California Code, Revenue and Taxation Code - RTC § 41052

(a) On or before the last day of the second month following each month in which the surcharges were collected, a return for that month shall be filed by a service supplier with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

(b) The service supplier shall include a list of any service users who have refused to pay a cumulative total of three dollars ($3) or more of the surcharges imposed by this part with each return filing.