AB-330 • 2026

Local Prepaid Mobile Telephony Services Collection Act.

Crime Education Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Rogers
Last action: 2025-10-10
Official status: Chaptered by Secretary of State - Chapter 553, Statutes of 2025.
Effective date: Not listed

Plain English Breakdown

The candidate explanation included a statement about consumer challenges that was not supported by the official source material.

Local Prepaid Mobile Phone Tax Law

The Local Prepaid Mobile Telephony Services Collection Act suspends local taxes on prepaid mobile phone services until January 1, 2031 and sets rules for collecting these taxes.

What This Bill Does

Suspends cities, counties, or city and county authority to tax prepaid mobile phone service from January 1, 2016, until January 1, 2031.
Requires sellers of prepaid mobile phone services to collect local charges at the time of sale.
Deposits collected taxes into a special fund managed by the California Department of Tax and Fee Administration.

Who It Names or Affects

Prepaid mobile phone users
Local governments that collect taxes on prepaid services
Sellers of prepaid mobile phone services

Terms To Know

Utility user tax: A local tax charged for using certain utilities or communication services.
Prepaid communications service: Mobile phone services that are paid for in advance, like prepaid minutes and data plans.

Limits and Unknowns

The bill does not specify how local governments will be reimbursed for costs related to enforcing the law.
It is unclear if there will be changes after January 1, 2031, when the current suspension ends.

Bill History

2025-10-10 California Legislative Information
Chaptered by Secretary of State - Chapter 553, Statutes of 2025.
2025-10-10 California Legislative Information
Approved by the Governor.
2025-09-15 California Legislative Information
Enrolled and presented to the Governor at 4:30 p.m.
2025-09-08 California Legislative Information
In Assembly. Ordered to Engrossing and Enrolling.
2025-09-08 California Legislative Information
Read third time. Passed. Ordered to the Assembly. (Ayes 36. Noes 0. Page 2601.).
2025-07-08 California Legislative Information
Read second time. Ordered to third reading.
2025-07-07 California Legislative Information
From committee: Be ordered to second reading pursuant to Senate Rule 28.8.
2025-06-25 California Legislative Information
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 California Legislative Information
Referred to Com. on REV. & TAX.
2025-06-03 California Legislative Information
In Senate. Read first time. To Com. on RLS. for assignment.
2025-06-02 California Legislative Information
Read third time. Passed. Ordered to the Senate. (Ayes 63. Noes 2. Page 1819.)
2025-05-27 California Legislative Information
Read second time. Ordered to third reading.
2025-05-23 California Legislative Information
From committee: Do pass. (Ayes 11. Noes 0.) (May 23).
2025-05-21 California Legislative Information
Joint Rule 62(a), file notice suspended. (Page 1627.)
2025-05-21 California Legislative Information
In committee: Set, first hearing. Referred to APPR. suspense file.
2025-05-14 California Legislative Information
In committee: Hearing postponed by committee.
2025-04-29 California Legislative Information
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 California Legislative Information
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
2025-03-10 California Legislative Information
In committee: Set, first hearing. Hearing canceled at the request of author.
2025-02-10 California Legislative Information
Referred to Com. on REV. & TAX.
2025-01-28 California Legislative Information
From printer. May be heard in committee February 27.
2025-01-27 California Legislative Information
Read first time. To print.

Official Summary Text

AB 330, Rogers.
Local Prepaid Mobile Telephony Services Collection Act.
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.
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.
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.
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.

Current Bill Text

Read the full stored bill text

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