Local Telephone Taxes
Local governments may choose whether or not to impose a Telephone Utility User's Tax (a.k.a. City or Local Tax) and at what rate. Various local ordinances provide that certain telephone services are taxable and others are not and certain customers are exempt from all or part of telephone services provided. Generally, the local tax applies to:
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Monthly service charges
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Message unit/Zone Usage Measurement (ZUM) charges
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Intrastate toll
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California Billing Surcharge
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State Regulatory Fee (CPUC Surcharge)
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End User Common Line (EUCL) charge (only if local tax is applied to interstate and international charges)
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CA Relay Services and Communications Devices Fund Surcharge (formerly known as Deaf and Disabled Surcharge)
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Charges for interstate and international calls when not exempted by local ordinance