Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Annotations

California Public Utilities Commission Mandated Charges

The California Public Utilities Commission (CPUC) mandates the imposition of a number of charges and surcharges on telephone communication service suppliers and service users, some of which are subject to the Emergency Telephone Users (911) Surcharge and some of which are not. Of those CPUC charges and surcharges that are in effect as of March 27, 2012, the only charge that is subject to the 911 Surcharge is the California Public Utilities Commission Reimbursement (or PUC) Fee. The charges that are not subject to the 911 Surcharge are: the Universal LifeLine Telephone Service (ULTS) Surcharge; the High-Cost Fund-A and Fund-B Surcharges; the California Teleconnect Fund (CTF) Surcharge; the California Relay Service and Communications Devices Fund (CA Relay SVC/Comm) Surcharge, also known as the Deaf and Disabled Telecommunications Program (DDTP) Surcharge; and the California Advanced Services Fund (CASF) Surcharge. 3/27/12.