Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2025
Local Prepaid Mobile Telephony Services Collection Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 21.1. Local Prepaid Mobile Telephony Services Collection Act (View entire chapter)
- 42100 Title; Legislative findings and declarations
- 42101 Definitions
- 42101.5 Collection of local charge by a seller; Local agency shall enter into a contract with the department; Notification by local agency of increase, reduction, or elimination of local charge; Election by prepaid MTS provider to remit local charge to local taxing jurisdiction
- 42101.6 Posting of specified rates on department’s internet website; Retailer reimbursement; Surcharge collections are debts; Liability for surcharge; Credit for certain charges paid to another jurisdiction; Worthless accounts
- 42101.7 Exemption from collection of surcharge for sellers with de minimis sales
- 42101.8 Retail transaction occurring in state; Location of retail transaction; Good faith and due diligence of seller
- 42101.9 Local charges if prepaid MTS sold in combination with other services or products for single price
- 42102 Suspension of authority to impose utility user tax on prepaid mobile telephony service at rate specified in ordinance; Applicable utility user tax rates
- 42102.5 Suspension of authority to impose charge for access to communication services or local "911" emergency telephone systems at rate specified in ordinance; Applicable charge rates
- 42103 Administration of local charges by department; Local Charges for Prepaid Mobile Telephony Services Fund; Transmittals of local charges to local jurisdictions; Adoption of rules and regulations; Audit duties; Third-party contracts for performance of specified department duties
- 42103.1 Remittance schedules and methods of payment
- 42103.2 Registration of seller with department
- 42104 Short-term loan for administration and collection expenses
- 42105 Responsibilities of local jurisdiction or local agency imposing local charge; Claim by consumer to rebut presumed location of retail transaction; Limitations on actions or claims
- 42106 Transmittal of offset portion of refund to city, county or city and county
- 42107 Payment of collection and administration costs by local jurisdiction or local agency
- 42109 Annual report by department of costs incurred in administering collection of local charges
- 42110 Unlawful retention of information contained in records of the department; Request by resolution for specified person to examine records of the department; Conditions for access to Department's records; Directly interested persons who may be given information relating to unpaid local charges
- 42111 Repeal of part
* * * *