Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Emergency Telephone Users Surcharge Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS.

Section 41007

41007. "Service supplier." (a) "Service supplier" shall mean both of the following:

(1) deletionA person supplying intrastate telephone communication services to deletiona 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) deletionA person supplying Voice over Internet Protocol (VoIP) service to deletiona 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 deletiona person supplying intrastate telephone deletioncommunication 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.

History.—Stats. 1986, Ch. 1477, effective September 30, 1986, inserted "pursuant to California Intrastate tariffs" after "communication services". Stats. 1987, Ch. 556, effective January 1, 1988, inserted "(a)" before first paragraph and added paragraph (b). Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, revised subdivision (a) which read, ""Service supplier" shall mean any person supplying intrastate telephone communication services pursuant to California intrastate tariffs to any service user in the state." Stats. 2010, Ch. 328 (SB 1330), in effect January 1, 2011, substituted "A" or "a" for "Any" or "any" throughout section and substituted "communication" for "communications" after "supplying intrastate telephone" in subdivision (b).