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Business Taxes Law Guide—Revision 2025
Local Prepaid Mobile Telephony Services Collection Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 21.1. Local Prepaid Mobile Telephony Services Collection Act
Index
A C D E F I L M N O P R S T U
A
Administration of local charges
adoption of rules and regulations … 42103
audit duties … 42103
collection and administration of local charges by department … 42103
payment of collection and administration costs by local jurisdiction or local agency … 42107
transmittals of local charges to local jurisdictions … 42103
third-party contracts for performance of specified department duties … 42103
Annual report to Legislature … 42109
C
Claim by consumer to rebut presumed location of retail transaction … 42105
Collection of local charges
collection of local charge by seller … 42101.5
election by prepaid MTS provider to remit local charge to local taxing jurisdiction … 42101.5
notification by local agency of increase, reduction, or elimination of local charge … 42101.5
Conditions for access to department's records … 42110
D
Definitions … 42101
"Department" defined … 42101
"Direct seller" defined … 42101
E
Election by prepaid MTS provider to remit local charge to local taxing jurisdiction … 42101.5
Exemption from collection of surcharge for sellers with de minimis sales … 42101.7
F
Fund
local Charges for Prepaid Mobile Telephony Services Fund … 42103
I
Imposition of surcharge
posting of specified rates … 42101.6
if prepaid mobile telephony services sold in combination with other services or products for single price … 42101.9
L
Legislative findings and declarations … 42100
Limitations on actions or claims relating to local tax ordinance or local charge … 42105
Location of retail transaction … 42101.8
"Local charge" defined … 42101
"Local jurisdiction" or "local agency" defined … 42101
M
"Mobile data service" defined … 42101
"Mobile telephony service" or "MTS" defined … 42101
N
Notification by local agency of increase, reduction, or elimination of local charge … 42101.5
O
"Ordinance" defined … 42101
P
Payment of collection and administration costs by local jurisdiction or local agency … 42107
"Person" defined … 42101
Posting of specified rates on department’s internet web site … 42101.6
"Prepaid consumer" defined … 42101
"Prepaid mobile telephony services" defined … 42101
"Prepaid MTS provider" defined … 42101
R
Records
conditions for access to department's records … 42110
request by resolution for specified persons to examine records … 42110
Refund
transmittal of offset portion of refund to city, county, or city and county … 42106
Registration of seller with department … 42103.2
Remittance schedules and methods of payment … 42103.1
Repeal of part … 42111
Responsibilities of local jurisdiction or local agency imposing a local charge … 42105
Retailer reimbursement … 42101.6
"Retail transaction" defined … 42101
Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller … 42101.8
S
"Seller" defined … 42101
Sellers
exemption from collection of surcharge for sellers with de minimis sales … 42101.7
Short-term loan for administration and collection expenses
Suspension of authority to impose charge for access to communication services or local "911" emergency telephone systems at rate specified in ordinance … 42102.5
Suspension of authority to impose utility user tax on prepaid mobile telephony service at rate specified in ordinance … 42102
T
Transmittals of local charges to local jurisdictions … 42103
Transmittal of offset portion of refund to city, county, or city and county … 42106
U
Unlawful retention of information contained in records of the department … 42110
Utility user tax rates
applicable utility user tax rates … 42102