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Business Taxes Law Guide – Revision 2021
 

Local Prepaid Mobile Telephony Services Collection Act

Index


A    C    D    E    F    I    L    M    N    O    P    R    S    T    U   



A

Administration of local charges

adoption of rules and regulations … 42103

audit duties … 42103

collection and administration of local charges by department … 42103

payment of collection and administration costs by local jurisdiction or local agency … 42107

transmittals of local charges to local jurisdictions … 42103

third-party contracts for performance of specified department duties … 42103

Annual report to Legislature … 42109


C

Claim by consumer to rebut presumed location of retail transaction … 42105

Collection of local charges

collection of local charge by seller … 42101.5

election by prepaid MTS provider to remit local charge to local taxing jurisdiction … 42101.5

notification by local agency of increase, reduction, or elimination of local charge … 42101.5

Conditions for access to department's records … 42110


D

Definitions … 42101

"Department" defined … 42101

"Direct seller" defined … 42101


E

Election by prepaid MTS provider to remit local charge to local taxing jurisdiction … 42101.5

Exemption from collection of surcharge for sellers with de minimis sales … 42101.7


F

Fund

local Charges for Prepaid Mobile Telephony Services Fund … 42103


I

Imposition of surcharge

posting of specified rates … 42101.6

if prepaid mobile telephony services sold in combination with other services or products for single price … 42101.9


L

Legislative findings and declarations … 42100

Limitations on actions or claims relating to local tax ordinance or local charge … 42105

Location of retail transaction … 42101.8

"Local charge" defined … 42101

"Local jurisdiction" or "local agency" defined … 42101


M

"Mobile data service" defined … 42101

"Mobile telephony service" or "MTS" defined … 42101


N

Notification by local agency of increase, reduction, or elimination of local charge … 42101.5


O

"Ordinance" defined … 42101


P

Payment of collection and administration costs by local jurisdiction or local agency … 42107

"Person" defined … 42101

Posting of specified rates on department’s internet web site … 42101.6

"Prepaid consumer" defined … 42101

"Prepaid mobile telephony services" defined … 42101

"Prepaid MTS provider" defined … 42101


R

Records

conditions for access to department's records … 42110

request by resolution for specified persons to examine records … 42110

Refund

transmittal of offset portion of refund to city, county, or city and county … 42106

Registration of seller with department … 42103.2

Remittance schedules and methods of payment … 42103.1

Repeal of part … 42111

Responsibilities of local jurisdiction or local agency imposing a local charge … 42105

Retailer reimbursement … 42101.6

"Retail transaction" defined … 42101

Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller … 42101.8


S

"Seller" defined … 42101

Sellers

exemption from collection of surcharge for sellers with de minimis sales … 42101.7

Short-term loan for administration and collection expenses

Suspension of authority to impose charge for access to communication services or local "911" emergency telephone systems at rate specified in ordinance … 42102.5

Suspension of authority to impose utility user tax on prepaid mobile telephony service at rate specified in ordinance … 42102


T

Transmittals of local charges to local jurisdictions … 42103

Transmittal of offset portion of refund to city, county, or city and county … 42106


U

Unlawful retention of information contained in records of the department … 42110

Utility user tax rates

applicable utility user tax rates … 42102