California Revenue and Taxation Code 41022 – (a) The surcharges required to be collected by the service …
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(a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user.
(b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department.
Terms Used In California Revenue and Taxation Code 41022
- Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
- surcharges: as used in this part , refers to two separate charges, one related to 911 service and one related to 988 service. See California Revenue and Taxation Code 41013
(Amended by Stats. 2022, Ch. 747, Sec. 12. (AB 988) Effective September 29, 2022.)