(a)

1. (1) The department shall perform all functions incident to the collection of the local charges of a local jurisdiction or local agency and shall collect and administer the local charges pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section 55001)) in the manner prescribed by this part, subject to the limitations set forth in Section 42105. For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the local charges imposed by this part, and references to “feepayer” shall include a person required to pay the local charges imposed by this part, which includes the sellers, who shall be required to register with the department.
2. (2) Notwithstanding Article 1.1 (commencing with Section 55050) of Chapter 3 of Part 30, any person required, or that elects, to remit amounts due under Part 1 (commencing with Section 6001) by electronic funds transfer pursuant to Article 1.2 (commencing with Section 6479.3) of Chapter 5 of Part 1 shall remit the local charges due under this section by electronic funds transfer.

(c)

1. (1) The department shall prescribe and adopt rules and regulations as may be necessary or desirable for the administration and collection of local charges and the distribution of the local charges collected.
2. (2) The department may prescribe, adopt, and enforce any emergency regulations as necessary to implement this part. Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.

(g) The department may contract with a third party for purposes of this part, solely in connection with the following department duties:

1. (1) To allocate and transmit collected local charges in the Local Charges for Prepaid Mobile Telephony Services Fund pursuant to subdivision (b) to the appropriate local jurisdictions.
2. (2) To audit proper collection and remittance of the local charge pursuant to this part.
3. (3) To respond to requests from sellers, consumers, boards, and others regarding issues pertaining to local charges that are within the scope of the department’s duties.

(h) For purposes of this part, any third-party contract under subdivision (g) shall be subject to the following limitations:

1. (1) Any third party shall, to the same extent as the department, be subject to subdivision (b) of Section 55381, relating to unlawful disclosures.
2. (2) A third-party contract shall not provide, in whole or in part, in any manner a contingent fee arrangement as payment for services rendered. For purposes of this section, “contingent fee” includes, but is not limited to, a fee that is based on a percentage of the tax liability reported on a return, a fee that is based on a percentage of the taxes owed, or a fee that depends on the specific tax result attained.