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2 <br />G. “Quarterly local charges” means the total amount of local charges <br />transmitted by the Board to a local jurisdiction for a calendar quarter, as set forth in <br />section 42106(a)(1). <br /> <br />H. “Refund” means the amount of local charges deducted by the Board from a <br />local jurisdiction’s quarterly local charges in order to pay that jurisdiction’s share of a <br />local charge refund due to one taxpayer. <br /> <br />I. “Section” – all section references are to the Revenue and Taxation Code. <br /> <br />J. “Seller” means a person that sells prepaid mobile telephony service to a <br />person in a retail transaction. <br /> <br /> <br />ARTICLE II <br />BOARD ADMINISTRATION AND COLLECTION OF LOCAL CHARGES <br /> <br />A. Administration. The Board and the local jurisdiction agree that the Board <br />shall perform functions incident to the collection of the local charges from sellers that are <br />not direct sellers. <br /> <br />B. Collection. The Board shall collect the local charges in the same manner as it <br />collects the prepaid MTS Surcharge in the Prepaid Mobile Telephony Services Surcharge <br />Collection Act, subject to specified limitations in the Local Charge Act for which the <br />local jurisdiction is responsible, as set forth in Article III of this Agreement. <br /> <br />C. Audits. The Board’s audit duties shall be limited to verification that the seller <br />that is not a direct seller complied with the Local Charge Act. <br /> <br />D. Other applicable laws. The Board and the local jurisdiction agree that all <br />provisions of law applicable to the administration and operation of the Local Charge Act, <br />Prepaid Mobile Telephony Services Surcharge Collection Act, and the Fee Collection <br />Procedures Law (FCPL) shall be applicable to the collection of local charges. References <br />in the FCPL to feepayer include a person required to pay the local charge, including the <br />seller. All future amendments to applicable laws are automatically incorporated into this <br />Agreement. <br /> <br />E. Deposit of Local Charges. All local charges collected by the Board shall be <br />deposited in the Local Charges for Prepaid Mobile Telephony Services Fund in the State <br />Treasury to be held in trust for the local taxing jurisdiction. Local charges shall consist <br />of all taxes, charges, interest, penalties, and other amounts collected and paid to the <br />Board, less payments for refunds and reimbursement to the Board for expenses incurred <br />in the administration and collection of the local charges, including preparation and wind- <br />down costs. <br /> <br />F. Allocation of Expenses. The Board shall allocate the total combined annual <br />expenses incurred for administration and collection pursuant to the Prepaid Mobile <br />Telephony Services Surcharge Collection Act and the Local Charge Act on a pro rata <br />basis according to revenues collected for: (1) the emergency telephone users surcharge <br />portion of the prepaid MTS surcharge, (2) the Public Utilities Commission surcharges <br />ATTY/AGR/2015.166/AGREEMENT WITH BOE LOCAL CHARGE AGR <br />REV: 08-13-15 RL <br />6.3.B. - Page 10