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2005 California Revenue and Taxation Code Sections 41001-41019 CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
REVENUE AND TAXATION CODESECTION 41001-41019
41001. This part is known and may be cited as the "Emergency Telephone Users Surcharge Act". 41002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. 41003. "Person" includes an individual, firm, partnership, joint venture, limited liability company, association, cooperative organization, fraternal organization, nonprofit organization, corporation, estate, trust, business or common law trust, receiver, assignee for the benefit of creditors, trustee or trustee in bankruptcy. "Person" does not include a nonprofit hospital, nonprofit educational organization, or a public agency. 41004. "Board" means the State Board of Equalization. 41005. "In this state" means within the exterior limits of the State of California and includes all territory within those limits owned by or ceded to the United States of America. 41006. "Public agency" means this state, and any city, county, city and county, municipal corporation, public district, or public authority located in whole or in part within this state which provides or has authority to provide firefighting, police, ambulance, medical, or other emergency services. 41007. (a) "Service supplier" shall mean any person supplying intrastate telephone communication services pursuant to California intrastate tariffs to any service user in this state. (b) On and after January 1, 1988, "service supplier" also includes any person supplying intrastate telephone communications services for whom the Public Utilities Commission, by rule or order, modifies or eliminates the requirement for that person to prepare and file California intrastate tariffs. 41008. As used in this part, "month" shall mean a calendar month. 41009. "Service user" means any person using intrastate telephone communication services in this state who is required to pay a surcharge under the provisions of this part. 41010. "Intrastate telephone communication services" means all local or toll telephone services where the point or points of origin and the point or points of destination of the service are all located in this state. 41011. "Charges for services" means all charges billed by a service supplier to a service user for intrastate telephone communications services and shall mean local telephone service and include monthly service flat-rate charges for usage, message unit charges and shall mean toll charges, and include intra-state-wide area telephone service charges. "Charges for services" shall not include any tax imposed by the United States or by any charter city, charges for service paid by inserting coins in a public coin-operated telephone, and shall not apply to amounts billed to nonsubscribers for coin shortages. Where a coin-operated telephone service is furnished for a guarantee or other periodic amount, such amount is subject to the surcharge imposed by this part. "Charges for services" shall not include charges for intrastate toll calls where bills for such calls originate out of California. "Charges for services" shall not include charges for any nonrecurring, installation, service connection or one-time charge for service or directory advertising, and shall not include private communication service charges, charges for other than communications service, or any charge made by a hotel or motel for service rendered in placing calls for its guests regardless of how such hotel or motel charge is denominated or characterized by an applicable tariff of the Public Utilities Commission of this state. "Charges for services" shall not include charges for basic exchange line service for lifeline services. 41012. "Public telephone" means any coin-operated telephone provided by the serving telephone company accessible to the public. 41013. "Surcharge" means a tax levied by this state. 41014. Notwithstanding any other provision of law to the contrary, persons subject to the jurisdiction of the Public Utilities Commission of the State of California need not obtain an authorization from the commission to comply with the provisions of this part, nor shall such persons obtain any such authorization on behalf of any hotel or motel, in order that such entities be permitted to collect and recoup the surcharge imposed hereby upon any charge for services measured by time units or other time measurement, from their guests, in addition to any applicable tariff rates. 41015. "Local telephone service" shall mean both of the following: (a) The access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radiotelephone stations constituting a part of the local telephone system. (b) Any facility or service provided in connection with a service described in subdivision (a). The term "local telephone service" does not include any service which is a "toll telephone service" or a "private communication service." 41016. "Toll telephone service" shall mean (a) A telephonic quality communication for which (1) there is a toll charge which varies in amount with the distance and elapsed transmission time of each individual communication and (2) the charge is paid within the United States, and (b) A service which entitles the subscriber, upon payment of a periodic charge (determined as a flat amount or upon the basis of total elapsed transmission time), to the privilege of an unlimited number of telephonic communications to or from all or a substantial portion of the persons having telephone or radiotelephone stations in a specified area which is outside the local telephone system area in which the station provided with this service is located. 41017. "Private communication service" shall mean (a) The communication service furnished to a subscriber which entitles the subscriber-- (1) To exclusive or priority use of any communication channel or groups of channels, or (2) To the use of an intercommunication system for the subscriber' s stations, regardless of whether such channel, groups of channels, or intercommunication system may be connected through switching with a service described in Sections 41015 and 41016, (b) Switching capacity, extension lines and stations, or other associated services which are provided in connection with, and are necessary or unique to the use of channels or systems described in subdivision (a), and (c) The channel mileage which connects a telephone station located outside a local telephone system area with a central office in such local telephone system, except that such term shall not include any communication service unless a separate charge is made for such service. 41018. "Communications equipment company" shall mean a manufacturer or vendor that sells or leases communications equipment. 41019. No surcharge shall be imposed on charges for any types of service or equipment furnished by a service supplier subject to state or federal public utility regulation during any period in which the same or similar services or equipment are also available for sale or lease from persons not subject to state or federal public utility regulation.
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