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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 1. Due and Payable Dates

Section 41050


41050. Surcharge due. (a) The surcharge imposed by subparagraph (A) of paragraph (1) of subdivision (a) of Section 41020 is imposed to each access line for which a service user has subscribed in any calendar month, whether or not the subscription covered all or part of any month.

(b) If a service user subscribes for service with one service supplier for a portion of a month and then subscribes for service with another service supplier for the remainder of the same month, the service user is liable for the surcharge to each of the access lines for which the service user has subscribed with the service supplier.

History—Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "charges for" after "at the time" and added "and VoIP service" after "intrastate telephone communication services". Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, lettered former paragraph as subdivision (a); added "subparagraph (A) of paragraph (1) of subdivision (a) of" after "imposed by", substituted " is imposed to each access line" for "attaches at the time charges" after "Section 41202", substituted "which a" for "the intrastate telephone communication services and VoIP service are billed by the service supplier to the" before "service user", and substituted "has subscribed in any calendar month, whether or not the subscription covered all or part of any month" for " and shall be paid by the service user when paying for such services" after "service user"; added subdivision (b).