Forms, Publications, and Resources for Emergency Telephone Users Surcharge

New Information – The California Legislature recently passed Senate Bill (SB) 96 (Stats. 2019, ch. 54), ), which changes the collection requirements by sellers and service suppliers of the Emergency Telephone Users (911) Surcharge that provides access to the 911 emergency system. Instead of a percentage-based surcharge, the 911 Surcharge will change to a flat rate amount that is collected by sellers and service suppliers as follows:

Beginning January 1, 2020

  • Sellers of prepaid mobile telephony services (MTS) will collect the 911 Surcharge on each purchase of prepaid MTS for each retail transaction in California.
  • Service suppliers will collect the 911 Surcharge on each access line a service user subscribes to for use in California each month or partial month.

We will be updating this webpage with additional information on SB 96 as it becomes available – please check back periodically for updates.

Forms & Publications


Related Websites

Contact Us

If you have questions regarding this program or need to register with the CDTFA, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions