Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

Local Prepaid Mobile Telephony Services Collection Act

Index


A    C    D    E    F    L    N    O    P    R    S    T    U   


A

Administration of local charges

adoption of rules and regulations . . . 42103

audit duties . . . 42103

collection and administration of local charges by board . . . 42103

payment of collection and administration costs by local jurisdiction or local agency . . . 42107

transmittals of local charges to local jurisdictions . . . 42103

third-party contracts for performance of specified board duties . . . 42103

Annual report to Legislature . . . 42109

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C

Claim by consumer to rebut presumed location of retail transaction . . . 42105

Collection of local charges

collection of local charge by seller . . . 42101.5

election by prepaid MTS provider to remit local charge to local taxing jurisdiction . . . 42101.5

notification by local agency of increase, reduction, or elimination of local charge . . . 42101.5

Conditions for access to board’s records . . . 42110

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D

Definitions . . . 42101

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E

Election by prepaid MTS provider to remit local charge to local taxing jurisdiction . . . 42101.5

Exemption from collection of surcharge for sellers with de minimis sales . . . 42101.7

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F

Fund

local Charges for Prepaid Mobile Telephony Services Fund . . . 42103

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L

Legislative findings and declarations . . . 42100

Limitations on actions or claims relating to local tax ordinance or local charge . . . 42105

"Local charge" defined . . . 42101

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N

Notification by local agency of increase, reduction, or elimination of local charge . . . 42101.5

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O

"Ordinance" defined . . . 42101

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P

Payment of collection and administration costs by local jurisdiction or local agency . . . 42107

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R

Records

conditions for access to board’s records . . . 42110

request by resolution for specified persons to examine records . . . 42110

Refund

transmittal of offset portion of refund to city, county, or city and county . . . 42106

Repeal of part . . . 42111

Responsibilities of local jurisdiction or local agency imposing a local charge . . . 42105

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S

Sellers

exemption from collection of surcharge for sellers with de minimis sales . . . 42101.7

Short-term loan for administration and collection expenses

Suspension of authority to impose charge for access to communication services or local "911" emergency telephone systems at rate specified in ordinance . . . 42102.5

Suspension of authority to impose utility user tax on prepaid mobile telephony service at rate specified in ordinance . . . 42102

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T

Transmittals of local charges to local jurisdictions . . . 42103

Transmittal of offset portion of refund to city, county, or city and county . . . 42106

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U

Unlawful retention of information contained in records of the board . . . 42110

Utility user tax rates

applicable utility user tax rates . . . 42102