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Business Taxes Law Guide—Revision 2024
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 2422
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.