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 2. Adjustment of Surcharge Amounts

Section 41031

41031. Determination time. The Office of Emergency Services shall make its determination of the surcharge amounts each year no later than October 1 and shall notify the department of the new amounts which shall be effective with respect to access lines and the purchase of prepaid mobile telephony services on or after January 1 of the next succeeding calendar year.

History—Stats. 1980, Ch. 1035, operative January 1, 1981, substituted "The Department of General Services" for "The board", substituted "notify the board of" for "fix", added a comma following "new rate" and substituted present wording following "shall be" for "effective as provided in Section 41033.". Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "October" for "September", substituted "January" for November" and substituted "the next succeeding calendar year" for "each year." Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "and VoIP service" after "intrastate telephone communication services". Stats. 2010, Ch. 404 (AB 2408), in effect January 1, 2011, substituted "California Technology Agency" for "Department of General Services" before "shall make its determination" and substituted "the" for "such" before "surcharge rate each year". Stats. 2013, Ch. 28 (SB 71), in effect June 27, 2013, substituted "Office of Emergency Services" for "California Technology Agency". Stats. 2019, Ch. 54 (SB 96), substituted "amount" for "rate" and "department" for "board" throughout section, and substituted "access lines" for "charges made for…VoIP service." Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added "surcharge" after "of the new", deleted " fixed by the department to be" before "effective", and added " and the purchase of prepaid mobile telephony services" after "access lines". Stats. 2022, Ch. 747 (AB 988), effective September 29, 2022, substituted " amounts" for "amount" throughout; deleted "surcharge" after" of the new".