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Measure

AB 330

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

Active?

Vote Required

Majority

Appropriation

Fiscal Committee

Yes

Local Program

Yes

Substantive Changes

None

Urgency

Tax Levy

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.

Keywords

Tags

Versions

Chaptered		2025-10-10
Enrolled		2025-09-10
Introduced		2025-01-27

Last Version Text

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		<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Assembly Member Rogers</ns0:AuthorText>
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		<ns0:Title> An act to amend Section 42111 of the Revenue and Taxation Code, relating to communications. </ns0:Title>
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			<ns0:Subject>Local Prepaid Mobile Telephony Services Collection Act.</ns0:Subject>
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			<html:p>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.</html:p>
			<html:p>This bill would extend operation of the act until January 1, 2031. By extending the application of the Fee Collection Procedures Law, the violation of which is a crime, the bill would impose a state-mandated local program.</html:p>
			<html:p>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.</html:p>
			<html:p>By extending the act, this bill would expand the crime of perjury, thereby imposing a state-mandated local program.</html:p>
			<html:p>The California Constitution requires the state to reimburse local agencies and
		school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.</html:p>
			<html:p>This bill would provide that no reimbursement is required by this act for a specified reason.</html:p>
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		<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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				Section 42111 of the 
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				 is amended to read:
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							<html:p>This part shall remain in effect only until January 1, 2031, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2031, deletes or extends that date.</html:p>
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					No reimbursement is required by this act pursuant to Section 6 of Article XIII
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					B of the California Constitution because the only costs that may be incurred by a local agency or school district will be incurred because this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIII
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					B of the California Constitution.
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Last Version 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.