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Business Taxes Law Guide—Revision 2024
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
Text of Section Operative Through December 31, 2019
41007. "Service supplier." (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(c) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.
History—Stats. 1986, Ch. 1477, effective September 30, 1986, inserted "pursuant to California Intrastate tariffs" after "communication services". Stats. 1987, Ch. 556, effective January 1, 1988, inserted "(a)" before first paragraph and added paragraph (b). Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, revised subdivision (a) which read, ""Service supplier" shall mean any person supplying intrastate telephone communication services pursuant to California intrastate tariffs to any service user in the state." Stats. 2010, Ch. 328 (SB 1330), in effect January 1, 2011, substituted "A" or "a" for "Any" or "any" throughout section and substituted "communication" for "communications" after "supplying intrastate telephone" in subdivision (b). Stats. 2019, Ch. 54 (SB 96), repealed by its own provisions effective July 1, 2019, and inoperative January 1, 2020.
Text of Section Operative Through January 1, 2020
41007. "Service supplier." (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.
History—Stats. 2019, Ch. 54 (SB 96), repealed and added by its own provisions effective July 1, 2019, but operative January 1, 2020.