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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Emergency Telephone Users Surcharge Act > Chapter 1 > Section 41007.2

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 1. General Provisions and Definitions.

Section 41007.2

41007.2. "Wireline communications service." (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.

(d) Commencing January 1, 2023, a "wireline communications service" shall include a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code).

History—Added by Stats. 2019, Ch. 54 (SB 96), effective July 1, 2019. Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "or 988 Suicide and Crisis Lifeline" for "system" after "emergency communications" in subdivision (a); added subdivision (d). Stats. 2023, Ch. 511 (SB 889), in effect January 1, 2024, substituted "communications system." for "communications or 988 Suicide and Crisis Lifeline." in subdivision (a); substituted "wireline" for "wireless" before "communications" in subdivision (d).