Rates, Returns, and Payments 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.
Rates
The California Office of Emergency Services (Cal OES) is required to determine the annual emergency telephone users surcharge rate by October 1 each year. The rate remains in effect the following January through December. The CDTFA will send a notice of rate change to service suppliers prior to January 1 of the following year.
- Notice of 2020 Emergency Telephone Users Surcharge Rate Meeting
- 2020 Emergency Telephone Users Surcharge Rate Meeting Minutes
- Notice of 2019 Emergency Telephone Users Surcharge Rate Meeting
- 2019 Emergency Telephone Users Surcharge Rate Meeting Minutes
Returns & Reports
- Online filing
- Emergency Telephone Users Surcharge Return, CDTFA-501-TE
- Emergency Telephone Users Surcharge – Exempt Interstate Revenue Election Form, CDTFA-501-TEA
- Emergency Telephone Users Surcharge – Billing Aggregator Schedule, CDTFA- 507-TE
- Emergency Telephone Users Surcharge – Refusal to Pay Schedule, CDTFA-507-TEA