Assembly Member Rogers proposes extending California's centralized collection system for local prepaid mobile phone taxes through 2031, maintaining the current framework that requires sellers to collect these charges at the point of sale rather than allowing cities and counties to impose them directly.

The legislation continues the state's role in collecting and distributing local utility user taxes and emergency system access charges on prepaid mobile services. Under this system, the California Department of Tax and Fee Administration receives the collected funds and distributes them to local jurisdictions according to specified rates. The bill preserves the existing process for consumers to contest charge locations by filing claims under penalty of perjury.

By extending these provisions for five additional years, the measure maintains uniform collection procedures across California's jurisdictions while requiring state oversight of local charge collection and distribution. The bill specifies that local governments will not receive state reimbursement for costs associated with the program's continuation, as these expenses relate to modifications of existing enforcement mechanisms rather than new financial mandates.