NOTICE: Some Wave Business customers had the wrong web site listed on their most recent bill in the Taxes & Fees section that directed them to this web page. If the company listed on your bill is Wave Business 
the correct link for more detailed information on the applicable fees in your area is https://gowave.com/fees. If the company listed on your bill is Digital West 
the page below is the correct page for your services. We apologize for any confusion.
Below is a chart of the taxes, surcharges and fees that may appear on your bill.
| TAXES, FEES & SURCHARGES | TAXES, FEES & SURCHARGES FOR: Telephone (T) or Data (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 | DW, 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 |
|
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 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, Data |
|
PUC Tax |
T | DW, 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 |
|
City/County Utility User Tax |
T |
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 |
|
Subscriber Line Charge |
T |
S |
Monthly recurring charge applied to all phone line, trunk, and PRI services offered pursuant to Digital West’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 Digital West assesses and retains. |
Telephone |
|
Internet Infrastructure Fee/Network Access Maintenance Fee |
D |
S |
A fee to defray costs associated with building and maintaining Digital West’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 Digital West assesses and retains. |
Data |
|
Regulatory Administration 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 Digital West assesses and retains. |
Telephone |
|
Property Tax Assessment |
D | S |
This fee is assessed to recover the property taxes imposed on Digital West’s network. It is a monthly charge to defray a portion of the State or Local property taxes. This charge is not a customer tax or fee assessed by a government agency. It is a surcharge Digital West assesses and retains. |
Data |
|
Regulatory Compliance Surcharge |
T and D | S |
This fee is assessed to recover the cost of complying with various regulatory requirements and regulatory administrative costs. This charge is not a customer tax or fee assessed by a government agency. It is a surcharge Digital West assesses and retains. |
Telephone, Data |
| LEGEND | |||
| Tax Type | Imposed On | ||
| T | Telephone (Voice) | C | Customer |
| D | Data (Internet) | DW | Digital West |
| DW, P | Digital West passed through to Customer |
||
| S | Surcharge imposed by Digital West | ||