California Revenue and Taxation Code PART 21.1 - Local Prepaid Mobile Telephony Services Collection Act

• Section 42100.
  (a) This part shall be known and may be cited as the Local Prepaid Mobile Telephony Services Collection Act.(b) The Legislature finds and declares all of the...
• Section 42101.
  For purposes of this part, all of the following definitions shall apply:(a) “Local charge” means the utility user taxes as described in Section 42102, and charges...
• Section 42101.5.
  (a) On and after January 1, 2016, a local charge imposed by a local agency on prepaid mobile telephony services shall be collected from the prepaid...
• Section 42101.7.
  (a) Commencing January 1, 2017, a seller, other than a direct seller, with de minimis sales of prepaid mobile telephony services of less than fifteen thousand...
• Section 42102.
  (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city,...
• Section 42102.5.
  (a) Notwithstanding any other law, on and after January 1, 2016, the authority of a city, county, or city and county, which includes a charter city,...
• Section 42103.
  (a) The board shall perform all functions incident to the collection of the local charges of a local jurisdiction or local agency and shall collect and...
• Section 42104.
  (a) To provide adequate cashflow for expenses incurred by the board in the administration and collection of the local charges, the Director of Finance may approve...
• Section 42105.
  (a) The local jurisdiction or local agency that has adopted an ordinance to impose a local charge that applies to prepaid mobile telephony service shall be...
• Section 42106.
  (a) For purposes of this section:(1) “Quarterly local charges” means the total amount of local charges transmitted by the board to a city, county, or city and...
• Section 42107.
  A local jurisdiction or local agency shall pay to the board its pro rata share of the board’s cost of collection and administration as established...
• Section 42109.
  The board shall annually prepare a report showing the amount of both reimbursed and unreimbursed costs incurred by it in administering the collection of local...
• Section 42110.
  (a) Notwithstanding Section 55381, it is unlawful for any person, other than an officer or employee of a county, city and county, city, or district, who...
• Section 42111.
  This part shall remain in effect only until January 1, 2020, and as of that date is repealed, unless a later enacted statute, that is...

Last modified: October 22, 2018