Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

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 41022

41022. Surcharges to be added; surcharge statement. (a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.

(b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the "911/988 Surcharge" on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department.

History—Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, lettered sentence to subdivision (a), substituted "surcharges" for "surcharge" before "required" and added "each" before "be added"; added subdivision (b).