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5. Reallocating local charges as a result of correcting errors relating to the <br /> location of the point of sale of a seller or the known address of a consumer, for up to two <br /> past quarters from the date of knowledge. <br /> 6. Collecting local charges on prepaid mobile telephony service and access to <br /> communication services or access to local 911 emergency telephone systems imposed on <br /> direct sellers. <br /> 7. Enforcement, including audits, of the collection and remittance of local <br /> charges by direct sellers pursuant to the ordinance. <br /> 8. The local jurisdiction shall be the sole necessary party defendant on whose <br /> behalf the local charge is collected in any action seeking to enjoin collection of a local <br /> charge by a seller, in any action seeking declaratory relief concerning a local charge, in <br /> any action seeking a refund of a local charge, or in any action seeking to otherwise <br /> invalidate a local charge. There shall be no recovery from the State for the imposition of <br /> any unconstitutional or otherwise invalid local charge that is collected under the Local <br /> Act. <br /> 9. Entering into an agreement with the Board to perform the functions incident to <br /> the collection of the local charges imposed on sellers that are not direct sellers. <br /> 10. Submitting an executed Certification to the Board, certifying that: <br /> (a) the local jurisdiction's ordinance applies the local charge to prepaid mobile <br /> telephony services; <br /> (b) the amount of the rate charged for access to local 911 emergency telephone <br /> systems or access to communications services complies with the requirements of section <br /> 42102.5; and/or applies the tiered rate for the utility user tax, as identified in section <br /> 42102. <br /> (c) The local jurisdiction shall further certify that it agrees to indemnify and to <br /> hold harmless the Board, its officers, agents, and employees for any and all liability for <br /> damages that may result from the Board's collection pursuant to this Agreement. <br /> 11. Submitting signed documents to the Board to include agreement(s), <br /> certification, copy of ordinance(s), and resolution(s). <br /> 12. Providing payment to the Board of the local jurisdiction's pro rata share of the <br /> Board's cost of collection and administration as established pursuant to subdivision (e) of <br /> section 42020. <br /> 5 <br /> ATTY/AGR/2015.166/AGREEMENT WITH BOE LOCAL CHARGE AGR <br /> REV:08-13-15 RL <br />