CHAPTER 1. General Provisions and Definitions [41001. - 41019.5.]

Cal. Revenue and Taxation Code - RTC 1.

in effect

Cal. Revenue and Taxation Code - RTC § 41001. Section 41001.

This part is known and may be cited as the “Emergency Telephone Users Surcharge Act”.

Cal. Revenue and Taxation Code - RTC § 41002. Section 41002.

Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.

Cal. Revenue and Taxation Code - RTC § 41003. Section 41003.

“Person” includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy. “Person” does not include a nonprofit hospital, nonprofit educational organization, or a public agency.

Cal. Revenue and Taxation Code - RTC § 41004. Section 41004.

“Department” means the California Department of Tax and Fee Administration.

Cal. Revenue and Taxation Code - RTC § 41005. Section 41005.

“In this state” means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America.

Cal. Revenue and Taxation Code - RTC § 41006. Section 41006.

“Public agency” means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergency services.

Cal. Revenue and Taxation Code - RTC § 41007. Section 41007.

(a) “Service supplier” shall mean a person supplying an access line to a service user in this state. (b) This section shall become operative on January 1, 2020.

Cal. Revenue and Taxation Code - RTC § 41007.1. Section 41007.1.

“Access line” shall mean any of the following: (a) A wireline communications service line. (b) A wireless communications service line. (c) A VoIP service line, as defined by Section 41016.5 as added by the act adding this section.

Cal. Revenue and Taxation Code - RTC § 41007.2. Section 41007.2.

(a) “Wireline communications service” shall mean a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 911 emergency communications system. (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020): (1) A wireline communications service access line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide access to the 911 emergency communications system. (2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time. (c) This definition shall apply only to this part. (d) Commencing January 1, 2023, a “wireline communications service” shall include a local exchange service provided at a physical location in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code).

Cal. Revenue and Taxation Code - RTC § 41007.3. Section 41007.3.

(a) (1) (A) “Wireless communications service line” shall mean a telecommunications service provided to an end user with a place of primary use in this state that allows the end user to make an outbound communication to the 911 emergency communications system. (B) Commencing January 1, 2023, a “wireless communications service line” shall include a telecommunications service provided to an end user with a place of primary use in this state that allows the user to make an outbound communication to the 988 Suicide and Crisis Lifeline, as defined in the Miles Hall Lifeline and Suicide Prevention Act (Article 6.3 (commencing with Section 53123.1) of Chapter 1 of Part 1 of Division 2 of Title 5 of the Government Code). (2) A wireless communications service line shall not include prepaid mobile telephony service. (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), not more than one 911 surcharge and one 988 surcharge may be imposed per wireless communications service line number assigned to an end user of mobile telecommunications service. (c) The definition of “wireless communication services line” shall apply only to this part.

Cal. Revenue and Taxation Code - RTC § 41007.4. Section 41007.4.

“Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise.

Cal. Revenue and Taxation Code - RTC § 41007.5. Section 41007.5.

For purposes of this part, all of the following definitions shall apply: (a) “Prepaid consumer” means a person who purchases prepaid mobile telephony services in a retail transaction. (b) “Prepaid mobile telephony services” means the right to utilize a mobile device for mobile telecommunications services or information services, including the download of digital products delivered electronically, content, and ancillary services, or both telecommunications services and information services, that must be purchased in advance of usage in predetermined units or dollars. For these purposes, “telecommunications service” and “information service” have the same meanings as defined in Section 153 of Title 47 of the United States Code. (c) “Retail transaction” means the purchase of prepaid mobile telephony services, either alone or in combination with mobile data or other services, from a seller for any purpose other than resale in the regular course of business. (d) “Seller” means a person that sells prepaid mobile telephony service to a person in a retail transaction.

Cal. Revenue and Taxation Code - RTC § 41008. Section 41008.

As used in this part, “month” shall mean a calendar month.

Cal. Revenue and Taxation Code - RTC § 41009. Section 41009.

(a) “Service user” means any person that subscribes for the right to utilize an access line in this state who is required to pay a surcharge under the provisions of this part. (b) This section shall become operative on January 1, 2020.

Cal. Revenue and Taxation Code - RTC § 41010. Section 41010.

“Access line in this state” means a telephone line, as defined in Section 233 of the Public Utilities Code, associated with a billing address located in California.

Cal. Revenue and Taxation Code - RTC § 41012. Section 41012.

“Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.

Cal. Revenue and Taxation Code - RTC § 41013. Section 41013.

“Surcharge” means a tax or taxes levied by this state. Commencing January 1, 2023, “surcharge,” or “surcharges” as used in this part, refers to two separate charges, one related to 911 service and one related to 988 service.

Cal. Revenue and Taxation Code - RTC § 41016.5. Section 41016.5.

(a) “VoIP service” means any service that satisfies the requirements set forth in paragraph (1) and (2). (1) Does all of the following: (A) Enables real-time, two-way voice communication that originates from and terminates to the user’s location using Internet Protocol (IP) or any successor protocol. (B) Requires a broadband connection from the user’s location. (C) Permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. (2) Does at least one of the following: (A) Requires Internet Protocol-compatible customer premises equipment (CPE). (B) When necessary, is converted to or from transmission control protocol (TCP)/IP by the service user’s service supplier before or after being switched by the public switched telephone network. (C) Is a service that the Federal Communications Commission (FCC) has affirmatively required to provide 911 service. (b) For the purposes of the surcharge imposed by Chapter 2 (commencing with Section 41020), both of the following shall apply: (1) A VoIP service line does not include a direct inward dialing number, extension, or other similar feature that routes an inbound call and cannot provide direct access to the 911 emergency communications system. (2) The number of surcharges imposed shall not exceed the total number of concurrent outbound calls that can be placed to the emergency communications system at a single point of time. (c) This definition shall only apply to this part. (d) This section shall become operative on January 1, 2020.

Cal. Revenue and Taxation Code - RTC § 41019.5. Section 41019.5.

(a) It is the intent of the Legislature that telephone quality communication utilizing VoIP shall not be regulated by the enactment of Senate Bill 1040 of the 2007–08 Regular Session. The sole purpose of this act is to ensure that all forms of telephonic quality communications that connect to the “911” emergency system contribute to the State Emergency Telephone Number Account and that this act may not be used by a court or administrative body for any purpose other than to interpret and apply this part. (b) For purposes of this section only, “VoIP” means any service that: (1) Enables real-time or two-way voice communication that originates or terminates from the user’s location using IP or any successor protocol. (2) Uses a broadband connection from the user’s location, including any service that permits users, generally, to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026