summary
Introduced
01/27/2025
01/27/2025
In Committee
06/25/2025
06/25/2025
Crossed Over
06/02/2025
06/02/2025
Passed
10/10/2025
10/10/2025
Dead
Signed/Enacted/Adopted
10/10/2025
10/10/2025
Introduced Session
2025-2026 Regular Session
Bill Summary
An act to amend Section 42111 of the Revenue and Taxation Code, relating to communications.
AI Summary
This bill extends the Local Prepaid Mobile Telephony Services Collection Act until January 1, 2031, which suspends local governments' authority to impose utility user taxes on prepaid mobile communications services. Under this act, cities, counties, and combined city-counties will be required to collect local charges for prepaid mobile telephony services at specified rates, with sellers collecting these charges from consumers at the point of sale. The bill requires these local charges to be collected and paid to the California Department of Tax and Fee Administration, which will then transmit the funds to the appropriate local government. By extending the act, the bill also expands the potential for perjury-related crimes if consumers file false claims about the location of a retail transaction. Importantly, the bill includes a provision stating that no reimbursement will be required for the implementation of these changes. The extension of this act is significant because it provides a standardized approach to collecting local taxes on prepaid mobile services and ensures consistent implementation across different local jurisdictions in California.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Chaptered by Secretary of State - Chapter 553, Statutes of 2025. (on 10/10/2025)
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