A computer system processes the electronic payment of tolls by storing, on a toll collection server, an accounting record for a mobile user account that is associated with a mobile user and a mobile computing device. A database having a plurality of toll locations and at least one toll that is incurred by the mobile user when the mobile computing device passes the toll location is stored on a toll collection server. An electronic communication containing a notification that the mobile computing device passed the toll location is received. The accounting record is modified on the toll collection server to deduct the amount of the toll from the mobile user account. The toll collection server is coupled to a toll authority server. An electronic payment is sent to the toll authority server in an amount that is associated with the toll.