§ 26.65.053. Surcharge return and remittance.

A.

A telephone company shall submit to the municipal treasurer a return, upon forms provided by the department, and submit payment for the surcharges due the municipality.

1.

A surcharge return shall be filed every month, even if there are no surcharges due for the month being reported.

2.

Each monthly surcharge return is due on or before the last day of the second month following the month in which the surcharges were billed.

3.

Surcharge returns and surcharges to be remitted under this chapter must be received by the treasurer within the time prescribed by this section.

B.

The return shall be signed upon oath executed by the agent of the telephone company preparing the return and must include:

1.

The name and address of the telephone company;

2.

The name and title of the person preparing the return;

3.

The month being reported for which the surcharges were billed;

4.

The amount of gross surcharges billed for the month;

5.

The amount of deduction claimed for surcharges previously billed and remitted to the municipal treasurer, but charged off as uncollectible during the month being reported or estimated charge-offs;

6.

The prorated recoveries, representing the month's collection of surcharges previously written off as uncollectible;

7.

The amount of deduction claimed for the telephone company's administrative costs to collect the surcharges provided the surcharge return is timely filed and surcharges are timely remitted;

8.

The net amount of remittance due to the municipal treasurer; and

9.

Other information and supporting documentation which may be required by the municipality.

C.

The treasurer shall provide the chief of police and fire chief with copies of returns filed by the telephone company.

D.

The chief fiscal officer may prepare and file an involuntary surcharge return on behalf of the telephone company, if a telephone company fails to:

1.

File a surcharge return under this section; or

2.

When the chief fiscal officer finds a surcharge return filed by a telephone company is not supported by the telephone company's records.

3.

Surcharges due, as reflected on a return filed on behalf of a telephone company under this subsection, may be premised upon any information available to the chief fiscal officer.

4.

In the event an involuntary return is filed for a telephone company under this subsection, the telephone company shall be liable for the surcharges stated on the return, plus all penalties and interest provided for in this chapter.

E.

A payment submitted to the treasurer for amounts due under this chapter shall be credited to the surcharge return period for which remitted, in the following order:

1.

Payment of costs;

2.

Penalties;

3.

Interest; and

4.

Surcharges.

(AO No. 93-302, § 1, 10-12-93; AO 2001-176, § 9, 12-1-01; AO No. 2009-79, § 5, 7-1-09)