All clearly spelled out:
https://go.ooma.com/tax_calculatorRegulatory Compliance Fee Ooma uses this fee to recover certain of Ooma’s costs associated with compliance with regulatory, legal and tax requirements including: (1) fees Ooma is required to pay to support the TRS fund, which supports facilities and services used to provide telecommunications services for individuals with hearing or speech disabilities; (2) annual regulatory fees assessed on Ooma by the Federal Communications Commission; (3) costs Ooma incurs administering, billing, collecting and making required tax and regulatory filings and complying with other regulations; (4) regulatory surcharges Ooma pays to the providers of telecommunications that Ooma uses to provide its services.
911 Service Fee Ooma uses this fee to recover its costs of providing 911 service for Ooma customers as required by Federal Communications Commission regulations.
Federal Universal Service Charge Ooma uses this fee to recover contributions Ooma is required to make to the federal Universal Service Fund, which provides support to promote access to telecommunications services at reasonable rates for those living in rural and high-cost areas, income-eligible consumers, rural health care facilities, and schools and libraries.
State and local taxes, fees and surcharges These charges include taxes, fees and surcharges imposed by state, county, parish, borough, district and municipal governments, such as state universal service funds, local 911 services, sales and utility taxes and other local taxes, fees and surcharges, based on the registered location of your Ooma device. Some of these fees are government mandated charges and others are charges Ooma passes through to you.