Emergency Telephone Users Surcharge
The California Department of Tax and Fee Administration administers the Emergency Telephone Users Surcharge program in cooperation with the Governor’s Office of Emergency Services (Cal OES).
The emergency telephone users surcharge (ETUS) is imposed on amounts paid by every person in the state for intrastate telephone communication service including Voice over Internet Protocol (VoIP) and wireless services. The service supplier (or billing aggregator authorized by a service supplier) shall collect the ETUS from each service user and remit to the state the amount of the surcharge.
The term service suppliers will be used throughout the program information and includes:
- telecommunication service providers/carriers,
- telephone corporations, and
- VoIP providers.
- Changes to the Emergency Telephone Users (911) Surcharge Effective January 1, 2020
- Important Notice Regarding Emergency Telephone Users Surcharge Return
- Prepaid MTS Surcharge Law Declared Unenforceable: Effective January 1, 2019, Service Suppliers Must Collect the Emergency Telephone Users (911) Surcharge on Charges for Prepaid Intrastate Telephone Services
- 2019 Emergency Telephone Users (911) Surcharge Rate Effective January 1, 2019 to December 31, 2019
- Are you required to register?
Visit our Registration Information page for the definition of a service supplier. For more information on the surcharge program, visit our Frequently Asked Questions page.
The California Office of Emergency Services (Cal OES) is required to determine the annual emergency telephone users surcharge rate by October 1 each year. The rate remains in effect the following January through December. The CDTFA will send a notice of rate change to service suppliers prior to January 1 of the following year.
- Notice of 2019 Emergency Telephone Users Surcharge Rate Meeting
- 2019 Emergency Telephone Users Surcharge Rate Meeting Minutes
- Online filing
- Emergency Telephone Users Surcharge Return, CDTFA-501-TE
- Emergency Telephone Users Surcharge – Exempt Interstate Revenue Election Form, CDTFA-501-TEA
- Emergency Telephone Users Surcharge – Billing Aggregator Schedule, CDTFA- 507-TE
- Emergency Telephone Users Surcharge – Refusal to Pay Schedule, CDTFA-507-TEA
- Emergency Telephone Users Surcharge Law
- Prepaid Mobile Telephony Services Surcharge Collection Act
- Local Prepaid Mobile Telephony Services Collection Act
If you have questions regarding this program or need to register with the CDTFA, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088