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Updated:   2026-02-04

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Measure
Authors Rogers  
Subject Local Prepaid Mobile Telephony Services Collection Act.
Relating To relating to communications.
Title An act to amend Section 42111 of the Revenue and Taxation Code, relating to communications.
Last Action Dt 2025-10-10
State Chaptered
Status Chaptered
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes Yes None No No Y
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Leginfo Link  
Bill Actions
2025-10-10     Chaptered by Secretary of State - Chapter 553, Statutes of 2025.
2025-10-10     Approved by the Governor.
2025-09-15     Enrolled and presented to the Governor at 4:30 p.m.
2025-09-08     In Assembly. Ordered to Engrossing and Enrolling.
2025-09-08     Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 2601.).
2025-07-08     Read second time. Ordered to third reading.
2025-07-07     From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
2025-06-25     From committee: Do pass and re-refer to Com. on APPR. (Ayes 4. Noes 0.) (June 25). Re-referred to Com. on APPR.
2025-06-11     Referred to Com. on REV. & TAX.
2025-06-03     In Senate. Read first time. To Com. on RLS. for assignment.
2025-06-02     Read third time. Passed. Ordered to the Senate. (Ayes 63. Noes 2. Page 1819.)
2025-05-27     Read second time. Ordered to third reading.
2025-05-23     From committee: Do pass. (Ayes 11. Noes 0.) (May 23).
2025-05-21     Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-21     In committee: Set, first hearing. Referred to APPR. suspense file.
2025-05-14     In committee: Hearing postponed by committee.
2025-04-29     From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (April 28). Re-referred to Com. on APPR.
2025-03-17     In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
2025-03-10     In committee: Set, first hearing. Hearing canceled at the request of author.
2025-02-10     Referred to Com. on REV. & TAX.
2025-01-28     From printer. May be heard in committee February 27.
2025-01-27     Read first time. To print.
Versions
Chaptered     2025-10-10
Enrolled     2025-09-10
Introduced     2025-01-27
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Local Prepaid Mobile Telephony Services Collection Act, until January 1, 2026, suspends the authority of a city, county, or city and county to impose a utility user tax on the consumption of prepaid communications service and any charge that applies to prepaid mobile telephony service, as defined, on access to communication services or access to local “911” emergency telephone systems, and instead requires those taxes and charges to be applied during the period beginning January 1, 2016, and ending January 1, 2026, under any local ordinance to be at specified rates. The act requires that these local charges imposed by a city, county, or a city and county on prepaid mobile telephony services be collected from the prepaid consumer by a seller at the time of sale, as specified. Existing law requires that all local charges be collected and paid to the California Department of Tax and Fee Administration pursuant to the Fee Collection Procedures Law and be deposited into the Local Charges for Prepaid Mobile Telephony Services Fund, and be transmitted to the city, county, or city and county, as provided.

The act authorizes a consumer to rebut the presumed location of a retail transaction for purposes of the collection of the local charges by filing a claim and declaration under penalty of perjury.

By extending the act, this bill would expand the crime of perjury, thereby imposing a state-mandated local program.