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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Emergency Telephone Users Surcharge Regulations > Article 3 > entire article

Emergency Telephone Users Surcharge Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration—Business Taxes (State Board of Equalization – Business Taxes, See Chapters 6 and 9.9)
Chapter 5.5. Emergency Telephone Users Surcharge Law

Article 3. Registration, Returns and Reports

Regulation 2421. Registration.

Reference: Section 41040, Revenue and Taxation Code.

Every service supplier supplying intrastate telephone communication service to any service user in this state shall register with the Board upon a form prescribed by the Board and shall set forth the name under which it transacts or intends to transact business, the principal office address and the mailing address of the service supplier, and such other information as the Board may require. The registration form shall be signed by the owner, a general partner, or a responsible officer of the corporation, as the case may be.

History—Adopted April 6, 1977, effective July 1, 1977.

Regulation 2422. Returns, Reporting, and Payment.

Reference: Sections 41024, 41033, 41051, 41052, 41052.1, 41053 and 42010, Revenue and Taxation Code.

Returns filed under the Emergency Telephone Users Surcharge Act must comply with the four requirements listed below:

(a) On or before the last day of the second month following each reporting period, as assigned by the Board, every service supplier shall file an emergency telephone users surcharge return on a form prescribed by the Board for that calendar month, quarter or calendar year reporting period. The return shall be signed by a responsible officer or agent of the service supplier and shall be accompanied by a payment for the surcharge due. All remittances shall be payable to the State Board of Equalization.

(b) A direct seller of prepaid MTS is required to file a return online with the Board through the Board's website on or before the due date prescribed above.

(c) A direct seller is required to report to the Board the amount of that portion of the prepaid MTS surcharge that is for the emergency telephone users surcharge that the direct seller remitted for the prior fiscal year, by September 1 of each year starting with fiscal year 2016-17.

(d) At the time of filing each surcharge return the service supplier or direct seller shall provide the board with a list containing the names and addresses of any service users or prepaid consumers who have refused to pay the surcharge, the date the surcharge was billed to each customer, the amount of each unpaid surcharge, and the reasons, if any, given by the users for refusing to make such payment. On and after January 1, 1982, such information shall be provided for a service user or prepaid consumer only if the cumulative uncollected amount for that user totals $3.00 or more.

History—Adopted April 6, 1977, effective July 1, 1977.

Amended July 28, 1982, effective December 5, 1982. Added $3.00 limit on reported uncollectibles, in second paragraph.

Amended May 6, 1986, effective July 17, 1986. In the first paragraph, amended due date for submitting the return and making payments.

Amended January 26, 2016, effective July 1, 2016. The amendments replaced "Returns" with "Returns, Reporting," in the regulation's title; added a new first sentence to the regulation; numbered the old first paragraph as new subdivision (a); replaced "month of each calendar quarter" with "month following each reporting period, as assigned by the Board," and replaced "board for the preceding calendar quarter" with "Board for that calendar month, quarter or calendar year reporting period" in the first sentence of new subdivision (a); added new subdivisions (b) and (c); numbered the old second paragraph as new subdivision (d); added "or direct seller" after "service supplier," replaced "board" with "Board," and added "or prepaid consumers" after "service users" in the first sentence of new subdivision (d); added "or prepaid consumer" after "service user" in the second sentence of new subdivision (d); and added references to Revenue and Taxation Code sections 41052.1, 41053, and 42010 to the regulation's reference note.

Regulation 2423. Refunds to Service User by Service Supplier.

[Repealed May 4, 1982, effective August 19, 1982.]

Regulation 2424. Service User is Liable.

[Repealed May 4, 1982, effective August 19, 1982.]

Regulation 2425. Reports.

[Repealed September 9, 1983, effective October 6, 1983.]

Regulation 2425. Payment by Electronic Funds Transfer.

Reference: Sections 41060 and 41062, Revenue and Taxation Code.

Payments by electronic funds transfer shall be made in accordance with California Code of Regulations, Title 18, Section 4905.

History—Adopted March 22, 2005, effective July 7, 2005. The underscored citation indicates an electronic hyperlink to the cite.