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[Utah Code Table of Contents]
[TITLE 11. Table of Contents]
11-26-1 (Superseded 07/01/04). Definitions - Ceiling on local charges based on gross revenues of public service provider.
(1) As used in this chapter:
(a) (i) "Exchange access services" means telephone exchange lines or channels, and services provided in connection with them, which are necessary to provide access from the premises of a subscriber to the local switched public telecommunications network of the public utility to effect communication or the transfer of information.
(ii) "Exchange access services" does not include:
(A) private line services;
(B) long distance toll services;
(C) carrier access services;
(D) telephonic services that are not regulated by the Utah Public Service Commission; and
(E) services that emulate functions available in customer premises equipment.
(b) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
(i) a tax;
(ii) a license;
(iii) a fee;
(iv) a license fee;
(v) a license tax; or
(vi) a charge similar to Subsections (1)(b)(i) through (v).
(c) "Public service provider" means:
(i) a public utility; or
(ii) a person or entity engaged in the business of supplying:
(A) telephone service; or
(B) taxable energy as defined in Section 10-1-303 .
(2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:
(a) imposed on the basis of the gross revenues of the public service provider;
(b) derived from sales, use, or both sales and use of the service within the county or municipality; and
(c) in a total amount that is greater than 6% of gross revenues.
(3) The determination of gross revenues under this section may not include:
(a) the sale of gas or electricity as special fuel for motor vehicles;
(b) the sale of telephone service provided by a public utility regulated by the Utah Public Service Commission other than:
(i) exchange access services;
(ii) extended area service;
(iii) customer access line charges; and
(iv) any services for which a tax or other charge was being paid pursuant to this section as of January 1, 1992; or
(c) a local charge.
(4) This section may not be construed to:
(a) affect or limit the power of counties or municipalities to impose sales and use taxes under Title 59, Chapter 12, Part 2, Local Sales and Use Tax Act, or Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.
(5) This section takes precedence over any conflicting
provision of law.
2001
11-26-1 (Effective 07/01/04). Definitions - Ceiling on local charges based on gross revenues of public service provider.
(1) As used in this chapter:
(a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
(i) a tax;
(ii) a license;
(iii) a fee;
(iv) a license fee;
(v) a license tax; or
(vi) a charge similar to Subsections (1)(a)(i) through (v).
(b) "Municipality" means:
(i) a city; or
(ii) a town.
(c) "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303 .
(2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:
(a) imposed on the basis of the gross revenues of the public service provider;
(b) derived from sales, use, or both sales and use of the service within the county or municipality; and
(c) in a total amount that is greater than 6% of gross revenues.
(3) The determination of gross revenues under this section may not include:
(a) the sale of gas or electricity as special fuel for motor vehicles; or
(b) a local charge.
(4) This section may not be construed to:
(a) affect or limit the power of counties or municipalities to impose sales and use taxes under:
(i) Title 59, Chapter 12, Sales and Use Tax Act; or
(ii) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.
(5) This section takes precedence over any conflicting
provision of law.
2003
11-26-2 Exemption of municipality from taxation limitation.
A municipality is exempt from this limit by a majority
vote of its voters voting in a municipal election.
1981
11-26-3 (Repealed 07/01/04). Local charge on certain revenues of public utility or telephone service suppliers - Notice and hearing requirements.
(1) If a municipality seeks to impose a new local charge, or to change an existing local charge, on the gross revenues of a public utility or other entity providing telephone service, and the local charge would apply to extended area service or to customer access line charges, the municipality shall advertise its intention to do so and hold a public hearing on the proposed ordinance.
(2) The advertisement under Subsection (1) shall meet
the same size, type, placement, and frequency requirements
as provided for notices of property tax certified tax rate
increases in Section
59-2-919
.
2003
