Agmt15 State Board of Equalization

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ARTICLE IV LOCAL CHARGES A. Local Charges — Timeliness — This part shall remain in effect until proposed California Code of Regulations, title 18, section 2460 is adopted by the Board and approved by the Office of Administrative Law. 1. Ordinances in effect as of September 1,2015. On or after January 1, 2016, a local charge imposed by a local jurisdiction on prepaid mobile telephony services shall be collected from the prepaid consumer by a seller at the same time and in the same manner as the prepaid MTS surcharge is collected under Part 21 (commencing with section 42001) provided that, on or before September 1, 2015, the local jurisdiction enters into a contract with the Board pursuant to section 42101.5. Thereafter, all subsequently enacted local charges, increases to local charges, or other changes thereto, shall become operative pursuant to paragraphs(2), (3), and (4). 2. New charges. When a local jurisdiction adopts a new local charge after September l, 2015, the local jurisdiction shall enter into a contract with the Board, pursuant to section 42101.5, on or before December lst, with collection of the local charge to commence April 1 St of the next calendar year. 3. Increases in local charges. When a local jurisdiction increases an existing local charge after September l, 2015, the local jurisdiction shall provide the Board written notice of the increase, on or before December 1 st, with collection of the local charge to commence April l s`of the next calendar year. 4. Inaccurate rate posted on the Board's website. When a local jurisdiction notifies the Board in writing that the rate posted on the Board's Internet Web site (posted rate) for a local charge imposed by that local jurisdiction is inaccurate, including scenarios where the local charge was reduced or eliminated, the recalculated rate applicable to the local jurisdiction shall become operative on the first day of the calendar quarter commencing more than 60 days from the date the Board receives the local jurisdiction's written notification that the posted rate is inaccurate. A. Local Charges — Timeliness — This part shall take effect and supersede the above "Local Charges — Timeliness section when California Code of Regulations, title 18, section 2460 is adopted by the Board and approved by the Office of Administrative Law. 1. Ordinances in effect as of September 1, 2015. On or after January 1, 2016, a local charge imposed by a local jurisdiction on prepaid mobile telephony services shall be collected from the prepaid consumer by a seller at the same time and in the same manner as the prepaid MTS surcharge is collected under Part 21 (commencing with section 42001)provided that, on ar before September 1, 2015,the local jurisdiction enters into a contract with the Board pursuant to section 42101.5. In the event a local jurisdiction does not enter into a contract with the Board by September 1, 2015, the local jurisdiction may enter into a contract with the Board, pursuant to section 42l O 1.5, on or before December 1 St, with collection of the local charge to commence April 1 S` of the next calendar year. Thereafter, all subsequently 6 ATTY/AGR/2015.166/AGREEMENT WITH BOE LOCAL CHARGE AGR REV:08-13-15 RL