California Revenue and Taxation Code § 41022

Revenue and Taxation Code
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(a) The surcharges required to be collected by the service supplier shall each be added to and stated separately in its billings to the service user. (b) Notwithstanding subdivision (a), a service supplier may elect to combine the 911 and 988 surcharges into a single-line item on the service user billing. If the service supplier elects to combine the surcharges, the combined surcharge shall be labeled as the “911/988 Surcharge” on the service user’s bill. The service supplier shall remit the combined surcharges to the department in separate amounts for each surcharge on forms prescribed by the department.

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