Laws, Regulations and Annotations


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 7. Administration.

Article 4. Purpose

Section 41150

41150. Purpose. The Legislature hereby declares and finds that to enable public agencies to implement "911" emergency phone systems required by the provisions of Chapter 1005 of the 1972 Regular Session (Article 6 (commencing with Section 53100) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code) it is necessary that a surcharge be imposed upon each access line in the state and upon the purchase of prepaid mobile telephony services in this state for access to the 911 emergency communication system. This act will provide funding for basic 911, as defined in Section 41136, and the technology and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers. In addition, this part will provide funding for incremental costs.

History—Stats. 2019, Ch. 54 (SB 96), substituted "access line purchased" for "amounts paid," deleted "intrastate telephone" and added "access to the 911 emergency," deleted "services in this state," and added "system" after "communication" in the first sentence, substituted the second and third sentences, which previously read, "This bill will provide funding for basic 911, basic 911 (including telephone central office identification) 911 with selective routing or a combination of the above. These services will include incoming 911 lines/trunks, 911 answering positions including common control equipment, transfer lines and transfer positions.," with "This act will…to potential 911 callers." Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, added "each" after "imposed upon", substituted "line" for "lines purchased by every person" before "in the state" and added "and upon the purchase of prepaid mobile telephony services in this state" before "for access" in the first sentence.