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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 2. The Surcharges.
Article 1. Imposition of the Surcharges
Section 41021
41021. Collection by service supplier. (a) A service supplier shall collect the surcharges from each service user at the time it collects its billings from the service user. The duty to collect the surcharges from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of the surcharge imposed by this part. If the stations or lines of more than one service supplier are utilized in furnishing the telephone communication services to the service user, the service supplier that bills the customer shall collect the surcharges from the customer.
(b) Only one payment per month under this part shall be required with respect to the surcharges on an access line.
History—Stats. 2008, Ch. 179 (SB 1498), in effect January 1, 2009, added subdivision letters (a) and (b); substituted "A" for "Every" before "service supplier shall", deleted "," and added "that"after "service user, provided", and substituted "communication" for communications" after "telephone" in new subdivision (a); and substituted "a" for "any" after "surcharge on" and substituted "that" for "such" after "furnishing" in new subdivision (b). Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted ". The" for ", provided that the" after "service user" in the first sentence of subdivision (a); added "per month" after "one payment" and substituted "an access line" for "any service, notwithstanding that the lines or stations of one or more service suppliers are used in furnishing that service" in subdivision (b). Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted "surcharges" for "surcharge" throughout. Stats. 2023, Ch. 511 (SB 889), in effect January 1, 2024, substituted "surcharges" for "surcharge" after "collect the" in the third sentence of subdivision (a).