Section 495.6 Of Article 2. Tariff Schedules From California Public Utilities Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 2.
495.6
. (a) Any city, county, or city and county that levies a
utility user tax on the consumption of telephone services, including,
but not limited to, the tax authorized by Section 7284.2 of the
Revenue and Taxation Code, shall provide to the commission the rate
of the tax, the manner in which the tax is collected, and the
frequency with which the tax is collected.
(b) The commission shall establish the periodic frequency at which
information required by subdivision (a) shall be submitted to the
commission.
(c) The commission shall provide information received pursuant to
subdivision (a) to any person or entity upon receiving a request for
the information. The commission may charge a fee, at a level that
shall not exceed the direct expenses of the commission in preparing
and providing the information, to any person or entity that receives
the information.
(d) The commission shall not be responsible for the accuracy of
the information that it receives from a city, county, or city and
county and provides pursuant to this section.