State Codes and Statutes

Statutes > California > Rtc > 41001-41019.5

REVENUE AND TAXATION CODE
SECTION 41001-41019.5



41001.  This part is known and may be cited as the "Emergency
Telephone Users Surcharge Act".



41002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



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.



41004.  "Board" means the State Board of Equalization.



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.



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.



41007.  (a) "Service supplier" shall mean both of the following:
   (1) A person supplying intrastate telephone communication services
to a service user in this state pursuant to California intrastate
tariffs and providing access to the "911" emergency system by
utilizing the digits 9-1-1.
   (2) A person supplying Voice over Internet Protocol (VoIP) service
to a service user in this state and providing access to the "911"
emergency system by utilizing the digits 9-1-1.
   (b) On and after January 1, 1988, "service supplier" also includes
a person supplying intrastate telephone communication services for
whom the Public Utilities Commission, by rule or order, modifies or
eliminates the requirement for that person to prepare and file
California intrastate tariffs.



41008.  As used in this part, "month" shall mean a calendar month.



41009.  "Service user" means any person using intrastate telephone
communication services or VoIP service in this state who is required
to pay a surcharge under the provisions of this part.



41010.  "Intrastate telephone communication services" means all
local or toll telephone services where the point or points of origin
and the point or points of destination of the service are all located
in this state.


41011.  (a) "Charges for services" means all charges billed by a
service supplier to a service user for intrastate telephone
communication services and shall mean local telephone service and
include monthly service flat-rate charges for usage, message unit
charges and shall mean toll charges, and include intrastate wide area
telephone service charges and also means all charges billed by a
service supplier to a service user for VoIP service.
   (b) (1) "Charges for services" shall not include any tax imposed
by the United States or by any charter city, charges for service paid
by inserting coins in a public coin-operated telephone, and shall
not apply to amounts billed to nonsubscribers for coin shortages.
Where a coin-operated telephone service is furnished for a guarantee
or other periodic amount, such amount is subject to the surcharge
imposed by this part.
   (2) "Charges for services" shall not include charges for
intrastate toll calls where bills for such calls originate out of
California.
   (3) "Charges for services" shall not include charges for any
nonrecurring, installation, service connection or one-time charge for
service or directory advertising, and shall not include private
communication service charges, charges for other than communication
service, or any charge made by a hotel or motel for service rendered
in placing calls for its guests regardless of how such hotel or motel
charge is denominated or characterized by an applicable tariff of
the Public Utilities Commission of this state.
   (4) "Charges for services" shall not include charges for basic
exchange line service for lifeline services.



41012.  "Public telephone" means any coin-operated telephone
provided by the serving telephone company accessible to the public.



41013.  "Surcharge" means a tax levied by this state.



41014.  Notwithstanding any other provision of law to the contrary,
persons subject to the jurisdiction of the Public Utilities
Commission of the State of California need not obtain an
authorization from the commission to comply with the provisions of
this part, nor shall such persons obtain any such authorization on
behalf of any hotel or motel, in order that such entities be
permitted to collect and recoup the surcharge imposed hereby upon any
charge for services measured by time units or other time
measurement, from their guests, in addition to any applicable tariff
rates.



41015.  "Local telephone service" shall mean both of the following:
   (a) The access to a local telephone system, and the privilege of
telephonic quality communication with substantially all persons
having telephone or radiotelephone stations constituting a part of
the local telephone system.
   (b) Any facility or service provided in connection with a service
described in subdivision (a).
   The term "local telephone service" does not include any service
which is a "toll telephone service" or a "private communication
service."


41016.  "Toll telephone service" means either of the following:
   (a) A telephonic quality communication that meets both of the
following requirements:
   (1) There is a toll charge for the service that varies in amount
with either the distance or elapsed transmission time, or the
distance and elapsed transmission time, of each individual
communication.
   (2) The charge is paid within the United States.
   (b) A service which entitles the subscriber, upon payment of a
periodic charge (determined as a flat amount or upon the basis of
total elapsed transmission time), to the privilege of a predetermined
amount of units or dollars of telephonic communications or an
unlimited number of telephonic communications to or from all or a
substantial portion of the persons having telephone or radiotelephone
stations in a specified area which is outside the local telephone
system area in which the station provided with this service is
located.


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 or E911 service.
   (b) This definition shall only apply to this part.



41017.  "Private communication service" shall mean
   (a) The communication service furnished to a subscriber which
entitles the subscriber--
   (1) To exclusive or priority use of any communication channel or
groups of channels, or
   (2) To the use of an intercommunication system for the subscriber'
s stations, regardless of whether such channel, groups of channels,
or intercommunication system may be connected through switching with
a service described in Sections 41015 and 41016,
   (b) Switching capacity, extension lines and stations, or other
associated services which are provided in connection with, and are
necessary or unique to the use of channels or systems described in
subdivision (a), and
   (c) The channel mileage which connects a telephone station located
outside a local telephone system area with a central office in such
local telephone system, except that such term shall not include any
communication service unless a separate charge is made for such
service.



41018.  "Communications equipment company" shall mean a manufacturer
or vendor that sells or leases communications equipment.



41019.  No surcharge shall be imposed on charges for any types of
service or equipment furnished by a service supplier subject to state
or federal public utility regulation during any period in which the
same or similar services or equipment are also available for sale or
lease from persons not subject to state or federal public utility
regulation.



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.


State Codes and Statutes

Statutes > California > Rtc > 41001-41019.5

REVENUE AND TAXATION CODE
SECTION 41001-41019.5



41001.  This part is known and may be cited as the "Emergency
Telephone Users Surcharge Act".



41002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



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.



41004.  "Board" means the State Board of Equalization.



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.



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.



41007.  (a) "Service supplier" shall mean both of the following:
   (1) A person supplying intrastate telephone communication services
to a service user in this state pursuant to California intrastate
tariffs and providing access to the "911" emergency system by
utilizing the digits 9-1-1.
   (2) A person supplying Voice over Internet Protocol (VoIP) service
to a service user in this state and providing access to the "911"
emergency system by utilizing the digits 9-1-1.
   (b) On and after January 1, 1988, "service supplier" also includes
a person supplying intrastate telephone communication services for
whom the Public Utilities Commission, by rule or order, modifies or
eliminates the requirement for that person to prepare and file
California intrastate tariffs.



41008.  As used in this part, "month" shall mean a calendar month.



41009.  "Service user" means any person using intrastate telephone
communication services or VoIP service in this state who is required
to pay a surcharge under the provisions of this part.



41010.  "Intrastate telephone communication services" means all
local or toll telephone services where the point or points of origin
and the point or points of destination of the service are all located
in this state.


41011.  (a) "Charges for services" means all charges billed by a
service supplier to a service user for intrastate telephone
communication services and shall mean local telephone service and
include monthly service flat-rate charges for usage, message unit
charges and shall mean toll charges, and include intrastate wide area
telephone service charges and also means all charges billed by a
service supplier to a service user for VoIP service.
   (b) (1) "Charges for services" shall not include any tax imposed
by the United States or by any charter city, charges for service paid
by inserting coins in a public coin-operated telephone, and shall
not apply to amounts billed to nonsubscribers for coin shortages.
Where a coin-operated telephone service is furnished for a guarantee
or other periodic amount, such amount is subject to the surcharge
imposed by this part.
   (2) "Charges for services" shall not include charges for
intrastate toll calls where bills for such calls originate out of
California.
   (3) "Charges for services" shall not include charges for any
nonrecurring, installation, service connection or one-time charge for
service or directory advertising, and shall not include private
communication service charges, charges for other than communication
service, or any charge made by a hotel or motel for service rendered
in placing calls for its guests regardless of how such hotel or motel
charge is denominated or characterized by an applicable tariff of
the Public Utilities Commission of this state.
   (4) "Charges for services" shall not include charges for basic
exchange line service for lifeline services.



41012.  "Public telephone" means any coin-operated telephone
provided by the serving telephone company accessible to the public.



41013.  "Surcharge" means a tax levied by this state.



41014.  Notwithstanding any other provision of law to the contrary,
persons subject to the jurisdiction of the Public Utilities
Commission of the State of California need not obtain an
authorization from the commission to comply with the provisions of
this part, nor shall such persons obtain any such authorization on
behalf of any hotel or motel, in order that such entities be
permitted to collect and recoup the surcharge imposed hereby upon any
charge for services measured by time units or other time
measurement, from their guests, in addition to any applicable tariff
rates.



41015.  "Local telephone service" shall mean both of the following:
   (a) The access to a local telephone system, and the privilege of
telephonic quality communication with substantially all persons
having telephone or radiotelephone stations constituting a part of
the local telephone system.
   (b) Any facility or service provided in connection with a service
described in subdivision (a).
   The term "local telephone service" does not include any service
which is a "toll telephone service" or a "private communication
service."


41016.  "Toll telephone service" means either of the following:
   (a) A telephonic quality communication that meets both of the
following requirements:
   (1) There is a toll charge for the service that varies in amount
with either the distance or elapsed transmission time, or the
distance and elapsed transmission time, of each individual
communication.
   (2) The charge is paid within the United States.
   (b) A service which entitles the subscriber, upon payment of a
periodic charge (determined as a flat amount or upon the basis of
total elapsed transmission time), to the privilege of a predetermined
amount of units or dollars of telephonic communications or an
unlimited number of telephonic communications to or from all or a
substantial portion of the persons having telephone or radiotelephone
stations in a specified area which is outside the local telephone
system area in which the station provided with this service is
located.


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 or E911 service.
   (b) This definition shall only apply to this part.



41017.  "Private communication service" shall mean
   (a) The communication service furnished to a subscriber which
entitles the subscriber--
   (1) To exclusive or priority use of any communication channel or
groups of channels, or
   (2) To the use of an intercommunication system for the subscriber'
s stations, regardless of whether such channel, groups of channels,
or intercommunication system may be connected through switching with
a service described in Sections 41015 and 41016,
   (b) Switching capacity, extension lines and stations, or other
associated services which are provided in connection with, and are
necessary or unique to the use of channels or systems described in
subdivision (a), and
   (c) The channel mileage which connects a telephone station located
outside a local telephone system area with a central office in such
local telephone system, except that such term shall not include any
communication service unless a separate charge is made for such
service.



41018.  "Communications equipment company" shall mean a manufacturer
or vendor that sells or leases communications equipment.



41019.  No surcharge shall be imposed on charges for any types of
service or equipment furnished by a service supplier subject to state
or federal public utility regulation during any period in which the
same or similar services or equipment are also available for sale or
lease from persons not subject to state or federal public utility
regulation.



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.



State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 41001-41019.5

REVENUE AND TAXATION CODE
SECTION 41001-41019.5



41001.  This part is known and may be cited as the "Emergency
Telephone Users Surcharge Act".



41002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



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.



41004.  "Board" means the State Board of Equalization.



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.



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.



41007.  (a) "Service supplier" shall mean both of the following:
   (1) A person supplying intrastate telephone communication services
to a service user in this state pursuant to California intrastate
tariffs and providing access to the "911" emergency system by
utilizing the digits 9-1-1.
   (2) A person supplying Voice over Internet Protocol (VoIP) service
to a service user in this state and providing access to the "911"
emergency system by utilizing the digits 9-1-1.
   (b) On and after January 1, 1988, "service supplier" also includes
a person supplying intrastate telephone communication services for
whom the Public Utilities Commission, by rule or order, modifies or
eliminates the requirement for that person to prepare and file
California intrastate tariffs.



41008.  As used in this part, "month" shall mean a calendar month.



41009.  "Service user" means any person using intrastate telephone
communication services or VoIP service in this state who is required
to pay a surcharge under the provisions of this part.



41010.  "Intrastate telephone communication services" means all
local or toll telephone services where the point or points of origin
and the point or points of destination of the service are all located
in this state.


41011.  (a) "Charges for services" means all charges billed by a
service supplier to a service user for intrastate telephone
communication services and shall mean local telephone service and
include monthly service flat-rate charges for usage, message unit
charges and shall mean toll charges, and include intrastate wide area
telephone service charges and also means all charges billed by a
service supplier to a service user for VoIP service.
   (b) (1) "Charges for services" shall not include any tax imposed
by the United States or by any charter city, charges for service paid
by inserting coins in a public coin-operated telephone, and shall
not apply to amounts billed to nonsubscribers for coin shortages.
Where a coin-operated telephone service is furnished for a guarantee
or other periodic amount, such amount is subject to the surcharge
imposed by this part.
   (2) "Charges for services" shall not include charges for
intrastate toll calls where bills for such calls originate out of
California.
   (3) "Charges for services" shall not include charges for any
nonrecurring, installation, service connection or one-time charge for
service or directory advertising, and shall not include private
communication service charges, charges for other than communication
service, or any charge made by a hotel or motel for service rendered
in placing calls for its guests regardless of how such hotel or motel
charge is denominated or characterized by an applicable tariff of
the Public Utilities Commission of this state.
   (4) "Charges for services" shall not include charges for basic
exchange line service for lifeline services.



41012.  "Public telephone" means any coin-operated telephone
provided by the serving telephone company accessible to the public.



41013.  "Surcharge" means a tax levied by this state.



41014.  Notwithstanding any other provision of law to the contrary,
persons subject to the jurisdiction of the Public Utilities
Commission of the State of California need not obtain an
authorization from the commission to comply with the provisions of
this part, nor shall such persons obtain any such authorization on
behalf of any hotel or motel, in order that such entities be
permitted to collect and recoup the surcharge imposed hereby upon any
charge for services measured by time units or other time
measurement, from their guests, in addition to any applicable tariff
rates.



41015.  "Local telephone service" shall mean both of the following:
   (a) The access to a local telephone system, and the privilege of
telephonic quality communication with substantially all persons
having telephone or radiotelephone stations constituting a part of
the local telephone system.
   (b) Any facility or service provided in connection with a service
described in subdivision (a).
   The term "local telephone service" does not include any service
which is a "toll telephone service" or a "private communication
service."


41016.  "Toll telephone service" means either of the following:
   (a) A telephonic quality communication that meets both of the
following requirements:
   (1) There is a toll charge for the service that varies in amount
with either the distance or elapsed transmission time, or the
distance and elapsed transmission time, of each individual
communication.
   (2) The charge is paid within the United States.
   (b) A service which entitles the subscriber, upon payment of a
periodic charge (determined as a flat amount or upon the basis of
total elapsed transmission time), to the privilege of a predetermined
amount of units or dollars of telephonic communications or an
unlimited number of telephonic communications to or from all or a
substantial portion of the persons having telephone or radiotelephone
stations in a specified area which is outside the local telephone
system area in which the station provided with this service is
located.


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 or E911 service.
   (b) This definition shall only apply to this part.



41017.  "Private communication service" shall mean
   (a) The communication service furnished to a subscriber which
entitles the subscriber--
   (1) To exclusive or priority use of any communication channel or
groups of channels, or
   (2) To the use of an intercommunication system for the subscriber'
s stations, regardless of whether such channel, groups of channels,
or intercommunication system may be connected through switching with
a service described in Sections 41015 and 41016,
   (b) Switching capacity, extension lines and stations, or other
associated services which are provided in connection with, and are
necessary or unique to the use of channels or systems described in
subdivision (a), and
   (c) The channel mileage which connects a telephone station located
outside a local telephone system area with a central office in such
local telephone system, except that such term shall not include any
communication service unless a separate charge is made for such
service.



41018.  "Communications equipment company" shall mean a manufacturer
or vendor that sells or leases communications equipment.



41019.  No surcharge shall be imposed on charges for any types of
service or equipment furnished by a service supplier subject to state
or federal public utility regulation during any period in which the
same or similar services or equipment are also available for sale or
lease from persons not subject to state or federal public utility
regulation.



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.