{"id":1645,"date":"2022-03-29T07:54:08","date_gmt":"2022-03-29T07:54:08","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/statutes-california-laws\/?page_id=1645"},"modified":"2022-06-18T15:37:54","modified_gmt":"2022-06-18T15:37:54","slug":"rtc-41020-surcharge-on-prepaid-mobile-services","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/rtc-41020-surcharge-on-prepaid-mobile-services\/","title":{"rendered":"RTC 41020 Surcharge on prepaid mobile services"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l4k144e0-f9e5054290eb5c50a71be28cc1773d2f\">\n#top .av-special-heading.av-l4k144e0-f9e5054290eb5c50a71be28cc1773d2f{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l4k144e0-f9e5054290eb5c50a71be28cc1773d2f .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l4k144e0-f9e5054290eb5c50a71be28cc1773d2f .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l4k144e0-f9e5054290eb5c50a71be28cc1773d2f av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7\u200941020<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l1buezri-d4a1212b758fe10fbd29da61bd15e9f8\">\n#top .av_textblock_section.av-l1buezri-d4a1212b758fe10fbd29da61bd15e9f8 .avia_textblock{\nfont-size:19px;\n}\n<\/style>\n<section  class='av_textblock_section av-l1buezri-d4a1212b758fe10fbd29da61bd15e9f8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h2 class=\"SS_Banner\">RTC \u00a7\u2009<span class=\"SS_prior SS_SH\">41020. <\/span>Surcharge on access line and prepaid mobile telephony services<\/h2>\n<p><strong>(a)<\/strong><\/p>\n<p style=\"padding-left: 40px;\">(1)<\/p>\n<p style=\"padding-left: 80px;\">(A) On and after January 1, 2020, a surcharge is hereby imposed on each access line for each month or part thereof for which a service user subscribes with a service supplier, at an amount determined under Article 2 (commencing with Section 41030).<br \/>\n(B) The surcharge shall be paid by the service user as hereinafter provided.<\/p>\n<p style=\"padding-left: 80px;\">(2) On and after January 1, 2020, the purchase of prepaid mobile telephony services in this state shall be subject to a surcharge set forth under Article 2 (commencing with Section 41030). The surcharge shall be paid by the prepaid consumer in accordance with Section 41028 and remitted and administered in accordance with this part.<\/p>\n<p><strong>(b)<\/strong> The surcharge imposed shall not apply to either of the following:<\/p>\n<p style=\"padding-left: 40px;\">(1) In accordance with the Mobile Telecommunications Sourcing Act (Public Law 106-252), which is incorporated herein by reference, to any charges for mobile telecommunications services billed to a customer where those services are provided, or deemed provided, to a customer whose place of primary use is outside this state. Mobile telecommunications services shall be deemed provided by a customer\u2019s home service provider to the customer if those services are provided in a taxing jurisdiction to the customer, and the charges for those services are billed by or for the customer\u2019s home service provider.<br \/>\n(2) To any charges for VoIP service billed to a customer where those services are provided to a customer whose place of primary use of VoIP service is outside this state.<\/p>\n<p><strong>(c)<\/strong> For purposes of this section:<\/p>\n<p style=\"padding-left: 40px;\">(1) \u201cCharges for mobile telecommunications services\u201d means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer\u2019s home service provider, regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.<br \/>\n(2) \u201cCustomer\u201d means (A) the person or entity that contracts with the home service provider for mobile telecommunications services, or with a VoIP service provider for VoIP service, or (B) if the end user of mobile telecommunications services or VoIP service is not the contracting party, the end user of the mobile telecommunications service or VoIP service. This paragraph applies only for the purpose of determining the place of primary use. The term \u201ccustomer\u201d does not include (A) a reseller of mobile telecommunications service or VoIP communication service, or (B) a serving carrier under an arrangement to serve the mobile customer outside the home service provider\u2019s licensed service area.<br \/>\n(3) \u201cHome service provider\u201d means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services.<br \/>\n(4) \u201cLicensed service area\u201d means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.<br \/>\n(5) \u201cMobile telecommunications service\u201d means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations, as in effect on June 1, 1999.<br \/>\n(6) \u201cPlace of primary use\u201d means the street address representative of where the customer\u2019s use of the mobile telecommunications service or VoIP service primarily occurs, that must be:<\/p>\n<p style=\"padding-left: 80px;\">(A) The residential street address or the primary business street address of the customer.<br \/>\n(B) With respect to mobile telecommunications service, within the licensed service area of the home service provider.<\/p>\n<p style=\"padding-left: 40px;\">(7)<\/p>\n<p style=\"padding-left: 80px;\">(A) \u201cReseller\u201d means a provider who purchases telecommunications services or VoIP service from another telecommunications service provider or VoIP service and then resells the services, or uses the services as a component part of, or integrates the purchased services into, a mobile telecommunications service or VoIP service.<br \/>\n(B) \u201cReseller\u201d does not include a serving carrier with which a home service provider arranges for the services to its customers outside the home service provider\u2019s licensed service area.<\/p>\n<p style=\"padding-left: 40px;\">(8) \u201cServing carrier\u201d means a facilities-based carrier providing mobile telecommunications service to a customer outside a home service provider\u2019s or reseller\u2019s licensed area.<br \/>\n(9) \u201cTaxing jurisdiction\u201d means any of the several states, the District of Columbia, or any territory or possession of the United States, any municipality, city, county, township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the United States with the authority to impose a tax, charge, or fee.<br \/>\n(10) \u201cVoIP service provider\u201d means that provider of VoIP service with whom the end user customer contracts for the provision of VoIP services for the customer\u2019s own use and not for resale.<\/p>\n<p style=\"padding-left: 40px;\">\n<hr \/>\n<p><strong>History<\/strong><\/p>\n<p>Added Stats 2019 ch 54 \u00a7 16 (SB 96), effective July 1, 2019. Amended Stats 2021 ch 432 \u00a7 51 (SB 824), effective January 1, 2022.<\/p>\n<hr \/>\n<p>41020<\/p>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1645","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RTC 41020 Surcharge on prepaid mobile services - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/rtc-41020-surcharge-on-prepaid-mobile-services\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RTC 41020 Surcharge on prepaid mobile services - 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