C.R.S.
Section 29-11-103
Remittance of charges
- administrative fees
- rules
(1)
Every service supplier providing service within a governing body’s jurisdiction shall collect an emergency telephone charge imposed in accordance with section 29-11-102 and the 911 surcharge imposed in accordance with section 29-11-102.3 from its service users.(2)
The duty to collect or remit charges commences at the time specified by the governing body in the case of an emergency telephone charge or on January 1, 2021, in the case of the 911 surcharge. The emergency telephone charge and the 911 surcharge must be stated separately on a service user’s bill, unless the service supplier does not separately list any fees or surcharges as line items.(3)
A service supplier is liable only for an emergency telephone charge collected under this part 1 until it is remitted to the governing body and only for the 911 surcharge collected under this part 1 until it is remitted to the commission. The amount remitted by the service supplier must reflect the actual collections based on the actual 911 access connections billed in the governing body’s jurisdiction.(4)
A service supplier shall remit the 911 surcharge in accordance with section 29-11-102.3 and rules adopted by the commission.(5)
A service supplier shall remit an emergency telephone charge imposed to the governing body that imposed the emergency telephone charge monthly, along with a report in such form as required by the governing body. The service supplier required to file the report shall deliver the report, together with a remittance of the amount of the charge payable, to the office of the governing body. The amount of the emergency telephone charge collected or paid in one month by the service supplier, less the administrative fee allowed to the service supplier pursuant to subsection (6) of this section, shall be remitted to the governing body based on the governing body’s jurisdiction no later than the last day of the month following the close of the preceding month. The governing body may, by ordinance or resolution as appropriate, establish payment procedures and schedules different from those in this section, in which case a service supplier shall remit the emergency telephone charge in accordance with the resolution or ordinance.(6)
From every timely remittance of an emergency telephone charge to the governing body, the service supplier required to remit is entitled to deduct and retain two percent of said remittance.(7)
Intentionally left blank —Ed.(a)
The service supplier shall maintain a record of the amount of each emergency telephone charge and 911 surcharge collected and remitted by service user address for a period of three years after the time the charge was collected and remitted. The service supplier shall cooperate with governing bodies to provide a reasonable number of randomly selected service addresses for verification of collection and remittance at no charge.(b)
If a service supplier fails to timely file a report and remit an emergency telephone charge or the 911 surcharge as required by this section, or if a service supplier files an incorrect report or fails to remit the correct amount, the governing body or the commission shall estimate the amount of the remittance due for the period or periods for which the service supplier is delinquent. The governing body or the commission shall make the estimate based upon the information available. The governing body or the commission shall compute and assess a penalty equal to fifteen percent of the estimate of the delinquent amount, and shall assess interest on the delinquent charges at the rate of one percent each month from the date when due until the date paid.(c)
Except as provided in this section and unless such time is extended by agreement pursuant to subsection (7)(d) of this section, the amount of a delinquent remittance and the penalty and interest owed under subsection (7)(b) of this section, other than interest accruing thereafter, must be assessed within three years after the date the incorrect report was filed or the delinquent report was to be filed. A governing body or the commission shall not file a notice of lien, issue a distraint warrant, institute a suit for collection, or take other action to collect the amount after the expiration of such period unless the governing body or the commission issues a notice of assessment for the amount within such period or within an extended period pursuant to subsection (7)(d) of this section.(d)
If, before the expiration of the time prescribed for the assessment of delinquent amounts in subsection (7)(c) of this section, the governing body or commission and the service supplier consent in writing to an assessment after such time, the amount calculated in accordance with subsection (7)(b) of this section may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The governing body or the commission may file a lien against the property of the service supplier for up to one year after the expiration of any such period, unless otherwise specifically provided in this part 1.(e)
The commission or one or more governing bodies may conduct an audit of a service supplier’s books and records concerning the collection and remittance of the charges authorized by this part 1. A public inspection of the audit and of documents reviewed in the audit is subject to section 24-72-204. The commission and each governing body conducting such an audit are separately responsible for expenses each may incur to conduct the audit. The commission, either on its own motion or in response to a petition from a governing body, may pay the expenses incurred by a governing body as a cost of administering the 911 surcharge in accordance with section 29-11-102.3 (3)(c)(II). The commission shall review such petitions from governing bodies on an expedited basis. In connection with audits performed, service suppliers shall make relevant records available to the auditors at no charge.(f)
The audit and appeal procedures adopted by ordinance or resolution as applicable in each governing body for excise charges shall apply to emergency telephone charges. In the case of audits conducted by or on behalf of the commission, or appeals pursued against the commission, the commission shall promulgate rules governing the audit and appeal procedures.(g)
Penalties and interest collected by the commission related to remittances of the 911 surcharge are collected on behalf of the governing bodies. The commission shall deposit any penalties or interest in the 911 surcharge trust cash fund created in section 29-11-102.3 (3)(c)(II) and shall distribute the money in accordance with section 29-11-102.3 (3)(c).
Source:
Section 29-11-103 — Remittance of charges - administrative fees - rules, https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-29.pdf (accessed Oct. 20, 2023).
Up to date