Tax & Fee
Descriptions
Business and Occupation Tax
Business Taxes
This is a tax that is normally based upon having a business, occupation, or residence within the taxing authority’s geopolitical boundaries.
CA High Cost Fund A
Connectivity Charges
CA state fund that provides subsidies to specific small independent telephone companies. This fund is used to minimize any rate disparity of basic telephone service between rural and metropolitan areas. For other than wireless or VoIP revenue.
CA High Cost Fund A (VoIP)
Connectivity Charges
CA state fund that provides subsidies to specific small independent telephone companies. This fund is used to minimize any rate disparity of basic telephone service between rural and metropolitan areas. This Tax Type is for reporting VoIP revenues.
CA Teleconnect Fund
Connectivity Charges
This fund supports California providers that offer discounts to schools, libraries, health care and community-based organizations with telecommunications services that qualify. For other than wireless or VoIP revenue.
CA TRS
Connectivity Charges
Similar to Telecommunications Relay Service Surcharge but only applied in California.
CASF
Connectivity Charges
California Advanced Services Fund was created to encourage deployment of broadband facilities for use in provisioning advanced telecommunications service in unserved or underserved areas of California. For other than wireless or VoIP revenue.
CASF (VoIP)
Connectivity Charges
California Advanced Services Fund was created to encourage deployment of broadband facilities for use in provisioning advanced telecommunications service in unserved or underserved areas of California. This Tax Type is for reporting VoIP revenues.
Commercial VoIP Regulatory Recovery Fee
Fee
Monthly fee based on a per-profile rate to offset compliance costs that are not covered by the other line charges. These expenses include but are not limited to: upkeep of the E911 system, legal and regulatory requirements incurred by the state, reporting and filing requirements, and costs incurred by handling payments to third party telecommunications providers.
Communications Service Tax
Communication Services Tax
A tax on end users who consume communication services.
District Tax
Sales and Use Tax
District taxes are taxes associated with a particular district. Typically this is a school district, however, it could be a redevelopment, sports, entertainment or some other type of district.
District Tax NF
Sales and Use Tax
Similar to a District Tax, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base.
Excise Tax
Excise Tax
Excise taxes are imposed at the manufacturer and/or retail level and are virtually indistinguishable from a sales tax to the consumer. However, many excise taxes are considered part of the sale or gross receipts and are therefore taxes by sales and/or gross receipts taxes.
FCC Regulatory Fee (Satellite)
Regulatory Charges
A fee paid by Satellite Television service providers to fund the Federal Communications Commission. The current rate is the last rate published by the FCC and is based upon the number of subscribers from a prior period, therefore it is an estimate of actual liability. It the user does not wish to pass this fee on, or collects the fee by another mechanism, the rate can be overridden to 0%, or the user can override the rate to match their estimation.
FCC Regulatory Fee (VoIP)
Regulatory Charges
Similar to FCC Regulatory Fee (Wireline), but applies to VoIP services.
FUSF (VoIP)
Connectivity Chargers
Similar to Fed USF Combined High Cost and School but applies only on interconnected VoIP services. Following the safe harbor taxing and remittance standards for interconnected VoIP providers set by the FCC, this tax type is assessed at a rate of sixty four and nine tenths percent (64.9%) of the current Federal USF rate as established by the FCC.
Late Payment Fee
Fee
Payments are subject to a late fee after a 30 day grace period.
Municipal Right of Way
Right of Way Fees
Tax imposed on local exchange telephone services to cover the municipal cost in managing and maintaining municipal rights-of-way. Typically these charges are accessed through a per line fee.
P.U.C. Fee
Regulatory Charges
Public Utility Commission fees are used to fund the Public Utility Commission or Public Service Commission.
P.U.C. Fee (VoIP) NF
Regulatory Charges
Similar to P.U.C. Fee but applies only to VoIP services. This tax does not include the Federal USF or the Federal FCC Regulatory Fee in the assessment base.
Sales Tax
Sales and Use Tax
This is a tax on the privilege of purchasing goods and services.
Sales Tax NF
Sales and Use Tax
Similar to Sales Tax, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base.
Service Call Fee
Fee
Our service calls are regularly $150.*
Statutory Gross Receipts
Gross Receitps Taxes
Tax based upon the gross receipts of one or more transaction and service type combinations.
Subscriber Line Fee (SLC)
Fee
Monthly recurring charge applied to all phone line, trunk, and PRI services offered pursuant to BAI Connect’s State 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 BAI Connect assesses and retains to offset the compliance costs.
Telecommunications Infrastructure Maintenance Fee
Right of Way Fees
Fee used to fund the maintenance of telecommunications infrastructure (network, switches, etc.).
Transit Tax NF
Sales and Use Tax
Similar to Transit Tax, but does not include Federal USF and Federal FCC Regulatory Fees in the assessment base.
TRS (VoIP)
Connectivity Chargers
Similar to Telecommunications Relay Service Surcharge, but applies only to VoIP.
Universal Lifeline Telephone Service Charge
Connectivity Chargers
This California state charge funds a program that provides basic telephone service to qualifying low income families. For other than wireless or VoIP revenue.
Universal Lifeline Telephone Service Charge (VoIP)
Connectivity Chargers
This California state charge funds a program that provides basic telephone service to qualifying low income families. This Tax Type is for reporting VoIP revenues.
Universal Service Fund (VoIP)
Connectivity Chargers
Similar to tax type 13 (State Universal Service Fund), but applies only to interconnected VoIP services.
Utility Users Tax
User Utility Taxes
This is a tax imposed upon users of utilities. In this case the utility is telecommunications.
Utility Users Tax (Cable Television)
User Utility Taxes
Similar to tax type 16 (Utility Users Tax) but applies only on cable television.
Utility Users Tax (VoIP)
User Utility Taxes
Similar to tax type 16 (Utility Users Tax) but applies only to users VoIP services.
*Customers enrolled in ConnectCare are able to receive qualified service visits at no charge.