Emergency Telephone Users Surcharge

The Board of Equalization administers the Emergency Telephone Users Surcharge Law. The surcharge is imposed on amounts paid by every person in the state for intrastate telephone communication service. The service supplier (or billing aggregator authorized by a service supplier) shall collect the surcharge from each service user and remit to the state the amount of the surcharge.

Special Notices

Information About

  • Program Information
  • Frequently Asked Questions

Registration

Rates

The Office of Emergency Services (OES) is required to determine the annual surcharge rate by October 1 each year. The rate remains in effect through December of each year. Each year the BOE will send a notice of rate change to service suppliers prior to January 1 of the following year.

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Websites

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

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