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.
- 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
- Program Information
- Frequently Asked Questions
The Office of Emergency Services (OES) is required to determine the annual surcharge rate by October 1 each year. The rate remains in effect through December of each year. Each year the BOE will send a notice of rate change to service suppliers prior to January 1 of the following year.
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088