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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 />421.02. <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 />