Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

Los Angeles County Utility Users Tax Not Subject to 911 Surcharge

The Los Angeles County Utility Users Tax is imposed directly by the county on the end user. Such taxes which are not imposed by the service supplier are not "charges for services" and therefore are not subject to the Emergency Telephone Users Surcharge; but the PUC fee reimbursement and the Lifeline surcharge and the Deaf and Disabled surcharge are imposed on the service supplier and passed on to the service user as part of the "charges for services" under Revenue and Taxation Code Section 41011 and therefore would be subject to the 911 Surcharge. 7/13/94. (Am 2003-1).