Wave Broadband January 20, 2021

Understanding Taxes,
Surcharges & Fees

Taxes, Surcharges & Fees – California

Below is a chart of the taxes, surcharges and fees that may appear on your bill.

TAXES, FEES & SURCHARGES TAXES, FEES & SURCHARGES FOR: T, C, or D IMPOSED ON DEFINITION Location on the Bill where the charge appears in the Tax, Surcharge or Fee Section
Federal Excise Tax T C A federal tax on local telephone services and surcharges. Telephone
Federal Universal Service Fund T W, P

A federal surcharge on interstate and international telephone services to support universal service programs such as the schools and libraries discount program. The Federal USF may also be assessed on phone surcharges.

Telephone

Regulatory Fee

C W, P

This fee is an annual assessment imposed by the FCC pursuant to Public Law 103-66, Omnibus Budget Reconciliation Act of 1993. The FCC uses these monies to offset costs associated with its enforcement, public service, international and policy and rulemaking activities.

Cable

911 Tax

T C

The E911 system utilizes a system to route emergency telephone calls to the appropriate Public Safety Answering Point (PSAP). The enhanced 911 system allows the PSAP operator to automatically see the phone number and address of the person calling. The E911 fee covers the expenses for the E911 system. All lines (residential and commercial) are subject to a monthly E911 charge per line which is imposed by the state, city or county.

Telephone

State and Local Sales Tax

T, C, and D

C

A tax levied by a state or local government on the sale or rental of tangible personal property and/or certain services such as telephone and cable services.

Telephone, Cable, Data

PUC Tax

T W, P

A state surcharge imposed by the Public Utilities Commission on intrastate telecommunication services.

Telephone

State Universal Service Fund – Universal Lifeline Telephone Service Surcharge

T C

A state surcharge on intrastate telecommunication services to support universal service programs such as the schools and libraries discount program.

Telephone

State Telecom Relay Surcharge (DDTP) – DEAF Surcharge

T C

A state surcharge on telephone access lines to support the telephone relay service designed for persons who are deaf, hard of hearing or speech impaired.

Telephone

State Teleconnect Fund Surcharge (CTF)

T

C

A state surcharge on intrastate telecommunication services to support universal service programs such as the schools and libraries discount program.

Telephone

High Cost Fund Surcharge – A (CHCF-A)

T C

A state surcharge imposed by the Public Utilities Commission on telecommunication services to support the service provided in high cost service areas.

Telephone

California Advanced Services Fund (CASF)

T C

A state surcharge on intrastate telecommunication services to spur deployment of broadband facilties in unserved and underserved areas of California.

Telephone

Franchise Fee – Cable

C

W, P

A fee paid to allow use of the public streets and rights-of-way and operate a cable television system within that municipality. This is pursuant to requirements of the California Public Utility Commission issued statewide video franchise, and is normally assessed on all cable revenue.

Cable

PEG Access Fee

C

W, P

This fee is part of the Franchise agreement and is passed through to cable subscribers. The fee is to support Public, Educational, and Governmental facilities, equipment and services

Cable

City/County Utility User Tax

T and C

C

A tax levied by a city or county to allow use of the public streets and rights-of-way and operate cable television system or to provide telecommunication services within that municipality.

Telephone, Cable

Subscriber Line Charge

T

S

Monthly recurring charge applied to all phone line, trunk, and PRI services offered pursuant to WAVE’s tariffs and/or price lists.  There are no exemptions associated with this product charge.  Rates are subject to change.This charge is not government mandated nor a tax or fee imposed on you by the government.  It is a surcharge WAVE assesses and retains.

Telephone

Internet Infrastructure Fee

D

S

A fee to defray costs associated with building and maintaining WAVE’s fiber rich broadband network, as well as the costs of expanding network capacity to support the continued increase in customers’ average bandwidth consumption. This fee is not a government mandated tax or fee imposed on you by the government.  This is a fee that WAVE assesses and retains.

Data

Regulatory Recovery Fee

T

S

This fee is assessed to recover the cost of complying with certain federal impositions related to voice service. It is a monthly charge to defray a portion of the fees paid to support government programs such as Telecommunications Relay Service and Local Number Portability, along with other charges assessed by the FCC, and additional indirect costs associated with administering and complying with government programs. This charge is not a customer tax or fee assessed by a government agency.  It is a surcharge WAVE assesses and retains.

Telephone

Taxes, Surcharges & Fees

General Definitions

Washington Definitions

Oregon Definitions

California Definitions

LEGEND
Tax Type Imposed On
T Telephone (Voice) C Customer
C Cable (Video) W Wave
D Data (Internet) W, P Wave passed through
to Customer
S Surcharge imposed by Wave