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DIVISION 2. OTHER TAXES 6001-60709›PART 21.1. Local Prepaid Mobile Telephony Services Collection Act 42100-42111

§ 42101

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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 for access to communication services or to local “911” emergency telephone systems, as described in Section 42102.5.

(b) “Ordinance” refers to an ordinance of a local jurisdiction or local agency imposing a local charge, including any local enactment relating to the filing of a refund or a claim arising under the ordinance.

(c) “Board,” “direct seller,” “local agency,” “local jurisdiction,” “mobile telephony service,” “person,” “prepaid consumer,” “prepaid mobile telephony service,” “prepaid MTS provider,” “prepaid MTS surcharge” and “seller” have the same meaning as those terms are defined in Section 42004 of the Prepaid Mobile Telephony Services Surcharge Collection Act (Part 21 (commencing with Section 42001)).

(Added by Stats. 2014, Ch. 885, Sec. 9. (AB 1717) Effective September 30, 2014. Repealed as of January 1, 2020, pursuant to Section 42111.)

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California Revenue and Taxation Code

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