Telecommunications Surcharges and User Fees
All telephone corporations, including Voice over Internet Protocol (VoIP) providers, offering telephone service to the public in California are required to assess surcharges and User Fees, and to remit the collected funds to the CPUC.
Consumer Notice(s)
Beginning April 1, 2023, California is moving from six separate surcharges to one flat rate for funding California's six Universal Service Programs. These critical programs make affordable telephone and internet services for low-income, deaf or hearing impaired, rural and underserved customers, schools, libraries, hospitals, and other non-profit organizations.
As a result, California phone bills will now be more transparent and include one flat-rate surcharge per access line. This surcharge applies to all telephone customers regardless of whether they subscribe to traditional wireline phone (landlines), Voice over Internet Protocol (VoIP) or wireless service.
Telecommunications Surcharges (YouTube link)
For more information about this change, go to the Surcharge Information for Consumers Page.
Carrier Notice(s)
VoIP User Fees:
Pursuant to Decision (D.) 24-11-003, Interconnected Voice over Internet Protocol (VoIP) service providers are subject to user fees. Effective July 1, 2025, VoIP service providers shall report gross intrastate revenue on a monthly basis and remit user fees on a quarterly basis (applicable to those reporting annual intrastate revenues in excess of $750,000) or annually (applicable to those reporting annual intrastate revenues of $750,000 or less).
Pursuant to D.13-05-035 and D.10-09-017, a $100 minimum annual CPUC user fee must be remitted for those reporting intrastate revenue of zero or when the sum of the calculated user fees for the year is less than $100.
All telephone corporations including interconnected VoIP service providers are subject to the late payment penalty for CPUC User Fees as set forth in Pub. Util. Code Section 405.
MTS Data:
Data related to “The Prepaid Mobile Telephony Services (MTS) Surcharge Collection Act” for January 2016 through December 2018 has been archived and is ONLY available upon request to CPUC Communications Division’s Staff at telcosurcharge@cpuc.ca.gov.
User Fee Rate:
Effective January 1, 2025, the standard user fee rate for all telephone corporations was adopted at 1.1% of gross intrastate revenues. Resolution M-4874 outlines the Public Utilities Commission Utilities Reimbursement Account for 2025 User Fees in more detail.
TUFFS
Telecommunications and User Fee Filing System (TUFFS)
For the electronic reporting and remittance of surcharges and user fees due to the CPUC by telephone corporations.
NEW TUFFS for reporting periods beginning April 2023. Surcharge is assessed on the number of active access lines:
- TUFFS Login [NOTICE: For new telephone corporations, an account is created by the Communications Division staff. To login into the new TUFFS, you must first set up your password through a link sent to the primary regulatory contact with the subject line "Welcome to the new Telecommunications & User Fee Filing System." If you are the primary contact for a new telephone corporation and have not received the welcome e-mail, please contact us at telcosurcharge@cpuc.ca.gov.]
- TUFFS User Guide
- Definition of Access Line
Legacy TUFFS for reporting periods prior to April 2023. Surcharges are assessed on total intrastate revenue:
Remitting Surcharge Payments, U.S. Bank (EFT) Banking Instructions
Surcharges
Complete directions for the treatment of CPUC telecommunications surcharges including assessment, collection, disclosure and remittance.
User Fee
Complete directions for the treatment of the CPUC telecommunications reimbursement account fee (User Fee)
- User Fee Directive
- User Fee Rates (applies to all Telco beginning January 1, 2019)
Other Telecommunications Taxes and Fees
These taxes and fees are not administered by the CPUC but may be assessed on telecommunications services in California
Questions, Comments, and Concerns
For inquiries related to telecommunications surcharges, user fees or MTS surcharges please use the contact information provided below:
| Surcharges: |
Lucia Magana Amy Lau Sandy Lam |
Phone: (415) 696-7308 Phone: (415) 696-7310 Phone: (415) 696-7340 |
Email: TelcoSurcharge@cpuc.ca.gov |
| User Fee: |
Fabiola Robles |
Phone: (415) 696-7362 |
Email: userfees@cpuc.ca.gov |
Telecommunications Surcharges and User Fees
- Consumer Information - Telecommunications Surcharges
- CPUC Telephone Surcharges Reporting and Payment Filing Directions
- CPUC User Fee
- Federal Universal Service Fund (USF)
- Local- Utility User Taxes and 911 Fees
- Surcharge and Fee Proceeding
- Surcharge Rates
- TUFFS FAQs
- TUFFS U.S. Bank Payment System
- User Fee Rates
- 911 & 988 Telecommunications Surcharges