911 Surcharge and Local Charge Rates

Sellers of prepaid mobile telephony services (MTS) will be required to collect, report, and pay the Emergency Telephone Users (911) Surcharge and/or local charges when making retail sales of prepaid MTS to a prepaid MTS consumer.

Beginning January 1, 2020, sellers of MTS are required to collect the 911 Surcharge at a flat rate on each retail transaction involving a sale of prepaid MTS.

911 Surcharge Rate
January 1, 2020 through December 31, 2020 $0.30*

Note: The 911 Surcharge rate above is also the effective rate that telecommunication service suppliers (service suppliers) must collect, report, and pay, on each access line in which a service user subscribes for use in California each month or partial month. The 911 Surcharge applies unless the access line is otherwise tax exempt. The 911 Surcharge rate is also available for viewing by service suppliers on our see our Tax Rates – Special Taxes and Fees webpage.

If you are making retail sales of prepaid MTS from your business location, you should generally charge and collect the correct local charge rate for the city and/or county where your business is located. However, if you do not make the sale at your business location (for example, you make sales through your website), local charges may still apply if the known address of the customer is in California. Local charges will be collected as a percentage of the retail selling price of prepaid MTS.

Current Rates

Historical Tax Rates

Resources

Download

The following files are provided to download MTS rates for California Cities and Counties (all have 3 digits after the decimal).

Please Note: Some communities located within a county or a city may not be listed.

For questions about paying the local charges, please contact the local jurisdiction directly. See Contact Information for Cities and Counties with Local Prepaid Mobile Telephony Services Charges.

If you need help determining the proper 911 Surcharge rate or local charge rate to collect, report, and pay, or need more information about your collection requirements, Customer Service Center representatives are available to assist you at 1-800-400-7115 (CRS:711) Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.