California AB330 extends the Local Prepaid Mobile Telephony Services Collection Act until January 1, 2031.
California AB330 amends Section 42111 of the Revenue and Taxation Code, extending the Local Prepaid Mobile Telephony Services Collection Act until January 1, 2031. The act suspends local authority to impose utility user taxes on prepaid mobile telephony services and requires these charges to be collected by sellers at the point of sale. The collected charges are to be deposited into the Local Charges for Prepaid Mobile Telephony Services Fund and transmitted to the relevant local jurisdictions.
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