service, provider, or customer; or (2) enforcing a new or existing E911 fee in an unfair or inequitable manner.

Defines "E911 fee" as any 911 or E911 fee, tax, or surcharge specifically imposed or designated by a state or local government for the support of 911 or E911 communications systems and related public safety purposes.

Defines as "unfair or inequitable" any E911 fee that: (1) cannot be collected from end-users who are the intended payors of the fees under the existing wireless business model of the prepaid mobile service provider, or (2) is enforced in a manner that imposes strict liability on a prepaid mobile service provider for its inability to collect such fee as so prescribed.

Defines an "unfair or inequitable manner" as: (1) the imposition against a prepaid mobile service provider or seller of any E911 fee that the provider cannot collect from its end-user customers who are the intended payors of the fees under its existing wireless business model, (2) the enforcement of an E911 fee against a prepaid mobile service provider in a manner that creates strict liability for the provider or seller for its inability to collect as so prescribed, or (3) the imposition of a E911 fee in a manner that results in the fee being subject to other state or local taxes when such taxes are not equally imposed on the E911 fees paid by postpaid mobile service customers.