CHAPTER 1. General Provisions and Definitions
Chapter 1 added by Stats. 1976, Ch. 443.
§§ 41001–41019.5 · 19 sections
- § 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,…
- § 41004 “Department” means the California Department of Tax and Fee Administration.
- § 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…
- § 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…
- § 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.
- § 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,…
- § 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…
- § 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…
- § 41007.4 “Purchase” means any transfer of title or possession, exchange, or barter, conditional or otherwise.
- § 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…
- § 41008 As used in this part, “month” shall mean a calendar month.
- § 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…
- § 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…
- § 41012 “Public telephone” means any coin-operated telephone provided by the serving telephone company accessible to the public.
- § 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…
- § 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,…
- § 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…