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.
Forms and Publications
- Publication 39 A, Emergency Telephone Users (911) Surcharge
- Emergency Telephone Users Surcharge Return
- Registration
Special Notices
- Emergency Telephone Surcharge Rate
- Senate Bill 1040 Amends the Emergency Telephone Users (911) Surcharge Act (New definition for "toll telephone service" and 911 Surcharge is extended to Voice over Internet Protocol (VoIP) services)
- Recent IRS Ruling Does Not Affect California’s Emergency Telephone Surcharge