CHAPTER 8
TELEPHONE FRANCHISE TAX
Sections:
6-8-103 Rate Limitation and Exemption Therefrom.
6-8-104 Effective Date of Tax Levy.
6-8-105 Changes in Rate or Repeal of the Tax.
6-8-106 Interlocal Agreement for Collection of the Tax.
6-8-107 Procedures for Taxes Erroneously Recovered from Customers.
6-8-100 Definitions.
As used in this Chapter, terms are defined as in Section 10-1-402, Utah State Code.
(Ord. No. 02-2015 § 1, 02/17/2015)
6-8-101 Levy of Tax.
There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407, Utah Code.
(1979 Code 6-8-1; adopted by Ordinance No. 8-82; amended by Ordinance No. 11-02; Ord. No. 02-2015 § 1, 02/17/2015)
6-8-102 Rate.
The rate of tax levy shall be three and one-half percent (3.5%) of the telecommunications provider’s gross receipts from telecommunications service that are attributed to the municipality subject to the requirements of Section 10-1-407, Utah Code.
(Ord. No. 02-2015 § 1, 02/17/2015)
6-8-103 Rate Limitation and Exemption Therefrom.
The rate of this levy shall not exceed three and one-half percent (3.5%) of the telecommunication provider’s gross receipts from telecommunication service attributed to the municipality unless a higher rate is approved by a majority vote of the voters in this municipality that vote in:
(1) A municipal general election; or
(2) A regular general election.
(Ord. No. 02-2015 § 1, 02/17/2015)
6-8-104 Effective Date of Tax Levy.
This tax shall be levied beginning July 1, 2007.
(Ord. No. 02-2015 § 1, 02/17/2015)
6-8-105 Changes in Rate or Repeal of the Tax.
This Chapter is subject to the requirements of Section 10-1-403, Utah Code. If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Section 10-1-403, Utah Code.
(Ord. No. 02-2015 § 1, 02/17/2015)
6-8-106 Interlocal Agreement for Collection of the Tax.
On or before the effective date of the ordinance codified in this Chapter, the municipality shall enter into the uniform interlocal agreement with the Commission as described in Section 10-1-405, Utah Code, for the collection, enforcement, and administration of this municipal telecommunications license tax.
(Ord. No. 02-2015 § 1, 02/17/2015)
6-8-107 Procedures for Taxes Erroneously Recovered from Customers.
Pursuant to the provisions of Section 10-1-408, Utah Code, a customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from a customer the municipal telecommunications license tax unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Section 59-12-110.1(3), Utah Code.
(Ord. No. 02-2015 § 1, 02/17/2015)