PART 21.1. Local Prepaid Mobile Telephony Services Collection Act [42100. - 42111.]
Part 21.1 added by Stats. 2014, Ch. 885, Sec. 9.
§§ 42100–42111 · 19 sections
- § 42100 (a) This part shall be known and may be cited as the Local Prepaid Mobile Telephony Services Collection Act. (b) The Legislature finds and declares all of the…
- § 42101 For purposes of this part, all of the following definitions shall apply: (a) “Department” means the California Department of Tax and Fee Administration. (b)…
- § 42101.5 (a) (1) On and after January 1, 2016, a local charge imposed by a local agency on prepaid mobile telephony services shall be collected from the prepaid…
- § 42101.6 (a) (1) The department shall post, for each local jurisdiction, the rate or rates of the local charges, as calculated pursuant to Sections 42102 and 42102.5,…
- § 42101.7 (a) Commencing January 1, 2017, a seller, other than a direct seller, with de minimis sales of prepaid mobile telephony services of less than fifteen thousand…
- § 42101.8 (a) For purposes of this part, a retail transaction occurs in the state under any of the following circumstances: (1) The prepaid consumer makes the retail…
- § 42101.9 (a) Except as provided in subdivisions (b) and (c), if prepaid mobile telephony services are sold in combination with mobile data services or any other…
- § 42102 (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city, county, or…
- § 42102.5 (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city, county, or…
- § 42103 (a) (1) The department shall perform all functions incident to the collection of the local charges of a local jurisdiction or local agency and shall collect…
- § 42103.1 The department shall establish remittance schedules and methods for payment of the local charges that use existing methods established under the Sales and Use…
- § 42103.2 Every seller, except a seller that is not required to collect the local charges pursuant to Section 42101.7, shall register with the department. Nothing in…
- § 42104 (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the local charges, the Director of Finance may…
- § 42105 (a) The local jurisdiction or local agency that has adopted an ordinance to impose a local charge that applies to prepaid mobile telephony service shall be…
- § 42106 (a) For purposes of this section: (1) “Quarterly local charges” means the total amount of local charges transmitted by the department to a city, county, or…
- § 42107 A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.
- § 42109 The department shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of…
- § 42110 (a) Notwithstanding Section 55381, it is unlawful for any person, other than an officer or employee of a county, city and county, city, or district, who…
- § 42111 This part shall remain in effect only until January 1, 2031, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1,…