Alphabetical List of Taxes
From VTwiki
Alphabetical List of Other Taxes charged by your local governmental bodies based on the location where you use your ViaTalk service.
If you have any questions about the particular reason why you are being charged this tax, please inquire at your local Assessor’s or Treasurer’s office.
CA High Cost Fund A
Tax levied to residents of California in order to provide subsidies to specific small independent telephone companies. This fund minimizes any disparity between the rates of basic telephone service between rural and urban areas.
CA Tele-connect Fund Tax
Tax that funds the California Tele-connect fund that offers discounts to schools, libraries, health care and community-based organizations with telecommunications services.
Carrier Gross Receipts Tax
Tax based upon the gross receipts of a particular telecommunications carrier within that jurisdiction. This tax is passed on to consumers based on the amount of telecommunications use and the amount of their phone bill.
Communications Services Tax
Tax levied on end users who avail themselves of communications services.
District Tax
Tax based on the rules passed within a particular district. District types include, but are not limited to, school, sports, entertainment, water and flood control, transit authority, and redevelopment districts.
E911 Tax
This tax is used to fund the emergency 911 system that VoIP companies are required to provide access to by Federal Law.
E911 Tax (Business)
The tax that funds the emergency 911 system VoIP companies are required to provide access to by Federal Law. Differentiated only when it applies to business customers differently.
E911 Tax (Residential)
The tax that funds the emergency 911 system VoIP companies are required to provide access to by Federal Law. Differentiated only when it applies to residential customers differently.
Federal Excise Tax
Federal Tax based on goods and services that are offered and delivered within the country. These taxes are imposed at a retail level and are virtually indistinguishable from sales tax to the consumer.
Federal Universal Service Fund
Federal Universal Service Fund charge imposed by FCC to fund schools, libraries, rural health care support mechanisms, lifeline, link-up, and the high cost fund. This charge is applied upon interstate and international telephone revenue and FCC Subscriber Line Fee charges.
Franchise Tax
Tax imposed upon a telecommunications carrier for granting a franchise by the governing local body.
License Tax
Tax based on the granting of a license to perform a service to the community.
Municipal Right of Way Tax
Tax levied by local telephone services to offset the cost of maintaining municipal rights-of-way. In most cases, charges are assessed per telephone line.
Municipal Right of Way Tax (Business)
Tax levied by local telephone services to offset the cost of maintaining municipal rights-of-way. In most cases, charges are assessed per telephone line. Differentiated only when it applies to business customers differently.
P.U.C. Fee
P.U.C. stands for Public Utility Commission. These fees are used to fund local Public Utility Commissions in the area of service.
Sales Tax & Service Tax
Sales taxes are imposed on the purchase of goods and services.
State Excise Tax
Excise taxes are imposed at the retail level and are virtually indistinguishable from a sales tax to the consumer. They are defined as taxes charged on goods and services that are delivered within the state.
State High Cost Fund Tax
State tax levied to subsidize the costs for telecommunications users in remote locations.
State Universal Service Fund
The purpose of the fund varies by state. The funds are normally used for subsidizing the cost of telecommunication users in remote locations. This can also be specific to a business line.
Statutory Gross Receipts Tax
Tax based on the right of doing business within a state calculated from the gross receipts received from business done in that state.
Surcharge
A surcharge imposed by a local jurisdiction upon telecommunications services.
Telecommunications Relay Service Surcharge
Tax levied in order to fund programs that provide access to telecommunications for the hearing impaired
Telecommunications Relay Service Surcharge (Business)
Tax levied in order to fund programs that provide access to telecommunications for the hearing impaired. Differentiated only when it applies to business customers differently.
Transit Tax
A specific local tax used to support a transportation district or program for a state, county, or district.
Utility Users Tax
Tax levied to users of utilities; in this case, a telecommunications utility. This tax is normally levied to residents of California. For more information refer to www.uutinfo.org.

