UNDERSTANDING YOUR BILL

This is a tax that is normally based upon having a business, occupation, or residence within the taxing authority’s geopolitical boundaries.

CA state fund that provides subsidies to specific small independent telephone companies.  This fund is used to minimize any rate disparity of basic telephone service between rural and metropolitan areas. For other than wireless or VoIP revenue.

CA state fund that provides subsidies to specific small independent telephone companies.  This fund is used to minimize any rate disparity of basic telephone service between rural and metropolitan areas. This Tax Type is for reporting VoIP revenues.

This fund supports California providers that offer discounts to schools, libraries, health care and community-based organizations with telecommunications services that qualify. For other than wireless or VoIP revenue.

Similar to Telecommunications Relay Service Surcharge but only applied in California.

California Advanced Services Fund was created to encourage deployment of broadband facilities for use in provisioning advanced telecommunications service in unserved or underserved areas of California. For other than wireless or VoIP revenue.

California Advanced Services Fund was created to encourage deployment of broadband facilities for use in provisioning advanced telecommunications service in unserved or underserved areas of California. This Tax Type is for reporting VoIP revenues.

A tax on end users who consume communication services.

District taxes are taxes associated with a particular district. Typically this is a school district, however, it could be a redevelopment, sports, entertainment or some other type of district.

Similar to a District Tax, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base.

Excise taxes are imposed at the manufacturer and/or retail level and are virtually indistinguishable from a sales tax to the consumer. However, many excise taxes are considered part of the sale or gross receipts and are therefore taxes by sales and/or gross receipts taxes.

A fee paid by Satellite Television service providers to fund the Federal Communications Commission.  The current rate is the last rate published by the FCC and is based upon the number of subscribers from a prior period, therefore it is an estimate of actual liability.  It the user does not wish to pass this fee on, or collects the fee by another mechanism, the rate can be overridden to 0%, or the user can override the rate to match their estimation. 

Similar to FCC Regulatory Fee (Wireline), but applies to VoIP services.

Similar to Fed USF Combined High Cost and School but applies only on interconnected VoIP services.  Following the safe harbor taxing and remittance standards for interconnected VoIP providers set by the FCC, this tax type is assessed at a rate of sixty four and nine tenths percent (64.9%) of the current Federal USF rate as established by the FCC.

Tax imposed on local exchange telephone services to cover the municipal cost in managing and maintaining municipal rights-of-way. Typically these charges are accessed through a per line fee.

NY State imposed franchise tax on local telephone carriers who are principally engaged in the conduct of local telephone business (i.e. 50% or more of the carrier’s operating revenues are derived from local telephone business revenues.)

Similar to Transit Tax, but applied only in New York.

New York Metropolitan Commuter Transportation District (NY MCTD) imposed surcharge based on the taxable local telephone services subject to the NY Franchise 184 tax (tax type 45 below) and said services have occurred solely within the specific NY counties that comprise the NY MCTD.

New York Metropolitan Commuter Transportation District (NY MCTD) imposed surcharge based on the taxable telephone services subject to the NY 186e excise tax on telecommunications and said services have occurred solely within the specific NY counties that comprise the NY MCTD.

Similar to Sales Tax, but applied only in New York.

Similar to Sales Tax but applied only in Oklahoma.

Public Utility Commission fees are used to fund the Public Utility Commission or Public Service Commission.

Similar to P.U.C. Fee but applies only to VoIP services. This tax does not include the Federal USF or the Federal FCC Regulatory Fee in the assessment base.

This is a tax on the privilege of purchasing goods and services.

Similar to Sales Tax, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base.

Tax based upon the gross receipts of one or more transaction and service type combinations.

Fee used to fund the maintenance of telecommunications infrastructure (network, switches, etc.).

Similar to Transit Tax, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base.

Similar to Telecommunications Relay Service Surcharge, but applies only to VoIP.

This California state charge funds a program that provides basic telephone service to qualifying low income families. For other than wireless or VoIP revenue.

This California state charge funds a program that provides basic telephone service to qualifying low income families. This Tax Type is for reporting VoIP revenues.

Similar to tax type 13 (State Universal Service Fund), but applies only to interconnected VoIP services.

This is a tax imposed upon users of utilities. In this case the utility is telecommunications.

Similar to tax type 16 (Utility Users Tax) but applies only on cable television.

Similar to tax type 16 (Utility Users Tax) but applies only to users VoIP services.