California 2025-2026 Regular Session

California Assembly Bill AB330

Filed/Introduced
 
Introduced
1/27/25  
Refer
2/10/25  
Refer
3/17/25  
Report Pass
4/29/25  
Refer
4/29/25  
Refer
5/21/25  
Report Pass
5/23/25  
Engrossed
6/2/25  
Refer
6/3/25  
Refer
6/11/25  
Report Pass
6/25/25  
Refer
6/25/25  
Enrolled
9/8/25  
Chaptered
10/10/25  

Caption

An act to amend Section 42111 of the Revenue and Taxation Code, relating to communications.

Impact

The bill is expected to significantly impact the financial landscape of local governments by limiting their ability to generate revenue from prepaid mobile service taxes until 2031. By centralizing the authority for these taxes, the legislation may simplify administrative processes for sellers and improve consumer access to communication services. However, local governments may face budgetary challenges due to the extended suspension of these taxes, leading to potential debates on funding for local services such as emergency response provided through 911 systems.

Summary

Assembly Bill No. 330, also known as the Local Prepaid Mobile Telephony Services Collection Act, aims to amend existing tax provisions related to prepaid mobile telephony services. The bill extends the suspension of the authority of local agencies, such as cities and counties, to impose utility user taxes on prepaid communication services until January 1, 2031. This act allows local charges to be collected directly from consumers at the point of sale, streamlining the process of taxation and regulatory compliance while ensuring that funds are deposited into the appropriate state accounts.

Sentiment

The sentiment surrounding AB 330 appears to be mixed. Proponents argue that the bill will facilitate easier access to essential communication services for residents and reduce burdens on businesses that sell prepaid services. Conversely, detractors express concern that extending the suspension of local authority undermines local governance and reduces local entities' ability to fund necessary services. This division reflects broader discussions about state versus local control in fiscal matters.

Contention

A notable point of contention in discussions surrounding AB 330 is the approach to taxes on prepaid services, which has implications for local autonomy and service delivery. While the legislation explicitly prohibits the requirement for reimbursement for local agencies under certain conditions, it raises questions about the consequences of limiting local funding sources. Critics of the bill argue that it may create long-term fiscal impacts for local governments, which may have to adjust their budgets in light of reduced revenue opportunities.

Companion Bills

No companion bills found.

Previously Filed As

CA AB1112

An act to amend Section 98 of the Revenue and Taxation Code, relating to property taxation.

CA AB691

An act to amend Section 3353 of the Revenue and Taxation Code, relating to property taxes.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

CA AB1219

An act to amend Section 17041 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

CA SB2296

Emergency services communications systems.

CA SB2296

AN ACT to amend and reenact section 57-40.6-01 of the North Dakota Century Code, relating to emergency services communications systems.

CA AB1519

Taxation: tax liability: collections.

CA SB293

Real property tax: transfer of base year value: generational transfers: wildfire.

CA SB1298

Real property tax: exemptions: religious services: parking.

CA SB591

An act to amend Sections 19011 and Section 19011.

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