Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Emergency Telephone Users Surcharge Law


Section 41015

41015. "Local telephone service." "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."

History.—Stats. 1987, Ch. 38, effective January 1, 1988, in first sentence, added "both of the following:" after "shall mean", replaced "such" with "the" in paragraph (a) and ", and" for a period after "local telephone system," in paragraph (b) replaced "paragraph (1)" with "subdivision (a)" and in the last sentence, replaced closing quotation mark following "private communication service" after period.