Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Emergency Telephone Users Surcharge Annotations
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- Access Recovery Charge Not Subject to 911 Surcharge
- Access to Records
- Billing Agents
- California Public Utilities Commission Mandated Charges
- Constitutional Exemption—Job Corps Center
- Federal Universal Service Fund Charge
- Insurance Company Exemption
- Insurance Company—Exemption
- Insurance Company—Shared Service Provider
- Interstate Access Charge Not Subject to 911 Surcharge
- Los Angeles County Utility Users Tax Not Subject to 911 Surcharge
- Out-of-State User—Charges for Services
- Proration of Flat Rate Service Charges or Monthly Recurring Charges
- Public and Nonprofit School Exemption
- Service Supplier—Telemanagement or Shared User Services