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HomeMy WebLinkAbout2023 SURCHARGE RESOLUTION AUDIT AND APPEAL PROCEEDURE - SIGNEDEAGLE COUNTY E-911 EMERGENCY TELEPHONE SERVICE AUTHORITY BOARDRESOLUTION APPROVING PROCEDURES FOR COLLECTION, AUDIT AND APPEAL RESOLUTION NUMBER 23-2 WHEREAS, the Eagle County E-911 Emergency Telephone Services Authority (the “Authority”) is a Governing Body as defined in C.R.S. § 29-11-101(16), responsible for establishing, collecting and disbursing of the Emergency Telephone Surcharge in Eagle County, Colorado pursuant to C.R.S. §§ 29-11-102, 103 and 104; and WHEREAS, C.R.S. § 29-11-103(7)(f) provides that the audit and appeal procedure adopted by ordinance or resolution as applicable to each governing body for excise charges shall apply to Emergency Telephone Charges. NOW, THEREFORE, in consideration the foregoing, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE AUTHORITY, THAT, the attached “Collection, Audit and Appeal Procedure” for fiscal year 2023 be hereby adopted this 28th day of September 2023. THAT, the Collection, Audit and Appeal Procedure shall continue to apply to Emergency Telephone Charges in the Authority’s jurisdiction until amended or repealed by the Authority, or otherwise deemed inapplicable due to a change in the law. MOVED, READ AND ADOPTED by the Eagle County E-911 Emergency Telephone Service Authority Board at its regular meeting held the 28th day of September, 2023. EAGLE COUNTY E-911 EMERGENCY TELEPHONE SERVICE AUTHORITY BOARD ATTEST: ____________________________ By: ______________________________ Authority Board Secretary Mark Novak, Chair ____________________________ Kevin Kromer, Board Member ____________________________ Karen Murphy, Board Member ___________________________ Jim Bradford, Board Member DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 2 EMERGENCY TELEPHONE CHARGE 2023 and COLLECTION, AUDIT AND APPEAL PROCEDURES Sec. 1. Definitions. (a) The following terms shall have the same meaning as provided in Section 29-11-101, C.R.S.: “911 access connection,” "Basic Emergency Service Provider” ("BESP"), "Emergency Telephone Charge” (“ETC”), “Governing Body,” “Governing Body’s Jurisdiction” (“Jurisdiction”), "Service Supplier," and "Service User." (b) The term “ETC Collections Manager” (“Manager”) means the official or individual appointed by the Eagle County E-911 Emergency Telephone Service Authority Board (hereinafter, “Governing Body”) who shall be responsible for, directly or through one or more designees: (i) maintaining a record of Service Suppliers providing service in the Jurisdiction which have registered with the Manager pursuant to Section 4(b) hereof; (ii) receiving ETC Remittance Reports and remittances of associated ETCs pursuant to Section 4(c) hereof; (iii) estimating ETCs due and/or notifying Service Suppliers of penalties and interest due upon delinquent or omitted filing of ETC Remittance Reports and remittance of ETCs, and transmitting written notice and demand for payment, pursuant to Section 4(d) hereof; (iv) auditing Service Supplier remittances of ETCs pursuant to Sections 5 and 6 hereof; (v) reviewing petitions for changes in assessments pursuant to Section 7 hereof; (vi) causing commencement of legal actions to collect ETCs, interest and penalties due but unremitted, and causing liens to be filed to secure payment of ETCs; and (vii) such other actions as may be necessary or convenient for the receipt and collection of ETCs, and interest and penalties thereon. The ETC Collections Manager and contact information is attached hereto at Appendix A. Sec. 2. Emergency Telephone Charge. (a) There is hereby imposed an Emergency Telephone Charge (“ETC”) upon 911 Access Connections within Eagle County (the Governing Body’s Jurisdiction) in the amount of $2.05 per month per 911 Access Connection. This ETC amount shall be in effect from the date hereof until the date upon which a Resolution is adopted establishing a different monthly ETC amount. The ETC shall be imposed only upon service users having a billing address within the Governing Body’s Jurisdiction, as more specifically described in Appendix B hereto. (Note: Postal Codes do not conform to Jurisdictional boundaries.) (b) Funds collected from the ETC imposed by this section shall be spent solely as authorized by section 29-11-104, C.R.S., as amended. DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 3 Sec. 3. Collection of Emergency Telephone Charge. Every service supplier providing service within the Jurisdiction shall collect the ETC in accordance with Section 29-11-101, C.R.S., et seq., and remit the ETCs so collected to the Manager monthly along with completed ETC Remittance Forms in the form appended hereto at Appendix C. Sec. 4. Service supplier responsible for payment of the Emergency Telephone Charge. (a) Amount. Every service supplier shall be liable for: (i) The ETCs imposed and collected under this Resolution until they have been remitted to the Manager; and (ii) The ETCs imposed under this Resolution that the service supplier does not bill and collect from the service user. (b) Registration. Every service supplier providing service within the Jurisdiction shall register with the Manager. (c) Remittance. Every service supplier shall, on or before the last day of each month, file an ETC Remittance Form (blank copy attached hereto) with the Manager for the preceding calendar month and remit to the Manager simultaneously therewith the total amount of the ETCs collected under this Resolution for the preceding month. Service Suppliers may retain two (2) percent of the total amount of the ETCs collected as a discount allowable for prompt payment. If any service provider is delinquent in remitting the ETCs imposed by this Resolution, other than in unusual circumstances shown to the satisfaction of the Manager, the Service Supplier shall not be allowed to retain any discount allowable for the prompt payment, and the full amount shall be remitted to the Manager by any such delinquent service supplier together with any other applicable interest or penalties payable under the terms of this Resolution. (d) Interest and penalties. Section 29-11-103(6) C.R.S. provides that the Service Supplier is entitled to retain deduct and retain 2% of “every timely remittance. In any case in which a service supplier fails to timely file an ETC Remittance Form or remit the ETCs within the time required by this Resolution, but without the intent to defraud, there shall be added as a penalty, fifteen (15) percent of the estimated amount of the deficiency, and interest in such cases shall be collected at the rate of one (1) percent each month or fraction thereof, on the amount due on the deficiency from the time the ETC Remittance Form was due to the date the amount is paid, which interest and addition shall become due and payable within thirty (30) days after the written notice and demand by the Manager, and such penalty and interest shall be assessed, collected and paid in the same manner as the ETC itself. (e) Delinquent payments. Payments of part of less than all of a deficiency, including interest, or interest and penalty, shall be first applied to penalty, if any, secondly to accrued interest and, lastly, to the ETC itself. Sec. 5. Duty to keep books and records. It shall be the duty of every service supplier hereunder to keep and preserve suitable records of all ETCs collected by the service supplier and such other books or accounts as may be necessary to determine the amount of the ETCs for the collection or payment of which the DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 4 service supplier is liable under this Resolution. It shall be the duty of every service supplier to keep and reserve for a period of one (1) year following the due date of the ETC Remittance Form or the payment of the ETC all such books, invoices and other records necessary to determine the ETCs, and the same shall be open for examination by the Manager. Upon demand by the Manager, the service supplier shall make the books, invoices, accounts or other records it maintains available at the office of the Manager or some other office designated by the Manager for examination, inspection and audit by the Manager. The Manager, in the Manager ‘s discretion, may make, permit or cause to be made the examination, inspection, or audit of books, invoices, accounts and other records so kept or maintained by the service supplier. Sec. 6. Audit; estimate of ETCs, penalty, and interest; notice; assessment. (a) The Manager is authorized to examine, inspect and audit the books, invoices, accounts and other records kept or maintained by the service supplier for the collection of the ETCs imposed by this Resolution. If the Manager determines that any service supplier neglects or refuses to make a timely ETC Remittance Form in payment of the ETCs or to pay or to correctly account for any ETCs as required by this Resolution, the Manager shall make an estimate, based upon such information as may be available, with or without employing investigative powers vested in the Manager by this Resolution of the amount of the ETCs due for the period or periods for which the service supplier is delinquent; and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to fifteen (15) percent thereof, together with the interest on such delinquent ETCs at the rate of one (1) percent each month, or a fraction thereof, from the date when due until the date paid. (b) Promptly thereafter the Manager shall notify the delinquent service supplier in writing and demand payment thereof of such estimated ETCs, penalty and interest. (c) Such estimated amounts shall thereupon become an assessment, and such assessment shall be final and due and payable from the service supplier to the Governing Body thirty (30) days from the date of the notice and demand, provided, however, that within said thirty-day period the delinquent service supplier may petition the Manager in writing for review of the assessment in the manner provided in this Resolution. The filing of a petition shall not toll the accrual of interest on the amount of ETCs due. Sec. 7. Review by the ETC Collections Manager. (a) Petitions. Petitions submitted to the Manager shall be in writing and shall contain a statement of facts and reasons for and the amount of the requested changes in the assessment, and shall otherwise comply with the applicable rules promulgated by the Manager relating to petitions and hearings. (b) Time limit for filing petitions. Petitions shall be submitted to the Manager within thirty (30) days from the date of the assessment. If a petition is not submitted within this time, the assessment or decision is final and no further review is available. (c) Notice of hearing. The Manager shall notify the service supplier in writing of the time and place within the Jurisdiction fixed for hearing. (d) Hearings. A hearing, if any, shall be conducted in accordance with applicable rules promulgated by the Manager relating to petitions and hearings. DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 5 (e) Manager may appoint designee. A hearing, if any, shall be before the Manager or its designee, who is authorized to administer oaths, to take testimony, to hear arguments, and to issue all necessary and appropriate orders and decisions. (f) Burden of proof. The burden of proof that the assessment is incorrect shall be on the service supplier and such proof shall be by a preponderance of evidence. (g) Final order or decision. The final order or decision of the Manager or its designee shall be in writing and notice thereof shall be mailed to the service supplier forthwith. Sec. 8. Review of Manager’s final order or decision. Should the service supplier be aggrieved by a final order or decision of the Manager, the service supplier may proceed to have the same reviewed under Colorado Rule of Civil Procedure 106(a)(4) by the district court for the second judicial district of the state. The petition or complaint for review must be filed within thirty (30) days from the date of the final order or decision of the Manager and, also, the decision of the district court (or such other tribunal having jurisdiction), using all judicial, appellate, and extraordinary proceedings available. Sec. 9. Lien. The ETC imposed by this Resolution, together with the interest and penalties herein provided and the costs of collection which may be incurred, shall be and, until paid, remain a lien upon the goods, merchandise, furniture and fixtures, tools and equipment of any service supplier, or used by any service supplier in conducting its business under lease, title retaining contract or other contract arrangement, within the Jurisdiction and shall have priority over other liens except for general taxes. No delays, mistakes, errors, defects, or irregularities in an act or proceeding authorized herein shall prejudice or invalidate any assessment or affect the lien thereof. Such liens may be foreclosed by seizing under distraint warrant and selling so much of said merchandise, furniture and fixtures tools and equipment as may be necessary to discharge said lien. Sec. 10. Statute of limitations. (a) Except as provided in this section and unless such time is extended by waiver, the amount of the ETCs imposed by this Resolution and the penalty and interest applicable thereto other than interest accruing thereafter, shall be assessed within one (1) year after the ETC Remittance Form is due, and no action to collect the same commenced after the expiration of such period unless the Manager issues a notice of assessment for a change deficiency within such period. (b) In the case of failure to file an ETC Remittance Form or the filing of a false or fraudulent ETC Remittance Form with intent to evade the ETCs, the together with penalty and interest may be assessed and collected at any time. (c) Where, before the expiration of the time prescribed in this section for the assessment of the ETC both the Manager and the service supplier have consented in writing to an assessment after such time, the ETCs may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. No lien shall continue under this Resolution beyond the period provided for assessing the ETCs unless DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 6 the ETCs have been assessed within the period, as it may be extended, and the lien shall then continue for one (1) year after the expiration of any such period, unless otherwise specifically provided in this Resolution. DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 APPENDIX A EMERGENCY TELEPHONE CHARGE COLLECTIONS MANAGER Eagle County E-911 Authority c/o Eagle County Finance Department P.O. 850 500 Broadway Eagle, Colorado 81631 970-328-3510 970-328-3519 financeinvoices@eaglecounty.us DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 APPENDIX B GOVERNING BODY JURISDICTION https://map.eaglecounty.us/GIS_Viewer/ DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 APPENDIX C EMERGENCY TELEPHONE CHARGE REMITTANCE FORM Eagle County E-911 Emergency Telephone Service Authority Emergency Telephone Charge Remittance form See 2nd Tab for Instructions 1. Date Filed 2. Collection Month and Year 3. Months Late (enter 0 if remitted by last day of month following collection) 0 4. Company Name: 5. Company Address: 6. Phone No. for Remittance Issues: 7. Email Address for Remittance Issues: 8. Email Address for Regulatory Issues: 9. Company FEIN 10. Total TDM/Landlines in Collection Area 11. Total Wireless Lines in Collection Area 12. Total Voice-over-Interenet Protocol Lines in Collection Area 13. Total Lines (lines 10+11+12) 0.00 14. Total State and Local Government Customers (all line types) 15. Uncollected (on bill, but customer didn't pay) 16. Total Lines for Remittance (lines 13-14-15) 0.00 17. Current Emergency Telephone Charge Rate $2.05 18. Line 16 x Line 17 $0.00 19. Service Supplier Fee (Line 18 x .02 IF remittance is timely) $0.00 20. Late Fee (Line 18 x 15% + Line 18 x 1% per month) $0.00 REMITTANCE DUE 21. Emergency Telephone Charge Remittance DUE (Lines 18 - 19 + 20) $0.00 I certify under penalty of perjury that the statements made and information provided herein is true, complete and correct to the best of my knowledge and belief. Approved by Collection Area Name DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 Signature https://map.eaglecounty. us/GIS_Viewer/ If paying by check by USPS: If paying by ACH: Eagle County E-911 Authority Routing number: 107005047 c/o Eagle County Finance Account Number: 2235568048 P.O. Box 850 500 Broadway Eagle, Colorado 81631 Include a copy of this completed form with your payment. Email a copy of this completed form to financeinvoices@eagleco unty.us. DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549 Eagle County E-911 Emergency Telephone Service Authority Board Resolution Number: ETC $2.05 DocuSign Envelope ID: B3F3907D-DAF0-47FB-8553-99660C9EC549