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CALIFORNIA BOARD OF EQUALIZATION - 2015
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CALIFORNIA BOARD OF EQUALIZATION - 2015
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Last modified
9/29/2015 10:31:32 AM
Creation date
9/29/2015 10:20:39 AM
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Contracts
Company Name
CALIFORNIA BOARD OF EQUALIZATION
Contract #
A-2015-184
Agency
FINANCE & MANAGEMENT SERVICES
Council Approval Date
8/18/2015
Expiration Date
1/20/2020
Destruction Year
2025
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ARTICLE IV <br />LOCAL CHARGES <br />A. Local Charges — Timeliness — This part shall remain in effect until <br />proposed California Code of Regulations, title 18, section 2460 is adopted by the <br />Board and approved by the Office of Administrative Law. <br />1. Ordinances in effect as of September 1, 2015. <br />On or after January 1, 2016, a local charge imposed by a local jurisdiction on prepaid <br />mobile telephony services shall be collected from the prepaid consumer by a seller at the <br />same time and in the same manner as the prepaid NITS surcharge is collected under Part <br />21 (commencing with section 42001) provided that, on or before September 1, 2015, the <br />local jurisdiction enters into a contract with the Board pursuant to section 42101.5. <br />Thereafter, all subsequently enacted local charges, increases to local charges, or other <br />changes thereto, shall become operative pursuant to paragraphs (2), (3), and (4). <br />2. New charges. When a local jurisdiction adopts a new local charge after <br />September 1, 2015, the local jurisdiction shall enter into a contract with the Board, <br />pursuant to section 42101.5, on or before December 1st, with collection of the local <br />charge to commence April 1st of the next calendar year. <br />3. Increases in local charges. When a local jurisdiction increases an existing <br />local charge after September 1, 2015, the local jurisdiction shall provide the Board <br />written notice of the increase, on or before December 1st, with collection of the local <br />charge to commence April 1st of the next calendar year. <br />4. Inaccurate rate posted on the Board's website. When a local jurisdiction <br />notifies the Board in writing that the rate posted on the Board's Internet Web site (posted <br />rate) for a local charge imposed by that local jurisdiction is inaccurate, including <br />scenarios where the local charge was reduced or eliminated, the recalculated rate <br />applicable to the local jurisdiction shall become operative on the first day of the calendar <br />quarter commencing more than 60 days from the date the Board receives the local <br />jurisdiction's written notification that the posted rate is inaccurate. <br />A. Local Charges — Timeliness — This part shall take effect and supersede <br />the above "Local Charges — Timeliness section when California Code of <br />Regulations, title 18, section 2460 is adopted by the Board and approved by the <br />Office of Administrative Law. <br />1. Ordinances in effect as of September 1, 2015. On or after January 1, 2016, <br />a local charge imposed by a local jurisdiction on prepaid mobile telephony services shall <br />be collected from the prepaid consumer by a seller at the same time and in the same <br />manner as the prepaid NITS surcharge is collected under Part 21 (commencing with <br />section 42001) provided that, on or before September 1, 2015, the local jurisdiction enters <br />into a contract with the Board pursuant to section 42101.5. <br />In the event a local jurisdiction does not enter into a contract with the Board by <br />September 1, 2015, the local jurisdiction may enter into a contract with the Board, <br />pursuant to section 42101.5, on or before December 1st, with collection of the local <br />charge to commence April 1st of the next calendar year. Thereafter, all subsequently <br />6 <br />
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