Local Prepaid Mobile Telephony Services Collection Act.

The Local Prepaid Mobile Telephony Services Collection Act (local prepaid MTS act) , until January 1, 2020, suspends the authority of a city, county, or city and county, including any charter 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, 2020, under any local ordinance to be at specified rates. The local prepaid MTS 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 same time of the retail 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, be deposited in the Local Charges for Prepaid Mobile Telephony Services Fund, and be transmitted to the city, county, or a city and county, as provided. This bill would extend operation of the local prepaid MTS act until January 1, 2021. By extending the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program. Existing law generally provides, for purposes of the local prepaid MTS act, that if prepaid mobile telephony services are sold in combination with mobile data services or any other services or products for a single price, then the local charges apply to the entire price. This bill would provide that the local charges apply to the entire price unless the seller can identify the services or products that are not subject to local charges from its books and records kept in the ordinary course of business. This bill would make other nonsubstantive changes. The local prepaid MTS 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 local MTS act until January 1, 2021, the bill would expand the crime of perjury, thereby imposing a state-mandated local program. 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. This bill would provide that no reimbursement is required by this act for a specified reason.