Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Emergency Telephone Users Surcharge Annotations
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- Interstate Access Charge Not Subject to 911 Surcharge
- Los Angeles County Utility Users Tax Not Subject to 911 Surcharge
- Out-of-State User—Charges for Services
- Proration of Flat Rate Service Charges or Monthly Recurring Charges
- Public and Nonprofit School Exemption
- Service Supplier—Telemanagement or Shared User Services