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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 41025
41025. Billing of surcharge. (a) If a bill is rendered to persons using intrastate telephone services or VoIP service, the amount on which the surcharge with respect to such services shall be based shall be the sum of all charges for such services included in the bill; except that if the person who renders the bill groups individual items for purposes of rendering the bill and computing the surcharge then the amount on which the surcharge with respect to each such group shall be based shall be the sum of all items within that group, and the surcharge on the remaining items not included in any such group shall be based on the charge for each item separately.
(b) This section shall become inoperative on January 1, 2020, and shall be repealed as of that date.
History—Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "or VoIP service," after "intrastate telephone services", added "," after "computing the surcharge", deleted commas after "shall be based" and "any such group", respectively. Stats. 2019, Ch. 54 (SB 96), repealed by its own provisions effective July 1, 2019, and inoperative January 1, 2020.