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Business Taxes Law Guide—Revision 2024

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 1. General Provisions and Definitions.

Section 41007.3


41007.3. "Wireless communications service line." (a) (1) (A) "Wireless communications service line" shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system.

(B) Commencing January 1, 2023, a "wireless communications service line" shall include a telecommunications service provided to an end user with a place of primary use in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code).

(2) A wireless communications service line shall not include prepaid mobile telephony service.

(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one 911 surcharge and one 988 surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.

(c) The definition of "wireless communication services line" shall apply only to this part.

History—Added by Stats. 2019, Ch. 54 (SB 96), effective July 1, 2019. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, deleted second sentence of subdivision (a); renumbered paragraph of subdivision (a) to (1)(A) and added subparagraph (B) and paragraph (2); added "911 surcharge and one 988" after "not more than one" in subdivision (b); substituted "The" for "This" before "definition" and added "of "wireless communication services line" before "shall apply" in subdivision (c).