| 1 | | - | Senate Bill No. 96 CHAPTER 54An act to amend Sections 41017, 41031, 41032, 41040, 41051, 41053, 41055, 41056, 41075, 41100, 41129, 41130, 41135, 41136, 41137, 41140, and 41150 of, to amend the heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of, to amend and repeal Section 41025 of, to amend, repeal, and add Sections 41007, 41009, 41016.5, 41020, and 41046 of, to add Sections 41007.1, 41007.2, 41007.3, 41007.4, 41007.5, and 41028 to, to repeal Section 41033 of, and to repeal and add Sections 41004 and 41030 of, the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately. [ Approved by Governor July 01, 2019. Filed with Secretary of State July 01, 2019. ] LEGISLATIVE COUNSEL'S DIGESTSB 96, Committee on Budget and Fiscal Review. Emergency Telephone Users Surcharge Act.The Emergency Telephone Users Surcharge Act generally imposes a surcharge on amounts paid by every person in the state for intrastate telephone communication service and Voice over Internet Protocol (VoIP) service that provides access to the 911 emergency system. Under the act, the surcharge is imposed at a percentage rate not less than 0.5% nor more than 0.75% of those charges that the Office of Emergency Services annually estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs, including the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, as specified. Existing law requires the surcharge to be collected by a service supplier, and remitted to, and administered by, the California Department of Tax and Fee Administration. Existing law makes certain violations of the Emergency Telephone Users Surcharge Act a crime.This bill would amend the Emergency Telephone Users Surcharge Act to instead impose, on and after January 1, 2020, a surcharge on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount no greater than $0.80, based on the Office of Emergency Services estimate of the number of access lines to which the surcharge will be applied per month for a calendar year period, that it estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs. The bill, on and after January 1, 2020, would impose a surcharge on the purchase of prepaid mobile telephony services at the time of each retail transaction in this state, at the rate equal to the monthly surcharge amount per access line, to be paid by prepaid consumers and collected by sellers, as defined.The bill would require the surcharges to be remitted to, and administered by, the California Department of Tax and Fee Administration, in accordance with the Emergency Telephone Users Surcharge Act, except as specified. By expanding the scope of crimes imposed by the Emergency Telephone Users Surcharge Act, this bill would impose a state-mandated local program.Existing law requires amounts to be paid to the state pursuant to the Emergency Telephone Users Surcharge Act to be deposited into the State Emergency Telephone Number Account and that the amounts deposited, upon appropriation by the Legislature, be spent solely for specified purposes, including payment for the installation of, and ongoing expenses for, a basic system.This bill would define a basic system to be 911 systems, including, but not limited to, Next Generation 911 and the subsequent technologies and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies and interfaces needed to send information, including, but not limited to, alerts and warnings to potential 911 callers.This bill would state that its provisions are severable.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.This bill would declare that it is to take effect immediately as an urgency statute.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 41004 of the Revenue and Taxation Code is repealed.SEC. 2. Section 41004 is added to the Revenue and Taxation Code, to read:41004. Department means the California Department of Tax and Fee Administration.SEC. 3. Section 41007 of the Revenue and Taxation Code is amended to read:41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 4. Section 41007 is added to the Revenue and Taxation Code, to read:41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020.SEC. 5. Section 41007.1 is added to the Revenue and Taxation Code, to read:41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.SEC. 6. Section 41007.2 is added to the Revenue and Taxation Code, to read:41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part.SEC. 7. Section 41007.3 is added to the Revenue and Taxation Code, to read:41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part.SEC. 8. Section 41007.4 is added to the Revenue and Taxation Code, to read:41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.SEC. 9. Section 41007.5 is added to the Revenue and Taxation Code, to read:41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.SEC. 10. Section 41009 of the Revenue and Taxation Code is amended to read:41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 11. Section 41009 is added to the Revenue and Taxation Code, to read:41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020.SEC. 12. Section 41016.5 of the Revenue and Taxation Code is amended to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 13. Section 41016.5 is added to the Revenue and Taxation Code, to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020.SEC. 14. Section 41017 of the Revenue and Taxation Code is amended to read:41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service.SEC. 15. Section 41020 of the Revenue and Taxation Code is amended to read:41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 16. Section 41020 is added to the Revenue and Taxation Code, to read:41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.SEC. 17. Section 41025 of the Revenue and Taxation Code is amended to read:41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 18. Section 41028 is added to the Revenue and Taxation Code, to read:41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees.SEC. 19. The heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of the Revenue and Taxation Code is amended to read: Article 2. Adjustment of Surcharge AmountSEC. 20. Section 41030 of the Revenue and Taxation Code, as amended by Section 49 of Chapter 25 of the Statutes of 2015, is repealed.SEC. 21. Section 41030 of the Revenue and Taxation Code, as added by Chapter 926 of the Statutes of 2014, is repealed.SEC. 22. Section 41030 is added to the Revenue and Taxation Code, to read:41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.SEC. 23. Section 41031 of the Revenue and Taxation Code is amended to read:41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year.SEC. 24. Section 41032 of the Revenue and Taxation Code is amended to read:41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings.SEC. 25. Section 41033 of the Revenue and Taxation Code is repealed.SEC. 26. Section 41040 of the Revenue and Taxation Code is amended to read:41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require.SEC. 27. Section 41046 of the Revenue and Taxation Code is amended to read:41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 28. Section 41046 is added to the Revenue and Taxation Code, to read:41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020.SEC. 29. Section 41051 of the Revenue and Taxation Code is amended to read:41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.SEC. 30. Section 41053 of the Revenue and Taxation Code is amended to read:41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department.SEC. 31. Section 41055 of the Revenue and Taxation Code is amended to read:41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration.SEC. 32. Section 41056 of the Revenue and Taxation Code is amended to read:41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.SEC. 33. Section 41075 of the Revenue and Taxation Code is amended to read:41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.SEC. 34. Section 41100 of the Revenue and Taxation Code is amended to read:41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier.SEC. 35. Section 41129 of the Revenue and Taxation Code is amended to read:41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.SEC. 36. Section 41130 of the Revenue and Taxation Code is amended to read:41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.SEC. 37. Section 41135 of the Revenue and Taxation Code is amended to read:41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created.SEC. 38. Section 41136 of the Revenue and Taxation Code is amended to read:41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services.SEC. 39. Section 41137 of the Revenue and Taxation Code is amended to read:41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services.SEC. 40. Section 41140 of the Revenue and Taxation Code is amended to read:41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs.SEC. 41. Section 41150 of the Revenue and Taxation Code is amended to read:41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs.SEC. 42. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.SEC. 43. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 44. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure funding for the 911 system is stable so that the system is robust and able to withstand emergency events, it is necessary that this act take effect immediately. |
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| 1 | + | Enrolled June 24, 2019 Passed IN Senate June 20, 2019 Passed IN Assembly June 17, 2019 Amended IN Assembly June 11, 2019 CALIFORNIA LEGISLATURE 20192020 REGULAR SESSION Senate Bill No. 96Introduced by Committee on Budget and Fiscal ReviewJanuary 10, 2019An act to amend Sections 41017, 41031, 41032, 41040, 41051, 41053, 41055, 41056, 41075, 41100, 41129, 41130, 41135, 41136, 41137, 41140, and 41150 of, to amend the heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of, to amend and repeal Section 41025 of, to amend, repeal, and add Sections 41007, 41009, 41016.5, 41020, and 41046 of, to add Sections 41007.1, 41007.2, 41007.3, 41007.4, 41007.5, and 41028 to, to repeal Section 41033 of, and to repeal and add Sections 41004 and 41030 of, the Revenue and Taxation Code, relating to taxation, and declaring the urgency thereof, to take effect immediately.LEGISLATIVE COUNSEL'S DIGESTSB 96, Committee on Budget and Fiscal Review. Emergency Telephone Users Surcharge Act.The Emergency Telephone Users Surcharge Act generally imposes a surcharge on amounts paid by every person in the state for intrastate telephone communication service and Voice over Internet Protocol (VoIP) service that provides access to the 911 emergency system. Under the act, the surcharge is imposed at a percentage rate not less than 0.5% nor more than 0.75% of those charges that the Office of Emergency Services annually estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs, including the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, as specified. Existing law requires the surcharge to be collected by a service supplier, and remitted to, and administered by, the California Department of Tax and Fee Administration. Existing law makes certain violations of the Emergency Telephone Users Surcharge Act a crime.This bill would amend the Emergency Telephone Users Surcharge Act to instead impose, on and after January 1, 2020, a surcharge on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount no greater than $0.80, based on the Office of Emergency Services estimate of the number of access lines to which the surcharge will be applied per month for a calendar year period, that it estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs. The bill, on and after January 1, 2020, would impose a surcharge on the purchase of prepaid mobile telephony services at the time of each retail transaction in this state, at the rate equal to the monthly surcharge amount per access line, to be paid by prepaid consumers and collected by sellers, as defined.The bill would require the surcharges to be remitted to, and administered by, the California Department of Tax and Fee Administration, in accordance with the Emergency Telephone Users Surcharge Act, except as specified. By expanding the scope of crimes imposed by the Emergency Telephone Users Surcharge Act, this bill would impose a state-mandated local program.Existing law requires amounts to be paid to the state pursuant to the Emergency Telephone Users Surcharge Act to be deposited into the State Emergency Telephone Number Account and that the amounts deposited, upon appropriation by the Legislature, be spent solely for specified purposes, including payment for the installation of, and ongoing expenses for, a basic system.This bill would define a basic system to be 911 systems, including, but not limited to, Next Generation 911 and the subsequent technologies and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies and interfaces needed to send information, including, but not limited to, alerts and warnings to potential 911 callers.This bill would state that its provisions are severable.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.This bill would declare that it is to take effect immediately as an urgency statute.Digest Key Vote: 2/3 Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 41004 of the Revenue and Taxation Code is repealed.SEC. 2. Section 41004 is added to the Revenue and Taxation Code, to read:41004. Department means the California Department of Tax and Fee Administration.SEC. 3. Section 41007 of the Revenue and Taxation Code is amended to read:41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 4. Section 41007 is added to the Revenue and Taxation Code, to read:41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020.SEC. 5. Section 41007.1 is added to the Revenue and Taxation Code, to read:41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.SEC. 6. Section 41007.2 is added to the Revenue and Taxation Code, to read:41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part.SEC. 7. Section 41007.3 is added to the Revenue and Taxation Code, to read:41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part.SEC. 8. Section 41007.4 is added to the Revenue and Taxation Code, to read:41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.SEC. 9. Section 41007.5 is added to the Revenue and Taxation Code, to read:41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.SEC. 10. Section 41009 of the Revenue and Taxation Code is amended to read:41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 11. Section 41009 is added to the Revenue and Taxation Code, to read:41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020.SEC. 12. Section 41016.5 of the Revenue and Taxation Code is amended to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 13. Section 41016.5 is added to the Revenue and Taxation Code, to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020.SEC. 14. Section 41017 of the Revenue and Taxation Code is amended to read:41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service.SEC. 15. Section 41020 of the Revenue and Taxation Code is amended to read:41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 16. Section 41020 is added to the Revenue and Taxation Code, to read:41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.SEC. 17. Section 41025 of the Revenue and Taxation Code is amended to read:41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 18. Section 41028 is added to the Revenue and Taxation Code, to read:41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees.SEC. 19. The heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of the Revenue and Taxation Code is amended to read: Article 2. Adjustment of Surcharge AmountSEC. 20. Section 41030 of the Revenue and Taxation Code, as amended by Section 49 of Chapter 25 of the Statutes of 2015, is repealed.SEC. 21. Section 41030 of the Revenue and Taxation Code, as added by Chapter 926 of the Statutes of 2014, is repealed.SEC. 22. Section 41030 is added to the Revenue and Taxation Code, to read:41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.SEC. 23. Section 41031 of the Revenue and Taxation Code is amended to read:41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year.SEC. 24. Section 41032 of the Revenue and Taxation Code is amended to read:41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings.SEC. 25. Section 41033 of the Revenue and Taxation Code is repealed.SEC. 26. Section 41040 of the Revenue and Taxation Code is amended to read:41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require.SEC. 27. Section 41046 of the Revenue and Taxation Code is amended to read:41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 28. Section 41046 is added to the Revenue and Taxation Code, to read:41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020.SEC. 29. Section 41051 of the Revenue and Taxation Code is amended to read:41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.SEC. 30. Section 41053 of the Revenue and Taxation Code is amended to read:41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department.SEC. 31. Section 41055 of the Revenue and Taxation Code is amended to read:41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration.SEC. 32. Section 41056 of the Revenue and Taxation Code is amended to read:41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.SEC. 33. Section 41075 of the Revenue and Taxation Code is amended to read:41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.SEC. 34. Section 41100 of the Revenue and Taxation Code is amended to read:41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier.SEC. 35. Section 41129 of the Revenue and Taxation Code is amended to read:41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.SEC. 36. Section 41130 of the Revenue and Taxation Code is amended to read:41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.SEC. 37. Section 41135 of the Revenue and Taxation Code is amended to read:41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created.SEC. 38. Section 41136 of the Revenue and Taxation Code is amended to read:41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services.SEC. 39. Section 41137 of the Revenue and Taxation Code is amended to read:41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services.SEC. 40. Section 41140 of the Revenue and Taxation Code is amended to read:41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs.SEC. 41. Section 41150 of the Revenue and Taxation Code is amended to read:41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs.SEC. 42. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.SEC. 43. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 44. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure funding for the 911 system is stable so that the system is robust and able to withstand emergency events, it is necessary that this act take effect immediately. |
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| 14 | 22 | | |
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| 15 | 23 | | LEGISLATIVE COUNSEL'S DIGEST |
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| 16 | 24 | | |
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| 17 | 25 | | ## LEGISLATIVE COUNSEL'S DIGEST |
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| 18 | 26 | | |
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| 19 | 27 | | SB 96, Committee on Budget and Fiscal Review. Emergency Telephone Users Surcharge Act. |
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| 20 | 28 | | |
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| 21 | 29 | | The Emergency Telephone Users Surcharge Act generally imposes a surcharge on amounts paid by every person in the state for intrastate telephone communication service and Voice over Internet Protocol (VoIP) service that provides access to the 911 emergency system. Under the act, the surcharge is imposed at a percentage rate not less than 0.5% nor more than 0.75% of those charges that the Office of Emergency Services annually estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs, including the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, as specified. Existing law requires the surcharge to be collected by a service supplier, and remitted to, and administered by, the California Department of Tax and Fee Administration. Existing law makes certain violations of the Emergency Telephone Users Surcharge Act a crime.This bill would amend the Emergency Telephone Users Surcharge Act to instead impose, on and after January 1, 2020, a surcharge on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount no greater than $0.80, based on the Office of Emergency Services estimate of the number of access lines to which the surcharge will be applied per month for a calendar year period, that it estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs. The bill, on and after January 1, 2020, would impose a surcharge on the purchase of prepaid mobile telephony services at the time of each retail transaction in this state, at the rate equal to the monthly surcharge amount per access line, to be paid by prepaid consumers and collected by sellers, as defined.The bill would require the surcharges to be remitted to, and administered by, the California Department of Tax and Fee Administration, in accordance with the Emergency Telephone Users Surcharge Act, except as specified. By expanding the scope of crimes imposed by the Emergency Telephone Users Surcharge Act, this bill would impose a state-mandated local program.Existing law requires amounts to be paid to the state pursuant to the Emergency Telephone Users Surcharge Act to be deposited into the State Emergency Telephone Number Account and that the amounts deposited, upon appropriation by the Legislature, be spent solely for specified purposes, including payment for the installation of, and ongoing expenses for, a basic system.This bill would define a basic system to be 911 systems, including, but not limited to, Next Generation 911 and the subsequent technologies and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies and interfaces needed to send information, including, but not limited to, alerts and warnings to potential 911 callers.This bill would state that its provisions are severable.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that no reimbursement is required by this act for a specified reason.This bill would declare that it is to take effect immediately as an urgency statute. |
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| 22 | 30 | | |
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| 23 | 31 | | The Emergency Telephone Users Surcharge Act generally imposes a surcharge on amounts paid by every person in the state for intrastate telephone communication service and Voice over Internet Protocol (VoIP) service that provides access to the 911 emergency system. Under the act, the surcharge is imposed at a percentage rate not less than 0.5% nor more than 0.75% of those charges that the Office of Emergency Services annually estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs, including the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, as specified. Existing law requires the surcharge to be collected by a service supplier, and remitted to, and administered by, the California Department of Tax and Fee Administration. Existing law makes certain violations of the Emergency Telephone Users Surcharge Act a crime. |
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| 24 | 32 | | |
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| 25 | 33 | | This bill would amend the Emergency Telephone Users Surcharge Act to instead impose, on and after January 1, 2020, a surcharge on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount no greater than $0.80, based on the Office of Emergency Services estimate of the number of access lines to which the surcharge will be applied per month for a calendar year period, that it estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal years 911 costs. The bill, on and after January 1, 2020, would impose a surcharge on the purchase of prepaid mobile telephony services at the time of each retail transaction in this state, at the rate equal to the monthly surcharge amount per access line, to be paid by prepaid consumers and collected by sellers, as defined. |
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| 26 | 34 | | |
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| 27 | 35 | | The bill would require the surcharges to be remitted to, and administered by, the California Department of Tax and Fee Administration, in accordance with the Emergency Telephone Users Surcharge Act, except as specified. By expanding the scope of crimes imposed by the Emergency Telephone Users Surcharge Act, this bill would impose a state-mandated local program. |
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| 28 | 36 | | |
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| 29 | 37 | | Existing law requires amounts to be paid to the state pursuant to the Emergency Telephone Users Surcharge Act to be deposited into the State Emergency Telephone Number Account and that the amounts deposited, upon appropriation by the Legislature, be spent solely for specified purposes, including payment for the installation of, and ongoing expenses for, a basic system. |
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| 30 | 38 | | |
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| 31 | 39 | | This bill would define a basic system to be 911 systems, including, but not limited to, Next Generation 911 and the subsequent technologies and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies and interfaces needed to send information, including, but not limited to, alerts and warnings to potential 911 callers. |
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| 32 | 40 | | |
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| 33 | 41 | | This bill would state that its provisions are severable. |
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| 34 | 42 | | |
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| 35 | 43 | | The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. |
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| 36 | 44 | | |
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| 37 | 45 | | This bill would provide that no reimbursement is required by this act for a specified reason. |
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| 38 | 46 | | |
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| 39 | 47 | | This bill would declare that it is to take effect immediately as an urgency statute. |
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| 40 | 48 | | |
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| 41 | 49 | | ## Digest Key |
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| 42 | 50 | | |
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| 43 | 51 | | ## Bill Text |
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| 44 | 52 | | |
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| 45 | 53 | | The people of the State of California do enact as follows:SECTION 1. Section 41004 of the Revenue and Taxation Code is repealed.SEC. 2. Section 41004 is added to the Revenue and Taxation Code, to read:41004. Department means the California Department of Tax and Fee Administration.SEC. 3. Section 41007 of the Revenue and Taxation Code is amended to read:41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 4. Section 41007 is added to the Revenue and Taxation Code, to read:41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020.SEC. 5. Section 41007.1 is added to the Revenue and Taxation Code, to read:41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.SEC. 6. Section 41007.2 is added to the Revenue and Taxation Code, to read:41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part.SEC. 7. Section 41007.3 is added to the Revenue and Taxation Code, to read:41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part.SEC. 8. Section 41007.4 is added to the Revenue and Taxation Code, to read:41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.SEC. 9. Section 41007.5 is added to the Revenue and Taxation Code, to read:41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.SEC. 10. Section 41009 of the Revenue and Taxation Code is amended to read:41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 11. Section 41009 is added to the Revenue and Taxation Code, to read:41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020.SEC. 12. Section 41016.5 of the Revenue and Taxation Code is amended to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 13. Section 41016.5 is added to the Revenue and Taxation Code, to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020.SEC. 14. Section 41017 of the Revenue and Taxation Code is amended to read:41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service.SEC. 15. Section 41020 of the Revenue and Taxation Code is amended to read:41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 16. Section 41020 is added to the Revenue and Taxation Code, to read:41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.SEC. 17. Section 41025 of the Revenue and Taxation Code is amended to read:41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 18. Section 41028 is added to the Revenue and Taxation Code, to read:41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees.SEC. 19. The heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of the Revenue and Taxation Code is amended to read: Article 2. Adjustment of Surcharge AmountSEC. 20. Section 41030 of the Revenue and Taxation Code, as amended by Section 49 of Chapter 25 of the Statutes of 2015, is repealed.SEC. 21. Section 41030 of the Revenue and Taxation Code, as added by Chapter 926 of the Statutes of 2014, is repealed.SEC. 22. Section 41030 is added to the Revenue and Taxation Code, to read:41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.SEC. 23. Section 41031 of the Revenue and Taxation Code is amended to read:41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year.SEC. 24. Section 41032 of the Revenue and Taxation Code is amended to read:41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings.SEC. 25. Section 41033 of the Revenue and Taxation Code is repealed.SEC. 26. Section 41040 of the Revenue and Taxation Code is amended to read:41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require.SEC. 27. Section 41046 of the Revenue and Taxation Code is amended to read:41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.SEC. 28. Section 41046 is added to the Revenue and Taxation Code, to read:41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020.SEC. 29. Section 41051 of the Revenue and Taxation Code is amended to read:41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997.SEC. 30. Section 41053 of the Revenue and Taxation Code is amended to read:41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department.SEC. 31. Section 41055 of the Revenue and Taxation Code is amended to read:41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration.SEC. 32. Section 41056 of the Revenue and Taxation Code is amended to read:41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due.SEC. 33. Section 41075 of the Revenue and Taxation Code is amended to read:41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action.SEC. 34. Section 41100 of the Revenue and Taxation Code is amended to read:41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier.SEC. 35. Section 41129 of the Revenue and Taxation Code is amended to read:41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require.SEC. 36. Section 41130 of the Revenue and Taxation Code is amended to read:41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.SEC. 37. Section 41135 of the Revenue and Taxation Code is amended to read:41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created.SEC. 38. Section 41136 of the Revenue and Taxation Code is amended to read:41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services.SEC. 39. Section 41137 of the Revenue and Taxation Code is amended to read:41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services.SEC. 40. Section 41140 of the Revenue and Taxation Code is amended to read:41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs.SEC. 41. Section 41150 of the Revenue and Taxation Code is amended to read:41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs.SEC. 42. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.SEC. 43. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.SEC. 44. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure funding for the 911 system is stable so that the system is robust and able to withstand emergency events, it is necessary that this act take effect immediately. |
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| 46 | 54 | | |
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| 47 | 55 | | The people of the State of California do enact as follows: |
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| 48 | 56 | | |
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| 49 | 57 | | ## The people of the State of California do enact as follows: |
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| 50 | 58 | | |
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| 51 | 59 | | SECTION 1. Section 41004 of the Revenue and Taxation Code is repealed. |
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| 52 | 60 | | |
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| 53 | 61 | | SECTION 1. Section 41004 of the Revenue and Taxation Code is repealed. |
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| 54 | 62 | | |
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| 55 | 63 | | ### SECTION 1. |
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| 56 | 64 | | |
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| 57 | 65 | | |
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| 58 | 66 | | |
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| 59 | 67 | | SEC. 2. Section 41004 is added to the Revenue and Taxation Code, to read:41004. Department means the California Department of Tax and Fee Administration. |
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| 60 | 68 | | |
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| 61 | 69 | | SEC. 2. Section 41004 is added to the Revenue and Taxation Code, to read: |
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| 62 | 70 | | |
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| 63 | 71 | | ### SEC. 2. |
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| 64 | 72 | | |
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| 65 | 73 | | 41004. Department means the California Department of Tax and Fee Administration. |
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| 66 | 74 | | |
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| 67 | 75 | | 41004. Department means the California Department of Tax and Fee Administration. |
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| 68 | 76 | | |
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| 69 | 77 | | 41004. Department means the California Department of Tax and Fee Administration. |
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| 70 | 78 | | |
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| 71 | 79 | | |
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| 72 | 80 | | |
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| 73 | 81 | | 41004. Department means the California Department of Tax and Fee Administration. |
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| 74 | 82 | | |
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| 75 | 83 | | SEC. 3. Section 41007 of the Revenue and Taxation Code is amended to read:41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 76 | 84 | | |
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| 77 | 85 | | SEC. 3. Section 41007 of the Revenue and Taxation Code is amended to read: |
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| 78 | 86 | | |
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| 79 | 87 | | ### SEC. 3. |
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| 80 | 88 | | |
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| 81 | 89 | | 41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 82 | 90 | | |
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| 83 | 91 | | 41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 84 | 92 | | |
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| 85 | 93 | | 41007. (a) Service supplier shall mean both of the following:(1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1.(2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1.(b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 86 | 94 | | |
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| 87 | 95 | | |
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| 88 | 96 | | |
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| 89 | 97 | | 41007. (a) Service supplier shall mean both of the following: |
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| 90 | 98 | | |
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| 91 | 99 | | (1) A person supplying intrastate telephone communication services to a service user in this state pursuant to California intrastate tariffs and providing access to the 911 emergency system by utilizing the digits 9-1-1. |
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| 92 | 100 | | |
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| 93 | 101 | | (2) A person supplying Voice over Internet Protocol (VoIP) service to a service user in this state and providing access to the 911 emergency system by utilizing the digits 9-1-1. |
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| 94 | 102 | | |
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| 95 | 103 | | (b) On and after January 1, 1988, service supplier also includes a person supplying intrastate telephone communication services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs. |
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| 96 | 104 | | |
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| 97 | 105 | | (c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 98 | 106 | | |
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| 99 | 107 | | SEC. 4. Section 41007 is added to the Revenue and Taxation Code, to read:41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020. |
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| 100 | 108 | | |
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| 101 | 109 | | SEC. 4. Section 41007 is added to the Revenue and Taxation Code, to read: |
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| 102 | 110 | | |
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| 103 | 111 | | ### SEC. 4. |
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| 104 | 112 | | |
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| 105 | 113 | | 41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020. |
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| 106 | 114 | | |
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| 107 | 115 | | 41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020. |
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| 108 | 116 | | |
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| 109 | 117 | | 41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state.(b) This section shall become operative on January 1, 2020. |
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| 110 | 118 | | |
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| 111 | 119 | | |
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| 112 | 120 | | |
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| 113 | 121 | | 41007. (a) Service supplier shall mean a person supplying an access line to a service user in this state. |
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| 114 | 122 | | |
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| 115 | 123 | | (b) This section shall become operative on January 1, 2020. |
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| 116 | 124 | | |
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| 117 | 125 | | SEC. 5. Section 41007.1 is added to the Revenue and Taxation Code, to read:41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. |
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| 118 | 126 | | |
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| 119 | 127 | | SEC. 5. Section 41007.1 is added to the Revenue and Taxation Code, to read: |
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| 120 | 128 | | |
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| 121 | 129 | | ### SEC. 5. |
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| 122 | 130 | | |
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| 123 | 131 | | 41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. |
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| 124 | 132 | | |
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| 125 | 133 | | 41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. |
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| 126 | 134 | | |
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| 127 | 135 | | 41007.1. Access line shall mean any of the following:(a) A wireline communications service line.(b) A wireless communications service line.(c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. |
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| 128 | 136 | | |
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| 129 | 137 | | |
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| 130 | 138 | | |
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| 131 | 139 | | 41007.1. Access line shall mean any of the following: |
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| 132 | 140 | | |
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| 133 | 141 | | (a) A wireline communications service line. |
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| 134 | 142 | | |
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| 135 | 143 | | (b) A wireless communications service line. |
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| 136 | 144 | | |
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| 137 | 145 | | (c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section. |
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| 138 | 146 | | |
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| 139 | 147 | | SEC. 6. Section 41007.2 is added to the Revenue and Taxation Code, to read:41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part. |
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| 140 | 148 | | |
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| 141 | 149 | | SEC. 6. Section 41007.2 is added to the Revenue and Taxation Code, to read: |
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| 142 | 150 | | |
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| 143 | 151 | | ### SEC. 6. |
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| 144 | 152 | | |
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| 145 | 153 | | 41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part. |
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| 146 | 154 | | |
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| 147 | 155 | | 41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part. |
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| 148 | 156 | | |
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| 149 | 157 | | 41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020):(1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall apply only to this part. |
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| 150 | 158 | | |
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| 151 | 159 | | |
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| 152 | 160 | | |
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| 153 | 161 | | 41007.2. (a) Wireline communications service shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system. |
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| 154 | 162 | | |
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| 155 | 163 | | (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020): |
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| 156 | 164 | | |
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| 157 | 165 | | (1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system. |
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| 158 | 166 | | |
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| 159 | 167 | | (2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time. |
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| 160 | 168 | | |
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| 161 | 169 | | (c) This definition shall apply only to this part. |
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| 162 | 170 | | |
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| 163 | 171 | | SEC. 7. Section 41007.3 is added to the Revenue and Taxation Code, to read:41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part. |
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| 164 | 172 | | |
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| 165 | 173 | | SEC. 7. Section 41007.3 is added to the Revenue and Taxation Code, to read: |
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| 166 | 174 | | |
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| 167 | 175 | | ### SEC. 7. |
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| 168 | 176 | | |
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| 169 | 177 | | 41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part. |
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| 170 | 178 | | |
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| 171 | 179 | | 41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part. |
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| 172 | 180 | | |
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| 173 | 181 | | 41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service.(c) This definition shall apply only to this part. |
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| 174 | 182 | | |
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| 175 | 183 | | |
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| 176 | 184 | | |
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| 177 | 185 | | 41007.3. (a) Wireless communications service line shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. A wireless communications service line shall not include prepaid mobile telephony service. |
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| 178 | 186 | | |
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| 179 | 187 | | (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service. |
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| 180 | 188 | | |
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| 181 | 189 | | (c) This definition shall apply only to this part. |
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| 182 | 190 | | |
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| 183 | 191 | | SEC. 8. Section 41007.4 is added to the Revenue and Taxation Code, to read:41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise. |
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| 184 | 192 | | |
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| 185 | 193 | | SEC. 8. Section 41007.4 is added to the Revenue and Taxation Code, to read: |
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| 186 | 194 | | |
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| 187 | 195 | | ### SEC. 8. |
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| 188 | 196 | | |
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| 189 | 197 | | 41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise. |
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| 190 | 198 | | |
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| 191 | 199 | | 41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise. |
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| 192 | 200 | | |
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| 193 | 201 | | 41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise. |
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| 194 | 202 | | |
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| 195 | 203 | | |
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| 196 | 204 | | |
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| 197 | 205 | | 41007.4. Purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise. |
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| 198 | 206 | | |
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| 199 | 207 | | SEC. 9. Section 41007.5 is added to the Revenue and Taxation Code, to read:41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction. |
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| 200 | 208 | | |
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| 201 | 209 | | SEC. 9. Section 41007.5 is added to the Revenue and Taxation Code, to read: |
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| 202 | 210 | | |
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| 203 | 211 | | ### SEC. 9. |
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| 204 | 212 | | |
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| 205 | 213 | | 41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction. |
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| 206 | 214 | | |
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| 207 | 215 | | 41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction. |
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| 208 | 216 | | |
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| 209 | 217 | | 41007.5. For purposes of this part, all of the following definitions shall apply:(a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code.(c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business.(d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction. |
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| 210 | 218 | | |
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| 211 | 219 | | |
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| 212 | 220 | | |
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| 213 | 221 | | 41007.5. For purposes of this part, all of the following definitions shall apply: |
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| 214 | 222 | | |
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| 215 | 223 | | (a) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction. |
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| 216 | 224 | | |
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| 217 | 225 | | (b) Prepaid mobile telephony services means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, telecommunications service and information service have the same meanings as defined in Section 153 of Title 47 of the United States Code. |
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| 218 | 226 | | |
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| 219 | 227 | | (c) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. |
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| 220 | 228 | | |
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| 221 | 229 | | (d) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction. |
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| 222 | 230 | | |
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| 223 | 231 | | SEC. 10. Section 41009 of the Revenue and Taxation Code is amended to read:41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 224 | 232 | | |
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| 225 | 233 | | SEC. 10. Section 41009 of the Revenue and Taxation Code is amended to read: |
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| 226 | 234 | | |
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| 227 | 235 | | ### SEC. 10. |
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| 228 | 236 | | |
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| 229 | 237 | | 41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 230 | 238 | | |
|---|
| 231 | 239 | | 41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 232 | 240 | | |
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| 233 | 241 | | 41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 234 | 242 | | |
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| 235 | 243 | | |
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| 236 | 244 | | |
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| 237 | 245 | | 41009. (a) Service user means any person using intrastate telephone communication services or VoIP service in this state who is required to pay a surcharge under the provisions of this part. |
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| 238 | 246 | | |
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| 239 | 247 | | (b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 240 | 248 | | |
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| 241 | 249 | | SEC. 11. Section 41009 is added to the Revenue and Taxation Code, to read:41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020. |
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| 242 | 250 | | |
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| 243 | 251 | | SEC. 11. Section 41009 is added to the Revenue and Taxation Code, to read: |
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| 244 | 252 | | |
|---|
| 245 | 253 | | ### SEC. 11. |
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| 246 | 254 | | |
|---|
| 247 | 255 | | 41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020. |
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| 248 | 256 | | |
|---|
| 249 | 257 | | 41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020. |
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| 250 | 258 | | |
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| 251 | 259 | | 41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part.(b) This section shall become operative on January 1, 2020. |
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| 252 | 260 | | |
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| 253 | 261 | | |
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| 254 | 262 | | |
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| 255 | 263 | | 41009. (a) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. |
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| 256 | 264 | | |
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| 257 | 265 | | (b) This section shall become operative on January 1, 2020. |
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| 258 | 266 | | |
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| 259 | 267 | | SEC. 12. Section 41016.5 of the Revenue and Taxation Code is amended to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 260 | 268 | | |
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| 261 | 269 | | SEC. 12. Section 41016.5 of the Revenue and Taxation Code is amended to read: |
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| 262 | 270 | | |
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| 263 | 271 | | ### SEC. 12. |
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| 264 | 272 | | |
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| 265 | 273 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 266 | 274 | | |
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| 267 | 275 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 268 | 276 | | |
|---|
| 269 | 277 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service.(b) This definition shall only apply to this part.(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 270 | 278 | | |
|---|
| 271 | 279 | | |
|---|
| 272 | 280 | | |
|---|
| 273 | 281 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2). |
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| 274 | 282 | | |
|---|
| 275 | 283 | | (1) Does all of the following: |
|---|
| 276 | 284 | | |
|---|
| 277 | 285 | | (A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol. |
|---|
| 278 | 286 | | |
|---|
| 279 | 287 | | (B) Requires a broadband connection from the users location. |
|---|
| 280 | 288 | | |
|---|
| 281 | 289 | | (C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. |
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| 282 | 290 | | |
|---|
| 283 | 291 | | (2) Does at least one of the following: |
|---|
| 284 | 292 | | |
|---|
| 285 | 293 | | (A) Requires Internet protocol-compatible customer premises equipment (CPE). |
|---|
| 286 | 294 | | |
|---|
| 287 | 295 | | (B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network. |
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| 288 | 296 | | |
|---|
| 289 | 297 | | (C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 or E911 service. |
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| 290 | 298 | | |
|---|
| 291 | 299 | | (b) This definition shall only apply to this part. |
|---|
| 292 | 300 | | |
|---|
| 293 | 301 | | (c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 294 | 302 | | |
|---|
| 295 | 303 | | SEC. 13. Section 41016.5 is added to the Revenue and Taxation Code, to read:41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020. |
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| 296 | 304 | | |
|---|
| 297 | 305 | | SEC. 13. Section 41016.5 is added to the Revenue and Taxation Code, to read: |
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| 298 | 306 | | |
|---|
| 299 | 307 | | ### SEC. 13. |
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| 300 | 308 | | |
|---|
| 301 | 309 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020. |
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| 302 | 310 | | |
|---|
| 303 | 311 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020. |
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| 304 | 312 | | |
|---|
| 305 | 313 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2).(1) Does all of the following:(A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol.(B) Requires a broadband connection from the users location.(C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.(2) Does at least one of the following:(A) Requires Internet Protocol-compatible customer premises equipment (CPE).(B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network.(C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service.(b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply:(1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system.(2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time.(c) This definition shall only apply to this part.(d) This section shall become operative on January 1, 2020. |
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| 306 | 314 | | |
|---|
| 307 | 315 | | |
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| 308 | 316 | | |
|---|
| 309 | 317 | | 41016.5. (a) VoIP service means any service that satisfies the requirements set forth in paragraph (1) and (2). |
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| 310 | 318 | | |
|---|
| 311 | 319 | | (1) Does all of the following: |
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| 312 | 320 | | |
|---|
| 313 | 321 | | (A) Enables real-time, two-way voice communication that originates from and terminates to the users location using Internet Protocol (IP) or any successor protocol. |
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| 314 | 322 | | |
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| 315 | 323 | | (B) Requires a broadband connection from the users location. |
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| 316 | 324 | | |
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| 317 | 325 | | (C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. |
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| 318 | 326 | | |
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| 319 | 327 | | (2) Does at least one of the following: |
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| 320 | 328 | | |
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| 321 | 329 | | (A) Requires Internet Protocol-compatible customer premises equipment (CPE). |
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| 322 | 330 | | |
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| 323 | 331 | | (B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service users service supplier before or after being switched by the public switched telephone network. |
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| 324 | 332 | | |
|---|
| 325 | 333 | | (C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service. |
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| 326 | 334 | | |
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| 327 | 335 | | (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply: |
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| 328 | 336 | | |
|---|
| 329 | 337 | | (1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system. |
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| 330 | 338 | | |
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| 331 | 339 | | (2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time. |
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| 332 | 340 | | |
|---|
| 333 | 341 | | (c) This definition shall only apply to this part. |
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| 334 | 342 | | |
|---|
| 335 | 343 | | (d) This section shall become operative on January 1, 2020. |
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| 336 | 344 | | |
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| 337 | 345 | | SEC. 14. Section 41017 of the Revenue and Taxation Code is amended to read:41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service. |
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| 338 | 346 | | |
|---|
| 339 | 347 | | SEC. 14. Section 41017 of the Revenue and Taxation Code is amended to read: |
|---|
| 340 | 348 | | |
|---|
| 341 | 349 | | ### SEC. 14. |
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| 342 | 350 | | |
|---|
| 343 | 351 | | 41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service. |
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| 344 | 352 | | |
|---|
| 345 | 353 | | 41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service. |
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| 346 | 354 | | |
|---|
| 347 | 355 | | 41017. Private communication service shall mean(a) The communication service furnished to a subscriber which entitles the subscriber(1) To exclusive or priority use of any communication channel or groups of channels, or(2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016,(b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and(c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service. |
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| 348 | 356 | | |
|---|
| 349 | 357 | | |
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| 350 | 358 | | |
|---|
| 351 | 359 | | 41017. Private communication service shall mean |
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| 352 | 360 | | |
|---|
| 353 | 361 | | (a) The communication service furnished to a subscriber which entitles the subscriber |
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| 354 | 362 | | |
|---|
| 355 | 363 | | (1) To exclusive or priority use of any communication channel or groups of channels, or |
|---|
| 356 | 364 | | |
|---|
| 357 | 365 | | (2) To the use of an intercommunication system for the subscribers stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016, |
|---|
| 358 | 366 | | |
|---|
| 359 | 367 | | (b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and |
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| 360 | 368 | | |
|---|
| 361 | 369 | | (c) The channel which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service. |
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| 362 | 370 | | |
|---|
| 363 | 371 | | SEC. 15. Section 41020 of the Revenue and Taxation Code is amended to read:41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 364 | 372 | | |
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| 365 | 373 | | SEC. 15. Section 41020 of the Revenue and Taxation Code is amended to read: |
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| 366 | 374 | | |
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| 367 | 375 | | ### SEC. 15. |
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| 368 | 376 | | |
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| 369 | 377 | | 41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 370 | 378 | | |
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| 371 | 379 | | 41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 372 | 380 | | |
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| 373 | 381 | | 41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following:(1) (A) Intrastate telephone communication service in this state.(B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).(2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state.(b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following:(A) Books and records kept in the regular course of business.(B) Traffic or call pattern studies representative of the service suppliers business within California.(C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers.(2) Any method chosen by a service supplier shall remain in effect for at least one calendar year.(3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices.(4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another.(c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030).(d) The surcharge shall be paid by the service user as hereinafter provided.(e) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(f) For purposes of this section:(1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale.(11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5.(g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 374 | 382 | | |
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| 375 | 383 | | |
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| 376 | 384 | | |
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| 377 | 385 | | 41020. (a) A surcharge is hereby imposed on amounts paid by every person in the state for both of the following: |
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| 378 | 386 | | |
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| 379 | 387 | | (1) (A) Intrastate telephone communication service in this state. |
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| 380 | 388 | | |
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| 381 | 389 | | (B) Notwithstanding subparagraph (A), on and after January 1, 2016, and before January 1, 2020, in lieu of the surcharge imposed under subparagraph (A), a surcharge shall be imposed on amounts paid for prepaid mobile telephony services pursuant to the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)). |
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| 382 | 390 | | |
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| 383 | 391 | | (2) VoIP service that provides access to the 911 emergency system by utilizing the digits 9-1-1 by any service user in this state commencing on January 1, 2009. The surcharge shall not apply to charges for VoIP service where any point of origin or destination is outside of this state. |
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| 384 | 392 | | |
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| 385 | 393 | | (b) (1) Notwithstanding Section 41025, charges not subject to the surcharge may be calculated by a service supplier based upon books and records kept in the regular course of business, and, for purposes of calculating the interstate revenue portion not subject to the surcharge, a service supplier may also choose a reasonable and verifiable method from the following: |
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| 386 | 394 | | |
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| 387 | 395 | | (A) Books and records kept in the regular course of business. |
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| 388 | 396 | | |
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| 389 | 397 | | (B) Traffic or call pattern studies representative of the service suppliers business within California. |
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| 390 | 398 | | |
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| 391 | 399 | | (C) For VoIP service only, the VoIP safe harbor factor established by the FCC to be used to calculate the service suppliers contribution to the federal Universal Service Fund. The FCC safe harbor factor in effect for VoIP service on September 1 of each year shall apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year for purposes of this method. At the time the FCC establishes a safe harbor factor for the federal Universal Service Fund for VoIP service that is greater than 75 percent for interstate revenue or abolishes the safe harbor factor applicable to VoIP service, this method shall become void and of no effect, in which case a VoIP service supplier may use an alternative method approved in advance by the board, which shall be available to all VoIP service suppliers. The FCC safe harbor factor applicable to VoIP service, as described in this subparagraph, is used solely as a mechanism to calculate the charges not subject to the surcharge for VoIP service and is not necessarily reflective of the intrastate portion of VoIP service. The use of the FCC safe harbor factor authorized by this subdivision shall not be interpreted to permit application of any intrastate requirement, other than the surcharge imposed under this part, upon VoIP service suppliers. |
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| 392 | 400 | | |
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| 393 | 401 | | (2) Any method chosen by a service supplier shall remain in effect for at least one calendar year. |
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| 394 | 402 | | |
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| 395 | 403 | | (3) If a service supplier reasonably relies upon books and records kept in the regular course of business or any documentation that satisfies the reasonable and verifiable method, then the service suppliers determination of the portion of the billed amount attributable to services not subject to the surcharge shall be rebuttably presumed to be correct. The service suppliers choice of books and records or other method and surcharge billing practice shall also be rebuttably presumed to be fair and legal business practices. |
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| 396 | 404 | | |
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| 397 | 405 | | (4) It is the intent of the Legislature that the provisions of subparagraph (C) shall not be considered to be a precedent for the application of the surcharge or any other tax or fee where a person is required to collect a tax or fee imposed upon another. |
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| 398 | 406 | | |
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| 399 | 407 | | (c) The surcharge imposed shall be at the rate of one-half of 1 percent of the charges made for the services to and including November 1, 1982, and thereafter at a rate fixed pursuant to Article 2 (commencing with Section 41030). |
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| 400 | 408 | | |
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| 401 | 409 | | (d) The surcharge shall be paid by the service user as hereinafter provided. |
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| 402 | 410 | | |
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| 403 | 411 | | (e) The surcharge imposed shall not apply to either of the following: |
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| 404 | 412 | | |
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| 405 | 413 | | (1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider. |
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| 406 | 414 | | |
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| 407 | 415 | | (2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state. |
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| 408 | 416 | | |
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| 409 | 417 | | (f) For purposes of this section: |
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| 410 | 418 | | |
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| 411 | 419 | | (1) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider. |
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| 412 | 420 | | |
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| 413 | 421 | | (2) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area. |
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| 414 | 422 | | |
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| 415 | 423 | | (3) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services. |
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| 416 | 424 | | |
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| 417 | 425 | | (4) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. |
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| 418 | 426 | | |
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| 419 | 427 | | (5) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999. |
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| 420 | 428 | | |
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| 421 | 429 | | (6) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be: |
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| 422 | 430 | | |
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| 423 | 431 | | (A) The residential street address or the primary business street address of the customer. |
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| 424 | 432 | | |
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| 425 | 433 | | (B) With respect to mobile telecommunications service, within the licensed service area of the home service provider. |
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| 426 | 434 | | |
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| 427 | 435 | | (7) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service. |
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| 428 | 436 | | |
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| 429 | 437 | | (B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area. |
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| 430 | 438 | | |
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| 431 | 439 | | (8) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area. |
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| 432 | 440 | | |
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| 433 | 441 | | (9) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee. |
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| 434 | 442 | | |
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| 435 | 443 | | (10) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale. |
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| 436 | 444 | | |
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| 437 | 445 | | (11) Prepaid mobile telephony services has the same meaning as in subdivision (b) of Section 41007.5. |
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| 438 | 446 | | |
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| 439 | 447 | | (g) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 440 | 448 | | |
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| 441 | 449 | | SEC. 16. Section 41020 is added to the Revenue and Taxation Code, to read:41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale. |
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| 442 | 450 | | |
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| 443 | 451 | | SEC. 16. Section 41020 is added to the Revenue and Taxation Code, to read: |
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| 444 | 452 | | |
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| 445 | 453 | | ### SEC. 16. |
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| 446 | 454 | | |
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| 447 | 455 | | 41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale. |
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| 448 | 456 | | |
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| 449 | 457 | | 41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale. |
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| 450 | 458 | | |
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| 451 | 459 | | 41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).(B) The surcharge shall be paid by the service user as hereinafter provided.(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.(b) The surcharge imposed shall not apply to either of the following:(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider.(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.(c) For purposes of this section:(1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California.(2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.(3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area.(4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.(5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.(6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.(7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be:(A) The residential street address or the primary business street address of the customer.(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.(8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.(B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area.(9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area.(10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.(11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale. |
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| 452 | 460 | | |
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| 453 | 461 | | |
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| 454 | 462 | | |
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| 455 | 463 | | 41020. (a) (1) (A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030). |
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| 456 | 464 | | |
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| 457 | 465 | | (B) The surcharge shall be paid by the service user as hereinafter provided. |
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| 458 | 466 | | |
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| 459 | 467 | | (2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part. |
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| 460 | 468 | | |
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| 461 | 469 | | (b) The surcharge imposed shall not apply to either of the following: |
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| 462 | 470 | | |
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| 463 | 471 | | (1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customers home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customers home service provider. |
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| 464 | 472 | | |
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| 465 | 473 | | (2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state. |
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| 466 | 474 | | |
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| 467 | 475 | | (c) For purposes of this section: |
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| 468 | 476 | | |
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| 469 | 477 | | (1) Access line in this state means a telephone line as defined in Section 233 of the Public Utilities Code associated with a billing address located in California. |
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| 470 | 478 | | |
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| 471 | 479 | | (2) Charges for mobile telecommunications services means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customers home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider. |
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| 472 | 480 | | |
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| 473 | 481 | | (3) Customer means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term customer does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service providers licensed service area. |
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| 474 | 482 | | |
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| 475 | 483 | | (4) Home service provider means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services. |
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| 476 | 484 | | |
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| 477 | 485 | | (5) Licensed service area means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer. |
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| 478 | 486 | | |
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| 479 | 487 | | (6) Mobile telecommunications service means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999. |
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| 480 | 488 | | |
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| 481 | 489 | | (7) Place of primary use means the street address representative of where the customers use of the mobile telecommunications service or VoIP service primarily occurs, that must be: |
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| 482 | 490 | | |
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| 483 | 491 | | (A) The residential street address or the primary business street address of the customer. |
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| 484 | 492 | | |
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| 485 | 493 | | (B) With respect to mobile telecommunications service, within the licensed service area of the home service provider. |
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| 486 | 494 | | |
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| 487 | 495 | | (8) (A) Reseller means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service. |
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| 488 | 496 | | |
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| 489 | 497 | | (B) Reseller does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service providers licensed service area. |
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| 490 | 498 | | |
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| 491 | 499 | | (9) Serving carrier means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service providers or resellers licensed area. |
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| 492 | 500 | | |
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| 493 | 501 | | (10) Taxing jurisdiction means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee. |
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| 494 | 502 | | |
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| 495 | 503 | | (11) VoIP service provider means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customers own use and not for resale. |
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| 496 | 504 | | |
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| 497 | 505 | | SEC. 17. Section 41025 of the Revenue and Taxation Code is amended to read:41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 498 | 506 | | |
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| 499 | 507 | | SEC. 17. Section 41025 of the Revenue and Taxation Code is amended to read: |
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| 500 | 508 | | |
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| 501 | 509 | | ### SEC. 17. |
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| 502 | 510 | | |
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| 503 | 511 | | 41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 504 | 512 | | |
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| 505 | 513 | | 41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 506 | 514 | | |
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| 507 | 515 | | 41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 508 | 516 | | |
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| 509 | 517 | | |
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| 510 | 518 | | |
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| 511 | 519 | | 41025. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge, then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately. |
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| 512 | 520 | | |
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| 513 | 521 | | (b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
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| 514 | 522 | | |
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| 515 | 523 | | SEC. 18. Section 41028 is added to the Revenue and Taxation Code, to read:41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees. |
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| 516 | 524 | | |
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| 517 | 525 | | SEC. 18. Section 41028 is added to the Revenue and Taxation Code, to read: |
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| 518 | 526 | | |
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| 519 | 527 | | ### SEC. 18. |
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| 520 | 528 | | |
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| 521 | 529 | | 41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees. |
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| 522 | 530 | | |
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| 523 | 531 | | 41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees. |
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| 524 | 532 | | |
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| 525 | 533 | | 41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state.(2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction.(b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state.(2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment.(c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section.(2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges.(d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return.(e) For purposes of this part, all of the following definitions shall apply:(1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction.(2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise.(3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction.(f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances:(1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction).(2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances:(A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state.(B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith.(C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith.(3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state.(g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001).(h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply:(1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program.(2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program.(3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees. |
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| 526 | 534 | | |
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| 527 | 535 | | |
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| 528 | 536 | | |
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| 529 | 537 | | 41028. (a) (1) On and after January 1, 2020, the surcharge amount imposed by Section 41020 on the purchase of prepaid mobile telephony services in this state shall be collected by a seller from each prepaid consumer at the time of each retail transaction in this state. |
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| 530 | 538 | | |
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| 531 | 539 | | (2) The amount of the surcharge shall be separately stated on an invoice, receipt, or other similar document that is provided to the prepaid consumer of mobile telephony services by the seller, or otherwise disclosed electronically to the prepaid consumer, at the time of the retail transaction. |
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| 532 | 540 | | |
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| 533 | 541 | | (b) (1) The surcharge that is required to be collected by a seller and any amount unreturned to the prepaid consumer of mobile telephony services that is not owed as part of the surcharge, but was collected from the prepaid consumer under the representation by the seller that it was owed as part of the surcharge, constitutes debts owed by the seller to this state. |
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| 534 | 542 | | |
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| 535 | 543 | | (2) A seller that has collected any amount of surcharge in excess of the amount of the surcharge imposed by this part and actually due from a prepaid consumer may refund that amount to the prepaid consumer, even though the surcharge amount has already been paid over to the department and no corresponding credit or refund has yet been secured. Any seller making a refund of any charge to a prepaid consumer may repay therewith the amount of the surcharge paid. The seller may claim credit for such overpayment against the amount of surcharge imposed by this part which is due upon any other quarterly return, providing such credit is claimed in a return dated no later than three years from the date of overpayment. |
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| 536 | 544 | | |
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| 537 | 545 | | (c) (1) Every prepaid consumer of prepaid mobile telephony services in this state is liable for the surcharge until it has been paid to this state, except that payment to a seller registered under this part relieves the prepaid consumer from further liability for the surcharge. Any surcharge collected from a prepaid consumer that has not been remitted to the department shall be a debt owed to the state by the person required to collect and remit the surcharge. Nothing in this part shall impose any obligation upon a seller to take any legal action to enforce the collection of the surcharge imposed by this section. |
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| 538 | 546 | | |
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| 539 | 547 | | (2) A credit shall be allowed against, but shall not exceed, the surcharge amount imposed on any prepaid consumer of mobile telephony services by this part to the extent that the prepaid consumer has paid emergency telephone users charges on the purchase to any other state, political subdivision thereof, or the District of Columbia. The credit shall be apportioned to the charges against which it is allowed in proportion to the amounts of those charges. |
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| 540 | 548 | | |
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| 541 | 549 | | (d) A seller is relieved from liability to collect the prepaid MTS surcharge imposed by this part that became due and payable, insofar as the base upon which the surcharge is imposed is represented by accounts that have been found to be worthless and charged off for income tax purposes by the seller or, if the seller is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A seller that has previously paid the surcharge may, under rules and regulations prescribed by the board, take as a deduction on its return the amount found worthless and charged off by the seller. If any such accounts are thereafter in whole or in part collected by the seller, the amount so collected shall be included in the first return filed after such collection and the surcharge shall be paid with the return. |
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| 542 | 550 | | |
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| 543 | 551 | | (e) For purposes of this part, all of the following definitions shall apply: |
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| 544 | 552 | | |
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| 545 | 553 | | (1) Prepaid consumer means a person who purchases prepaid mobile telephony services in a retail transaction. |
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| 546 | 554 | | |
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| 547 | 555 | | (2) Retail transaction means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. For these purposes, a purchase means any transfer of title or possession, exchange, or barter, conditional or otherwise. |
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| 548 | 556 | | |
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| 549 | 557 | | (3) Seller means a person that sells prepaid mobile telephony service to a person in a retail transaction. |
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| 550 | 558 | | |
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| 551 | 559 | | (f) For purposes of this section, a retail transaction occurs in the state under any of the following circumstances: |
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| 552 | 560 | | |
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| 553 | 561 | | (1) The prepaid consumer makes the retail transaction in person at a business location in the state (point-of-sale transaction). |
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| 554 | 562 | | |
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| 555 | 563 | | (2) If paragraph (1) is not applicable, the prepaid consumers address is in the state (known-address transaction). A known-address transaction occurs in the state under any of the following circumstances: |
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| 556 | 564 | | |
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| 557 | 565 | | (A) The retail sale involves shipping of an item to be delivered to, or picked up by, the prepaid consumer at a location in the state. |
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| 558 | 566 | | |
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| 559 | 567 | | (B) If the prepaid consumers address is known by the seller to be in the state, including if the sellers records maintained in the ordinary course of business indicate that the prepaid consumers address is in the state and the records are not made or kept in bad faith. |
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| 560 | 568 | | |
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| 561 | 569 | | (C) The prepaid consumer provides an address during consummation of the retail transaction that is in the state, including an address provided with respect to the payment instrument if no other address is available and the address is not given in bad faith. |
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| 562 | 570 | | |
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| 563 | 571 | | (3) If an address is not available to the seller to determine whether any of the circumstances in paragraph (2) exist, the transaction will be deemed to be a known-address transaction occurring in this state if the mobile telephone number is associated with a location in this state. |
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| 564 | 572 | | |
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| 565 | 573 | | (g) The surcharge amounts imposed under this section shall be remitted by every seller, except a service supplier, as prescribed under Part 1 (commencing with Section 6001), along with a return filed using electronic media. The department shall administer such remittance and returns as prescribed under Part 1 (commencing with Section 6001). |
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| 566 | 574 | | |
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| 567 | 575 | | (h) The purchase in a retail transaction in this state of prepaid mobile telephony services, either alone or in combination with mobile data or other services, by a prepaid consumer is exempt from the surcharge if all of the following apply: |
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| 568 | 576 | | |
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| 569 | 577 | | (1) The prepaid consumer is certified as eligible for the state lifeline program or federal lifeline program. |
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| 570 | 578 | | |
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| 571 | 579 | | (2) The seller is authorized to provide lifeline service under the state lifeline program or federal lifeline program. |
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| 572 | 580 | | |
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| 573 | 581 | | (3) The exemption is applied only to the amount paid for the portion of the prepaid mobile telephony service that the lifeline program specifies is exempt from the surcharges and fees. |
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| 574 | 582 | | |
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| 575 | 583 | | SEC. 19. The heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of the Revenue and Taxation Code is amended to read: Article 2. Adjustment of Surcharge Amount |
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| 576 | 584 | | |
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| 577 | 585 | | SEC. 19. The heading of Article 2 (commencing with Section 41030) of Chapter 2 of Part 20 of Division 2 of the Revenue and Taxation Code is amended to read: |
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| 578 | 586 | | |
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| 579 | 587 | | ### SEC. 19. |
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| 580 | 588 | | |
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| 581 | 589 | | Article 2. Adjustment of Surcharge Amount |
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| 582 | 590 | | |
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| 583 | 591 | | Article 2. Adjustment of Surcharge Amount |
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| 584 | 592 | | |
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| 585 | 593 | | Article 2. Adjustment of Surcharge Amount |
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| 586 | 594 | | |
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| 587 | 595 | | Article 2. Adjustment of Surcharge Amount |
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| 588 | 596 | | |
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| 589 | 597 | | SEC. 20. Section 41030 of the Revenue and Taxation Code, as amended by Section 49 of Chapter 25 of the Statutes of 2015, is repealed. |
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| 590 | 598 | | |
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| 591 | 599 | | SEC. 20. Section 41030 of the Revenue and Taxation Code, as amended by Section 49 of Chapter 25 of the Statutes of 2015, is repealed. |
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| 592 | 600 | | |
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| 593 | 601 | | ### SEC. 20. |
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| 594 | 602 | | |
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| 595 | 603 | | |
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| 596 | 604 | | |
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| 597 | 605 | | SEC. 21. Section 41030 of the Revenue and Taxation Code, as added by Chapter 926 of the Statutes of 2014, is repealed. |
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| 598 | 606 | | |
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| 599 | 607 | | SEC. 21. Section 41030 of the Revenue and Taxation Code, as added by Chapter 926 of the Statutes of 2014, is repealed. |
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| 600 | 608 | | |
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| 601 | 609 | | ### SEC. 21. |
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| 602 | 610 | | |
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| 603 | 611 | | |
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| 604 | 612 | | |
|---|
| 605 | 613 | | SEC. 22. Section 41030 is added to the Revenue and Taxation Code, to read:41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. |
|---|
| 606 | 614 | | |
|---|
| 607 | 615 | | SEC. 22. Section 41030 is added to the Revenue and Taxation Code, to read: |
|---|
| 608 | 616 | | |
|---|
| 609 | 617 | | ### SEC. 22. |
|---|
| 610 | 618 | | |
|---|
| 611 | 619 | | 41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. |
|---|
| 612 | 620 | | |
|---|
| 613 | 621 | | 41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. |
|---|
| 614 | 622 | | |
|---|
| 615 | 623 | | 41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs.(b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month.(c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code.(d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive.(2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories.(e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d).(f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year.(2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state.(g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website.(2) For determinations made on or before October 1, 2019, the summary shall contain all of the following:(A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service.(B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs.(C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001).(h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply:(1) Service supplier shall mean a person supplying an access line to a service user in this state.(2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. |
|---|
| 616 | 624 | | |
|---|
| 617 | 625 | | |
|---|
| 618 | 626 | | |
|---|
| 619 | 627 | | 41030. (a) The Office of Emergency Services shall determine annually, on or before October 1, to be effective on January 1 of the following year, a surcharge amount pursuant to subdivision (b) that it estimates will produce sufficient revenue to fund the current fiscal years 911 costs. |
|---|
| 620 | 628 | | |
|---|
| 621 | 629 | | (b) For determinations made that are applicable to the calendar year beginning on January 1, 2020, and each calendar year thereafter, the surcharge amount shall be determined annually by dividing the costs, including incremental costs, the Office of Emergency Services estimates for the current fiscal year of 911 costs approved pursuant to Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the number of access lines to which the surcharge will apply per month for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall the surcharge amount in any month be greater than eighty cents ($0.80) per access line per month. |
|---|
| 622 | 630 | | |
|---|
| 623 | 631 | | (c) When determining the surcharge amount pursuant to this section, the office shall include the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, including text to 911 service, and alerts and warnings, consistent with the plan and timeline required by Section 53121 of the Government Code. |
|---|
| 624 | 632 | | |
|---|
| 625 | 633 | | (d) (1) Service suppliers shall report the total number of access lines to the Office of Emergency Services, on or before August 1, for the previous period of January 1 to December 31, inclusive. |
|---|
| 626 | 634 | | |
|---|
| 627 | 635 | | (2) The total number of access lines required to be reported in paragraph (1) shall include all lines from the categories of wireline communication service line, wireless communication service line, prepaid mobile telephony service line, and VoIP service line. The number of access line figures shall be reported individually for these categories. |
|---|
| 628 | 636 | | |
|---|
| 629 | 637 | | (e) The office shall perform a validation of the number of access lines using subscription data or other comparable data collected by appropriate federal or state agencies. This subscription data or other comparable data shall be used to validate the access line data required to be reported by service suppliers in subdivision (d). |
|---|
| 630 | 638 | | |
|---|
| 631 | 639 | | (f) (1) The office shall notify the department of the surcharge amount imposed under this part, determined pursuant to this section on or before October 1 of each year. |
|---|
| 632 | 640 | | |
|---|
| 633 | 641 | | (2) The surcharge imposed on the purchase of prepaid mobile telephony services shall be equal to the amount set forth in subdivision (b) for each retail transaction in this state. |
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| 634 | 642 | | |
|---|
| 635 | 643 | | (g) (1) At least 30 days prior to determining the surcharge pursuant to subdivision (a), the Office of Emergency Services shall prepare a summary of the calculation of the proposed surcharge and make it available to the public, the Legislature, the 911 Advisory Board, and on its internet website. |
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| 636 | 644 | | |
|---|
| 637 | 645 | | (2) For determinations made on or before October 1, 2019, the summary shall contain all of the following: |
|---|
| 638 | 646 | | |
|---|
| 639 | 647 | | (A) The prior year revenues to fund 911 costs, including, but not limited to, revenues from prepaid service. |
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| 640 | 648 | | |
|---|
| 641 | 649 | | (B) Projected expenses and revenues from all sources, including, but not limited to, prepaid service to fund 911 costs. |
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| 642 | 650 | | |
|---|
| 643 | 651 | | (C) The rationale for adjustment to the surcharge determined pursuant to subdivision (b), including, but not limited to, all impacts from the surcharge collected pursuant to Part 21 (commencing with Section 42001). |
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| 644 | 652 | | |
|---|
| 645 | 653 | | (h) For purposes of this section, for the determination made by the office on or before October 1, 2019, that is applicable for the calendar year beginning on January 1, 2020, and ending on December 31, 2020, the following definitions shall apply: |
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| 646 | 654 | | |
|---|
| 647 | 655 | | (1) Service supplier shall mean a person supplying an access line to a service user in this state. |
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| 648 | 656 | | |
|---|
| 649 | 657 | | (2) Service user means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. |
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| 650 | 658 | | |
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| 651 | 659 | | SEC. 23. Section 41031 of the Revenue and Taxation Code is amended to read:41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year. |
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| 652 | 660 | | |
|---|
| 653 | 661 | | SEC. 23. Section 41031 of the Revenue and Taxation Code is amended to read: |
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| 654 | 662 | | |
|---|
| 655 | 663 | | ### SEC. 23. |
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| 656 | 664 | | |
|---|
| 657 | 665 | | 41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year. |
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| 658 | 666 | | |
|---|
| 659 | 667 | | 41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year. |
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| 660 | 668 | | |
|---|
| 661 | 669 | | 41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year. |
|---|
| 662 | 670 | | |
|---|
| 663 | 671 | | |
|---|
| 664 | 672 | | |
|---|
| 665 | 673 | | 41031. The Office of Emergency Services shall make its determination of the surcharge amount each year no later than October 1 and shall notify the department of the new amount, which shall be fixed by the department to be effective with respect to access lines on or after January 1 of the next succeeding calendar year. |
|---|
| 666 | 674 | | |
|---|
| 667 | 675 | | SEC. 24. Section 41032 of the Revenue and Taxation Code is amended to read:41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings. |
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| 668 | 676 | | |
|---|
| 669 | 677 | | SEC. 24. Section 41032 of the Revenue and Taxation Code is amended to read: |
|---|
| 670 | 678 | | |
|---|
| 671 | 679 | | ### SEC. 24. |
|---|
| 672 | 680 | | |
|---|
| 673 | 681 | | 41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings. |
|---|
| 674 | 682 | | |
|---|
| 675 | 683 | | 41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings. |
|---|
| 676 | 684 | | |
|---|
| 677 | 685 | | 41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings. |
|---|
| 678 | 686 | | |
|---|
| 679 | 687 | | |
|---|
| 680 | 688 | | |
|---|
| 681 | 689 | | 41032. Immediately upon notification by the Office of Emergency Services and fixing the surcharge amount, the department shall each year no later than November 15 publish in its minutes the new amount, and it shall notify every service supplier registered with it of the new amount by a means, or means determined by the department, that may include, but is not limited to, mail, electronic mail, or internet website postings. |
|---|
| 682 | 690 | | |
|---|
| 683 | 691 | | SEC. 25. Section 41033 of the Revenue and Taxation Code is repealed. |
|---|
| 684 | 692 | | |
|---|
| 685 | 693 | | SEC. 25. Section 41033 of the Revenue and Taxation Code is repealed. |
|---|
| 686 | 694 | | |
|---|
| 687 | 695 | | ### SEC. 25. |
|---|
| 688 | 696 | | |
|---|
| 689 | 697 | | |
|---|
| 690 | 698 | | |
|---|
| 691 | 699 | | SEC. 26. Section 41040 of the Revenue and Taxation Code is amended to read:41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require. |
|---|
| 692 | 700 | | |
|---|
| 693 | 701 | | SEC. 26. Section 41040 of the Revenue and Taxation Code is amended to read: |
|---|
| 694 | 702 | | |
|---|
| 695 | 703 | | ### SEC. 26. |
|---|
| 696 | 704 | | |
|---|
| 697 | 705 | | 41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require. |
|---|
| 698 | 706 | | |
|---|
| 699 | 707 | | 41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require. |
|---|
| 700 | 708 | | |
|---|
| 701 | 709 | | 41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require. |
|---|
| 702 | 710 | | |
|---|
| 703 | 711 | | |
|---|
| 704 | 712 | | |
|---|
| 705 | 713 | | 41040. Every service supplier or seller in this state shall register with the board upon a form prescribed by the department and shall set forth the name under which it transacts or intends to transact business and such other information as the department may require. |
|---|
| 706 | 714 | | |
|---|
| 707 | 715 | | SEC. 27. Section 41046 of the Revenue and Taxation Code is amended to read:41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
|---|
| 708 | 716 | | |
|---|
| 709 | 717 | | SEC. 27. Section 41046 of the Revenue and Taxation Code is amended to read: |
|---|
| 710 | 718 | | |
|---|
| 711 | 719 | | ### SEC. 27. |
|---|
| 712 | 720 | | |
|---|
| 713 | 721 | | 41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
|---|
| 714 | 722 | | |
|---|
| 715 | 723 | | 41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
|---|
| 716 | 724 | | |
|---|
| 717 | 725 | | 41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954.(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
|---|
| 718 | 726 | | |
|---|
| 719 | 727 | | |
|---|
| 720 | 728 | | |
|---|
| 721 | 729 | | 41046. (a) There are exempt from the surcharge charges for intrastate telephone communication services and VoIP service which are exempt from the federal communication services tax pursuant to Section 4253 of the Internal Revenue Code of 1954. |
|---|
| 722 | 730 | | |
|---|
| 723 | 731 | | (b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date. |
|---|
| 724 | 732 | | |
|---|
| 725 | 733 | | SEC. 28. Section 41046 is added to the Revenue and Taxation Code, to read:41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020. |
|---|
| 726 | 734 | | |
|---|
| 727 | 735 | | SEC. 28. Section 41046 is added to the Revenue and Taxation Code, to read: |
|---|
| 728 | 736 | | |
|---|
| 729 | 737 | | ### SEC. 28. |
|---|
| 730 | 738 | | |
|---|
| 731 | 739 | | 41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020. |
|---|
| 732 | 740 | | |
|---|
| 733 | 741 | | 41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020. |
|---|
| 734 | 742 | | |
|---|
| 735 | 743 | | 41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services:(1) Those lines supplying lifeline service.(2) Those lines connected to public telephones.(3) Those lines for which no charges are billed by a service supplier to a service user.(b) This section shall become operative on January 1, 2020. |
|---|
| 736 | 744 | | |
|---|
| 737 | 745 | | |
|---|
| 738 | 746 | | |
|---|
| 739 | 747 | | 41046. (a) There are exempt from the surcharge the following access lines and nonaccess line services: |
|---|
| 740 | 748 | | |
|---|
| 741 | 749 | | (1) Those lines supplying lifeline service. |
|---|
| 742 | 750 | | |
|---|
| 743 | 751 | | (2) Those lines connected to public telephones. |
|---|
| 744 | 752 | | |
|---|
| 745 | 753 | | (3) Those lines for which no charges are billed by a service supplier to a service user. |
|---|
| 746 | 754 | | |
|---|
| 747 | 755 | | (b) This section shall become operative on January 1, 2020. |
|---|
| 748 | 756 | | |
|---|
| 749 | 757 | | SEC. 29. Section 41051 of the Revenue and Taxation Code is amended to read:41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997. |
|---|
| 750 | 758 | | |
|---|
| 751 | 759 | | SEC. 29. Section 41051 of the Revenue and Taxation Code is amended to read: |
|---|
| 752 | 760 | | |
|---|
| 753 | 761 | | ### SEC. 29. |
|---|
| 754 | 762 | | |
|---|
| 755 | 763 | | 41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997. |
|---|
| 756 | 764 | | |
|---|
| 757 | 765 | | 41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997. |
|---|
| 758 | 766 | | |
|---|
| 759 | 767 | | 41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997. |
|---|
| 760 | 768 | | |
|---|
| 761 | 769 | | |
|---|
| 762 | 770 | | |
|---|
| 763 | 771 | | 41051. The surcharges imposed by this part and the amounts thereof required to be collected are due monthly, and the amount of surcharge collected in one calendar month by the service supplier shall be remitted to the department on or before the last day of the second month following the month in which the surcharges were collected. However, the fourth quarter collection for the 1996 calendar year shall be remitted no later than February 15, 1997. |
|---|
| 764 | 772 | | |
|---|
| 765 | 773 | | SEC. 30. Section 41053 of the Revenue and Taxation Code is amended to read:41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department. |
|---|
| 766 | 774 | | |
|---|
| 767 | 775 | | SEC. 30. Section 41053 of the Revenue and Taxation Code is amended to read: |
|---|
| 768 | 776 | | |
|---|
| 769 | 777 | | ### SEC. 30. |
|---|
| 770 | 778 | | |
|---|
| 771 | 779 | | 41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department. |
|---|
| 772 | 780 | | |
|---|
| 773 | 781 | | 41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department. |
|---|
| 774 | 782 | | |
|---|
| 775 | 783 | | 41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department. |
|---|
| 776 | 784 | | |
|---|
| 777 | 785 | | |
|---|
| 778 | 786 | | |
|---|
| 779 | 787 | | 41053. The person required to file the return shall deliver the return together with a remittance of the amount of the surcharge payable to the department. |
|---|
| 780 | 788 | | |
|---|
| 781 | 789 | | SEC. 31. Section 41055 of the Revenue and Taxation Code is amended to read:41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration. |
|---|
| 782 | 790 | | |
|---|
| 783 | 791 | | SEC. 31. Section 41055 of the Revenue and Taxation Code is amended to read: |
|---|
| 784 | 792 | | |
|---|
| 785 | 793 | | ### SEC. 31. |
|---|
| 786 | 794 | | |
|---|
| 787 | 795 | | 41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration. |
|---|
| 788 | 796 | | |
|---|
| 789 | 797 | | 41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration. |
|---|
| 790 | 798 | | |
|---|
| 791 | 799 | | 41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration. |
|---|
| 792 | 800 | | |
|---|
| 793 | 801 | | |
|---|
| 794 | 802 | | |
|---|
| 795 | 803 | | 41055. All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the California Department of Tax and Fee Administration. |
|---|
| 796 | 804 | | |
|---|
| 797 | 805 | | SEC. 32. Section 41056 of the Revenue and Taxation Code is amended to read:41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. |
|---|
| 798 | 806 | | |
|---|
| 799 | 807 | | SEC. 32. Section 41056 of the Revenue and Taxation Code is amended to read: |
|---|
| 800 | 808 | | |
|---|
| 801 | 809 | | ### SEC. 32. |
|---|
| 802 | 810 | | |
|---|
| 803 | 811 | | 41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. |
|---|
| 804 | 812 | | |
|---|
| 805 | 813 | | 41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. |
|---|
| 806 | 814 | | |
|---|
| 807 | 815 | | 41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. |
|---|
| 808 | 816 | | |
|---|
| 809 | 817 | | |
|---|
| 810 | 818 | | |
|---|
| 811 | 819 | | 41056. The service supplier or seller shall maintain such records as may be necessary to determine the amount of surcharge collected under provisions of this part. Those records shall be maintained for a period of four years from the time the surcharge is due. |
|---|
| 812 | 820 | | |
|---|
| 813 | 821 | | SEC. 33. Section 41075 of the Revenue and Taxation Code is amended to read:41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. |
|---|
| 814 | 822 | | |
|---|
| 815 | 823 | | SEC. 33. Section 41075 of the Revenue and Taxation Code is amended to read: |
|---|
| 816 | 824 | | |
|---|
| 817 | 825 | | ### SEC. 33. |
|---|
| 818 | 826 | | |
|---|
| 819 | 827 | | 41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. |
|---|
| 820 | 828 | | |
|---|
| 821 | 829 | | 41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. |
|---|
| 822 | 830 | | |
|---|
| 823 | 831 | | 41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. |
|---|
| 824 | 832 | | |
|---|
| 825 | 833 | | |
|---|
| 826 | 834 | | |
|---|
| 827 | 835 | | 41075. The department shall give to the service supplier, seller, or service user written notice of its determination. The notice shall be placed in a sealed envelope with postage paid addressed to the service supplier, seller, or service user at the service supplier, seller, or service users address as it appears in the records of the department. The giving of notice shall be deemed complete at the time of the deposit of the notice in the United States post office or facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, a notice may be served personally by delivering to the person to be served and service shall be deemed complete at the time of such delivery. Personal service to a corporation may be made by delivery of a notice to any person designated in the Code of Civil Procedure to be served for the corporation with summons and complaint in a civil action. |
|---|
| 828 | 836 | | |
|---|
| 829 | 837 | | SEC. 34. Section 41100 of the Revenue and Taxation Code is amended to read:41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier. |
|---|
| 830 | 838 | | |
|---|
| 831 | 839 | | SEC. 34. Section 41100 of the Revenue and Taxation Code is amended to read: |
|---|
| 832 | 840 | | |
|---|
| 833 | 841 | | ### SEC. 34. |
|---|
| 834 | 842 | | |
|---|
| 835 | 843 | | 41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier. |
|---|
| 836 | 844 | | |
|---|
| 837 | 845 | | 41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier. |
|---|
| 838 | 846 | | |
|---|
| 839 | 847 | | 41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier. |
|---|
| 840 | 848 | | |
|---|
| 841 | 849 | | |
|---|
| 842 | 850 | | |
|---|
| 843 | 851 | | 41100. If the department determines that any amount, penalty, or interest has been paid more than once or has been erroneously or illegally collected or computed, the department shall set forth that fact in the records of the department, certify the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid, and credit the excess amount collected or paid on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall be refunded to the person, or their successors, administrators, or executors. Any proposed determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination. |
|---|
| 844 | 852 | | |
|---|
| 845 | 853 | | Any overpayment of the surcharge by a service user to a service supplier or seller who is required to collect the surcharge shall be credited or refunded by the state to the service user. However, if the service supplier or seller has paid the amount to the department and establishes to the satisfaction of the department that it has not collected the amount from the service user or has refunded the amount to the service user, the overpayment may be credited or refunded by the state to the service supplier. |
|---|
| 846 | 854 | | |
|---|
| 847 | 855 | | SEC. 35. Section 41129 of the Revenue and Taxation Code is amended to read:41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. |
|---|
| 848 | 856 | | |
|---|
| 849 | 857 | | SEC. 35. Section 41129 of the Revenue and Taxation Code is amended to read: |
|---|
| 850 | 858 | | |
|---|
| 851 | 859 | | ### SEC. 35. |
|---|
| 852 | 860 | | |
|---|
| 853 | 861 | | 41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. |
|---|
| 854 | 862 | | |
|---|
| 855 | 863 | | 41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. |
|---|
| 856 | 864 | | |
|---|
| 857 | 865 | | 41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. |
|---|
| 858 | 866 | | |
|---|
| 859 | 867 | | |
|---|
| 860 | 868 | | |
|---|
| 861 | 869 | | 41129. Every service supplier or seller in this state shall keep such records pertaining thereto in such form as the department may require. |
|---|
| 862 | 870 | | |
|---|
| 863 | 871 | | SEC. 36. Section 41130 of the Revenue and Taxation Code is amended to read:41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. |
|---|
| 864 | 872 | | |
|---|
| 865 | 873 | | SEC. 36. Section 41130 of the Revenue and Taxation Code is amended to read: |
|---|
| 866 | 874 | | |
|---|
| 867 | 875 | | ### SEC. 36. |
|---|
| 868 | 876 | | |
|---|
| 869 | 877 | | 41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. |
|---|
| 870 | 878 | | |
|---|
| 871 | 879 | | 41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. |
|---|
| 872 | 880 | | |
|---|
| 873 | 881 | | 41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. |
|---|
| 874 | 882 | | |
|---|
| 875 | 883 | | |
|---|
| 876 | 884 | | |
|---|
| 877 | 885 | | 41130. Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times. |
|---|
| 878 | 886 | | |
|---|
| 879 | 887 | | SEC. 37. Section 41135 of the Revenue and Taxation Code is amended to read:41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created. |
|---|
| 880 | 888 | | |
|---|
| 881 | 889 | | SEC. 37. Section 41135 of the Revenue and Taxation Code is amended to read: |
|---|
| 882 | 890 | | |
|---|
| 883 | 891 | | ### SEC. 37. |
|---|
| 884 | 892 | | |
|---|
| 885 | 893 | | 41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created. |
|---|
| 886 | 894 | | |
|---|
| 887 | 895 | | 41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created. |
|---|
| 888 | 896 | | |
|---|
| 889 | 897 | | 41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created. |
|---|
| 890 | 898 | | |
|---|
| 891 | 899 | | |
|---|
| 892 | 900 | | |
|---|
| 893 | 901 | | 41135. All amounts required to be paid to the state under this part shall be paid to the department in the form of remittances payable to the California Department of Tax and Fee Administration. The department shall transmit the payments to the State Treasurer to be deposited in the State Treasury to the credit of the State Emergency Telephone Number Account in the General Fund, which is hereby created. |
|---|
| 894 | 902 | | |
|---|
| 895 | 903 | | SEC. 38. Section 41136 of the Revenue and Taxation Code is amended to read:41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services. |
|---|
| 896 | 904 | | |
|---|
| 897 | 905 | | SEC. 38. Section 41136 of the Revenue and Taxation Code is amended to read: |
|---|
| 898 | 906 | | |
|---|
| 899 | 907 | | ### SEC. 38. |
|---|
| 900 | 908 | | |
|---|
| 901 | 909 | | 41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services. |
|---|
| 902 | 910 | | |
|---|
| 903 | 911 | | 41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services. |
|---|
| 904 | 912 | | |
|---|
| 905 | 913 | | 41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:(a) To pay refunds authorized by this part.(b) To pay the department for the cost of the administration of this part.(c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system.(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs.(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system:(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(2) A basic system with telephone central office identification.(3) A system employing automatic call routing.(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services. |
|---|
| 906 | 914 | | |
|---|
| 907 | 915 | | |
|---|
| 908 | 916 | | |
|---|
| 909 | 917 | | 41136. From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes: |
|---|
| 910 | 918 | | |
|---|
| 911 | 919 | | (a) To pay refunds authorized by this part. |
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| 912 | 920 | | |
|---|
| 913 | 921 | | (b) To pay the department for the cost of the administration of this part. |
|---|
| 914 | 922 | | |
|---|
| 915 | 923 | | (c) To pay the Office of Emergency Services for its costs in administration of the 911 emergency telephone number system. |
|---|
| 916 | 924 | | |
|---|
| 917 | 925 | | (d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the 911 emergency phone number system: |
|---|
| 918 | 926 | | |
|---|
| 919 | 927 | | (1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. |
|---|
| 920 | 928 | | |
|---|
| 921 | 929 | | (2) A basic system with telephone central office identification. |
|---|
| 922 | 930 | | |
|---|
| 923 | 931 | | (3) A system employing automatic call routing. |
|---|
| 924 | 932 | | |
|---|
| 925 | 933 | | (4) Approved incremental costs. |
|---|
| 926 | 934 | | |
|---|
| 927 | 935 | | (e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency. |
|---|
| 928 | 936 | | |
|---|
| 929 | 937 | | (f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the 911 emergency telephone number system: |
|---|
| 930 | 938 | | |
|---|
| 931 | 939 | | (1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. |
|---|
| 932 | 940 | | |
|---|
| 933 | 941 | | (2) A basic system with telephone central office identification. |
|---|
| 934 | 942 | | |
|---|
| 935 | 943 | | (3) A system employing automatic call routing. |
|---|
| 936 | 944 | | |
|---|
| 937 | 945 | | (4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services. |
|---|
| 938 | 946 | | |
|---|
| 939 | 947 | | SEC. 39. Section 41137 of the Revenue and Taxation Code is amended to read:41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services. |
|---|
| 940 | 948 | | |
|---|
| 941 | 949 | | SEC. 39. Section 41137 of the Revenue and Taxation Code is amended to read: |
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| 942 | 950 | | |
|---|
| 943 | 951 | | ### SEC. 39. |
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| 944 | 952 | | |
|---|
| 945 | 953 | | 41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services. |
|---|
| 946 | 954 | | |
|---|
| 947 | 955 | | 41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services. |
|---|
| 948 | 956 | | |
|---|
| 949 | 957 | | 41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs that have been concurred in by the Office of Emergency Services. |
|---|
| 950 | 958 | | |
|---|
| 951 | 959 | | |
|---|
| 952 | 960 | | |
|---|
| 953 | 961 | | 41137. The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided local agencies by service suppliers in connection with the 911 emergency telephone number system: |
|---|
| 954 | 962 | | |
|---|
| 955 | 963 | | (a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. |
|---|
| 956 | 964 | | |
|---|
| 957 | 965 | | (b) A basic system with telephone central office identification. |
|---|
| 958 | 966 | | |
|---|
| 959 | 967 | | (c) A system employing automatic call routing. |
|---|
| 960 | 968 | | |
|---|
| 961 | 969 | | (d) Approved incremental costs that have been concurred in by the Office of Emergency Services. |
|---|
| 962 | 970 | | |
|---|
| 963 | 971 | | SEC. 40. Section 41140 of the Revenue and Taxation Code is amended to read:41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs. |
|---|
| 964 | 972 | | |
|---|
| 965 | 973 | | SEC. 40. Section 41140 of the Revenue and Taxation Code is amended to read: |
|---|
| 966 | 974 | | |
|---|
| 967 | 975 | | ### SEC. 40. |
|---|
| 968 | 976 | | |
|---|
| 969 | 977 | | 41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs. |
|---|
| 970 | 978 | | |
|---|
| 971 | 979 | | 41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs. |
|---|
| 972 | 980 | | |
|---|
| 973 | 981 | | 41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services:(a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.(b) A basic system with telephone central office identification.(c) A system employing automatic call routing.(d) Approved incremental costs. |
|---|
| 974 | 982 | | |
|---|
| 975 | 983 | | |
|---|
| 976 | 984 | | |
|---|
| 977 | 985 | | 41140. The Office of Emergency Services shall reimburse local agencies, from funds appropriated from the Emergency Telephone Number Account by the Legislature, for amounts not previously compensated for by another governmental agency, which have been paid by agencies for approved incremental costs or to service suppliers or communication equipment companies for the following communications services supplied in connection with the 911 emergency telephone number, provided local agency plans had been approved by the Office of Emergency Services: |
|---|
| 978 | 986 | | |
|---|
| 979 | 987 | | (a) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. |
|---|
| 980 | 988 | | |
|---|
| 981 | 989 | | (b) A basic system with telephone central office identification. |
|---|
| 982 | 990 | | |
|---|
| 983 | 991 | | (c) A system employing automatic call routing. |
|---|
| 984 | 992 | | |
|---|
| 985 | 993 | | (d) Approved incremental costs. |
|---|
| 986 | 994 | | |
|---|
| 987 | 995 | | SEC. 41. Section 41150 of the Revenue and Taxation Code is amended to read:41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs. |
|---|
| 988 | 996 | | |
|---|
| 989 | 997 | | SEC. 41. Section 41150 of the Revenue and Taxation Code is amended to read: |
|---|
| 990 | 998 | | |
|---|
| 991 | 999 | | ### SEC. 41. |
|---|
| 992 | 1000 | | |
|---|
| 993 | 1001 | | 41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs. |
|---|
| 994 | 1002 | | |
|---|
| 995 | 1003 | | 41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs. |
|---|
| 996 | 1004 | | |
|---|
| 997 | 1005 | | 41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs. |
|---|
| 998 | 1006 | | |
|---|
| 999 | 1007 | | |
|---|
| 1000 | 1008 | | |
|---|
| 1001 | 1009 | | 41150. The Legislature hereby declares and finds that to enable public agencies to implement 911 emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon access lines purchased by every person in the state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs. |
|---|
| 1002 | 1010 | | |
|---|
| 1003 | 1011 | | SEC. 42. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. |
|---|
| 1004 | 1012 | | |
|---|
| 1005 | 1013 | | SEC. 42. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. |
|---|
| 1006 | 1014 | | |
|---|
| 1007 | 1015 | | SEC. 42. The provisions of this act are severable. If any provision of this act or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application. |
|---|
| 1008 | 1016 | | |
|---|
| 1009 | 1017 | | ### SEC. 42. |
|---|
| 1010 | 1018 | | |
|---|
| 1011 | 1019 | | SEC. 43. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. |
|---|
| 1012 | 1020 | | |
|---|
| 1013 | 1021 | | SEC. 43. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. |
|---|
| 1014 | 1022 | | |
|---|
| 1015 | 1023 | | SEC. 43. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. |
|---|
| 1016 | 1024 | | |
|---|
| 1017 | 1025 | | ### SEC. 43. |
|---|
| 1018 | 1026 | | |
|---|
| 1019 | 1027 | | SEC. 44. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure funding for the 911 system is stable so that the system is robust and able to withstand emergency events, it is necessary that this act take effect immediately. |
|---|
| 1020 | 1028 | | |
|---|
| 1021 | 1029 | | SEC. 44. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are:In order to ensure funding for the 911 system is stable so that the system is robust and able to withstand emergency events, it is necessary that this act take effect immediately. |
|---|
| 1022 | 1030 | | |
|---|
| 1023 | 1031 | | SEC. 44. This act is an urgency statute necessary for the immediate preservation of the public peace, health, or safety within the meaning of Article IV of the California Constitution and shall go into immediate effect. The facts constituting the necessity are: |
|---|
| 1024 | 1032 | | |
|---|
| 1025 | 1033 | | ### SEC. 44. |
|---|
| 1026 | 1034 | | |
|---|
| 1027 | 1035 | | In order to ensure funding for the 911 system is stable so that the system is robust and able to withstand emergency events, it is necessary that this act take effect immediately. |
|---|