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Local Jurisdiction City of San Leandro <br />AGREEMENT FOR STATE COLLECTION AND ADMINISTRATION OF <br />LOCAL CHARGES <br />This Agreement is for the purpose of implementing the Local Prepaid Mobile Telephony <br />Services Collection Act (Part 21.1, commencing with Section 42 100) of Division 2 of the <br />Revenue and Taxation Code), hereinafter referred to as the Local Charge Act. The <br />City of San Leandro and the State Board of Equalization, hereinafter called <br />-'-1 .' <br />'name.' local jurisdiction <br />the Board, do agree as follows: <br />ARTICLE I <br />DEFINITIONS <br />Unless the context requires otherwise, wherever the following terms appear in this <br />Agreement they shall be interpreted to mean the following: <br />A. "Administrative Expenses" means all expenses incurred by the Board in the <br />administration and collection of the local charges, including preparation and wind down <br />costs which are reimbursable to the Board from the revenues collected by the Board on <br />behalf of the local jurisdiction. <br />B. "Contingent Fee" includes, but is not limited to, a fee that is based on a <br />percentage of the tax liability reported on a return, a fee that is based on a percentage of <br />the taxes owed, or a fee that depends on the specific tax result attained. <br />C. "Direct Seller" means a prepaid Mobile Telephony Service (MTS) provider or <br />service supplier, as defined in section 41007, that makes a sale of prepaid mobile <br />telephony services directly to a prepaid consumer for any purpose other than resale in the <br />regular course of business. A direct seller includes, but is not limited to, a telephone <br />corporation, a person that provides an interconnected Voice over Internet Protocol (VOIP) <br />service, and a retailer as described in section 42004(b)(1). <br />D. "Local Charges" means a utility user tax imposed on the consumption of <br />prepaid mobile telephony services, as described in section 42102, and charges for access <br />to communication services or to local "911" emergency telephone systems imposed by a <br />local jurisdiction, as described in section 42102.5. <br />E. "Local Jurisdiction" or "local agency" means a city, county, or city and <br />county, which includes a charter city, county, or city and county of this State, which has <br />adopted an ordinance imposing a local charge of the kind described in Part 21.1 of <br />Division 2 of the Revenue and Taxation Code and has entered into a contract with the <br />Board to perform all functions incident to the collection of the local charges. <br />F. "Ordinance" means an ordinance of a local jurisdiction imposing a local <br />charge, including any local enactment relating to the filing of a refund or a claim arising <br />under the ordinance, attached hereto, as amended from time to time. <br />1 <br />