This surcharge tax provides funding for Emergency Telephone Service (911) in California. Every provider providing intrastate telecommunications services in California is required to register with the Board of Equalization. Questions about this surcharge tax and/or registration should be directed to the Board of Equalization, Special Taxes and Fees Department, at 1-800-400-7115 (TTY:711), or P.O. Box 942879, Sacramento, CA 94279-0088. The CalOES 9-1-1 Emergency Communications Branch sets the fee amount and uses these funds to reimburse local Public Safety Answering Points (PSAPs) and vendors for their 911 network, database and equipment costs.