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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 /> 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 /> L "Section"—all section references are to the Revenue and Taxation Code. <br /> J. "Seller" means a person that sells prepaid mobile telephony service to a <br /> person in a retail transaction. <br /> ARTICLE II <br /> BOARD ADMINISTRATION AND COLLECTION OF LOCAL CHARGES <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 /> 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 /> 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 /> 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 /> 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 /> 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 /> 2 <br /> ATTY/AGR/2015.166/AGREEMENT WITH BOE LOCAL CHARGE AGR <br /> REV:08-13-15 RL <br />