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[Utah Code Table of Contents]
[TITLE 69. Table of Contents]
69-2-1 Short title.
This chapter is known as the "Emergency Telephone Service
Law."
1986
69-2-2 Definitions.
As used in this chapter:
(1) "911 emergency telephone service" means a communication system which provides citizens with rapid direct access to public emergency operation centers by dialing the telephone number "911" with the objective of reducing the response time to situations requiring law enforcement, fire, medical, rescue, and other emergency services.
(2) "Local exchange service" means the provision of public telecommunications services by a wireline common carrier to customers within a geographic area encompassing one or more local communities as described in the carrier's service territory maps, tariffs, price lists, or rate schedules filed with and approved by the Public Service Commission.
(3) "Local exchange service switched access line" means the transmission facility and local switching equipment used by a wireline common carrier to connect a customer location to a carrier's local exchange switching network for providing two-way interactive voice, or voice capable, services.
(4) "Mobile telecommunications service" is as defined in Section 54-8b-2 .
(5) "Public agency" means any county, city, town, special service district, or public authority located within the state which provides or has authority to provide fire fighting, law enforcement, ambulance, medical, or other emergency services.
(6) "Public safety agency" means a functional division of a public agency which provides fire fighting, law enforcement, medical, or other emergency services.
(7) "Radio communications access line" means the radio equipment and assigned customer identification number used to connect a mobile or fixed radio customer in Utah to a radio communication service provider's network for two-way interactive voice, or voice capable, services.
(8) "Radio communications service" means a public telecommunications service providing the capability of two-way interactive telecommunications between mobile and fixed radio customers, and between mobile or fixed radio customers and the local exchange service network customers of a wireline common carrier. Radio communications service providers include corporations, persons or entities offering cellular telephone service, enhanced specialized mobile radio service, rural radio service, radio common carrier services, personal communications services, and any equivalent wireless public telecommunications service, as defined in 47 CFR, parts 20, 21, 22, 24, and 90.
(9) "Wireline common carrier" means a public telecommunications
service provider that primarily uses metallic or nonmetallic
cables and wires for connecting customers to its local exchange
service networks.
2002
69-2-3 911 service - Establishment.
The governing authority of any public agency may establish
a 911 emergency telephone service to provide service to any
part or all of the territory lying within the geographical
area of such public agency and may join with the governing
authority of any other public agency to provide emergency
telephone service to any part or all of the territory lying
within their respective jurisdictions. A county may provide
911 emergency telephone service within other public safety
agency jurisdictions only upon agreement with the governing
authority of such public safety agency.
1986
69-2-4 Administration.
The administration of the 911 emergency telephone system
shall be provided by the governing authority of the public
agency establishing 911 emergency telephone service either
directly or by the appointment of employees of the public
agency as directed by the governing authority, except that
any 911 emergency telephone service established by a special
service district shall be administered as set forth in Title
17A, Chapter 2, Part 13.
1992
69-2-5 Funding for 911 emergency telephone service.
(1) In providing funding of 911 emergency telephone service, any public agency establishing a 911 emergency telephone service may:
(a) seek assistance from the federal or state government, to the extent constitutionally permissible, in the form of loans, advances, grants, subsidies, and otherwise, directly or indirectly;
(b) seek funds appropriated by local governmental taxing authorities for the funding of public safety agencies; and
(c) seek gifts, donations, or grants from individuals, corporations, or other private entities.
(2) For purposes of providing funding of 911 emergency telephone service, special service districts may raise funds as provided in Section 17A-2-1322 and may borrow money and incur indebtedness as provided in Section 17A-2-1316 .
(3) (a) Except as provided in Subsection (3)(b) and subject to the other provisions of this Subsection (3) a county, city, or town within which 911 emergency telephone service is provided may levy monthly an emergency services telephone charge on:
(i) each local exchange service switched access line within the boundaries of the county, city, or town; and
(ii) each revenue producing radio communications access line with a billing address within the boundaries of the county, city, or town.
(b) Notwithstanding Subsection (3)(a), an access line provided for public coin telephone service is exempt from emergency telephone charges.
(c) The amount of the charge levied under this section may not exceed:
(i) 65 cents per month for each local exchange service switched access line;
(ii) 65 cents per month for each radio communications access line; and
(iii) 4 cents of the amount of the charge levied under Subsections (3)(c)(i) and (ii), less the collection costs of the provider and Tax Commission permitted by Subsection (3)(h) and Subsection 53-10-604 (2)(b), shall be deposited monthly in the statewide unified E-911 Emergency Service Fund created in Section 53-10-603 , for the purposes outlined in that section.
(d) (i) For purposes of this Subsection (3)(d) the following terms shall be defined as provided in Section 59-12-102 :
(A) "mobile telecommunications service";
(B) "primary place of use";
(C) "service address"; and
(D) "telephone service."
(ii) An access line described in Subsection (3)(a) is considered to be within the boundaries of a county, city, or town if the telephone services provided over the access line are located within the county, city, or town:
(A) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act; and
(B) determined in accordance with Section 59-12-207.4 .
(iii) The rate imposed on an access line under this section shall be determined in accordance with Subsection (3)(d)(iv) if the location of an access line described in Subsection (3)(a) is determined under Subsection (3)(d)(ii) to be a county, city, or town other than county, city, or town in which is located:
(A) for telephone service other than mobile telecommunications service, the purchaser's service address; or
(B) for mobile telecommunications service, the purchaser's primary place of use.
(iv) The rate imposed on an access line under this section shall be the lower of:
(A) the rate imposed by the county, city, or town in which the access line is located under Subsection (3)(d)(ii); or
(B) the rate imposed by the county, city, or town in which it is located:
(I) for telephone service other than mobile telecommunications service, the purchaser's service address; or
(II) for mobile telecommunications service, the purchaser's primary place of use.
(e) (i) A county, city, or town shall notify the Public Service Commission of the intent to levy the charge under this Subsection (3) at least 30 days prior to the effective date of the charge being levied.
(ii) For purposes of this Subsection (3)(e):
(A) "Annexation" means an annexation to:
(I) a city or town under Title 10, Chapter 2, Part 4, Annexation; or
(II) a county under Title 17, Chapter 2, Annexation to County.
(B) "Annexing area" means an area that is annexed into a county, city, or town.
(iii) (A) Except as provided in Subsection (3)(e)(iii)(C) or (D), if on or after July 1, 2003, a county, city, or town enacts or repeals a charge or changes the amount of the charge under this section, the enactment, repeal, or change shall take effect:
(I) on the first day of a calendar quarter; and
(II) after a 90-day period beginning on the date the State Tax Commission receives notice meeting the requirements of Subsection (3)(e)(iii)(B) from the county, city, or town.
(B) The notice described in Subsection (3)(e)(iii)(A) shall state:
(I) that the county, city, or town will enact or repeal a charge or change the amount of the charge under this section;
(II) the statutory authority for the charge described in Subsection (3)(e)(iii)(B)(I);
(III) the effective date of the charge described in Subsection (3)(e)(iii)(B)(I); and
(IV) if the county, city, or town enacts the charge or changes the amount of the charge described in Subsection (3)(e)(iii)(B)(I), the amount of the charge.
(C) Notwithstanding Subsection (3)(e)(iii)(A), the enactment of a charge or a charge increase under this section shall take effect on the first day of the first billing period:
(I) that begins after the effective date of the enactment of the charge or the charge increase; and
(II) if the billing period for the charge begins before the effective date of the enactment of the charge or the charge increase imposed under this section.
(D) Notwithstanding Subsection (3)(e)(iii)(A), the repeal of a charge or a charge decrease under this section shall take effect on the first day of the last billing period:
(I) that began before the effective date of the repeal of the charge or the charge decrease; and
(II) if the billing period for the charge begins before the effective date of the repeal of the charge or the charge decrease imposed under this section.
(iv) (A) Except as provided in Subsection (3)(e)(iv)(C) or (D), if for an annexation that occurs on or after July 1, 2003, the annexation will result in the enactment, repeal, or a change in the amount of a charge imposed under this section for an annexing area, the enactment, repeal, or change shall take effect:
(I) on the first day of a calendar quarter; and
(II) after a 90-day period beginning on the date the State Tax Commission receives notice meeting the requirements of Subsection (3)(e)(iv)(B) from the county, city, or town that annexes the annexing area.
(B) The notice described in Subsection (3)(e)(iv)(A) shall state:
(I) that the annexation described in Subsection (3)(e)(iv)(A) will result in an enactment, repeal, or a change in the charge being imposed under this section for the annexing area;
(II) the statutory authority for the charge described in Subsection (3)(e)(iv)(B)(I);
(III) the effective date of the charge described in Subsection (3)(e)(iv)(B)(I); and
(IV) if the county, city, or town enacts the charge or changes the amount of the charge described in Subsection (3)(e)(iv)(B)(I), the amount of the charge.
(C) Notwithstanding Subsection (3)(e)(iv)(A), the enactment of a charge or a charge increase under this section shall take effect on the first day of the first billing period:
(I) that begins after the effective date of the enactment of the charge or the charge increase; and
(II) if the billing period for the charge begins before the effective date of the enactment of the charge or the charge increase imposed under this section.
(D) Notwithstanding Subsection (3)(e)(iv)(A), the repeal of a charge or a charge decrease under this section shall take effect on the first day of the last billing period:
(I) that began before the effective date of the repeal of the charge or the charge decrease; and
(II) if the billing period for the charge begins before the effective date of the repeal of the charge or the charge decrease imposed under this section.
(f) Subject to Subsection (3)(g), an emergency services telephone charge levied under this section shall:
(i) be billed and collected by the person that provides the:
(A) local exchange service switched access line services; or
(B) radio communications access line services; and
(ii) except for costs retained under Subsection (3)(h), remitted to the State Tax Commission.
(g) An emergency services telephone charge on a mobile telecommunications service may be levied, billed, and collected only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
(h) The person that bills and collects the charges levied under Subsection (3)(f) may:
(i) bill the charge imposed by this section in combination with the charge levied under Section 69-2-5.6 as one line item charge; and
(ii) retain an amount not to exceed 1.5% of the levy collected under this section as reimbursement for the cost of billing, collecting, and remitting the levy.
(i) The State Tax Commission shall:
(i) collect, enforce, and administer the charge imposed under this Subsection (3) pursuant to the same procedures used in the administration, collection, and enforcement of the state sales and use taxes under:
(A) Title 59, Chapter 1, General Taxation Policies; and
(B) Title 59, Chapter 12, Part 1, Tax Collection, except for:
(I) Section 59-12-104 ;
(II) Section 59-12-104.1 ;
(III) Section 59-12-104.2 ; and
(IV) Section 59-12-107.1 .
(ii) transmit monies collected under this Subsection (3):
(A) monthly; and
(B) by electronic funds transfer by the commission to the county, city, or town that imposes the charge; and
(iii) charge the county, city, or town for the State Tax Commission's services under this Subsection (3) in an amount:
(A) sufficient to reimburse the State Tax Commission for the cost to the State Tax Commission in rendering the services; and
(B) that may not exceed an amount equal to 1.5% of the charges imposed under this Subsection (3).
(4) (a) Any money received by a public agency for the provision of 911 emergency telephone service shall be deposited in a special emergency telephone service fund.
(b) (i) Except as provided in Subsection (5), the money in the emergency telephone service fund shall be expended by the public agency to pay the costs of establishing, installing, maintaining, and operating a 911 emergency telephone system or integrating a 911 system into an established public safety dispatch center, including contracting with the providers of local exchange service, radio communications service, and vendors of appropriate terminal equipment as necessary to implement the 911 emergency telephone service.
(ii) Revenues derived for the funding of 911 emergency telephone service may only be used for that portion of costs related to the operation of the 911 emergency telephone system when such a system is integrated with any public safety dispatch system.
(c) Any unexpended money in the emergency telephone service fund at the end of a fiscal year does not lapse, and must be carried forward to be used for the purposes described in this section.
(5) (a) Revenue received by a local entity from an increase in the levy imposed under Subsection (3) after the 2004 Annual General Session, or from grants from the Utah 911 Committee pursuant to Section 53-10-605 :
(i) shall be deposited into the special emergency telephone service fund described in Subsection (4)(a); and
(ii) shall only be used for that portion of the costs related to the development and operation of wireless and land-based enhanced 911 emergency telephone service and the implementation of wireless E-911 Phase I and Phase II services as provided in Subsection (5)(b).
(b) The costs allowed under Subsection (5)(a)(ii) shall include the public service answering point's or local entity's costs for:
(i) acquisition, upgrade, modification, maintenance, and operation of public service answering point equipment capable of receiving E-911 information;
(ii) database development, operation, and maintenance; and
(iii) personnel costs associated with establishing, installing, maintaining, and operating wireless E-911 Phase I and Phase II services, including training emergency service personnel regarding receipt and use of E-911 wireless service information and educating consumers regarding the appropriate and responsible use of E-911 wireless service.
(6) A local entity that increases the levy it imposes
under Subsection (3)(c) after the 2004 Annual General Session
shall increase the levy to the maximum amount permitted by
Subsection (3)(c).
2006
69-2-5.5 Emergency services telephone charge to fund the Poison Control Center.
(1) Subject to Subsection (13), there is imposed an emergency services telephone charge of 7 cents per month on each local exchange service switched access line and each revenue producing radio communications access line that is subject to an emergency services telephone charge levied by a county, city, or town under Section 69-2-5 .
(2) The emergency services telephone charge imposed under this section shall be:
(a) subject to Subsection (13), billed and collected by the person that provides:
(i) local exchange service switched access line services; or
(ii) radio communications access line services;
(b) remitted to the State Tax Commission at the same time as the person remits to the State Tax Commission monies collected by the person under Title 59, Chapter 12, Sales and Use Tax Act; and
(c) deposited into the General Fund as dedicated credits to pay for:
(i) costs of establishing, installing, maintaining, and operating the University of Utah Poison Control Center; and
(ii) expenses of the State Tax Commission to administer and enforce the collection of the emergency services telephone charges.
(3) Funds for the University of Utah Poison Control Center program are nonlapsing.
(4) Emergency services telephone charges remitted to the State Tax Commission pursuant to Subsection (2) shall be accompanied by the form prescribed by the commission.
(5) The State Tax Commission may make rules to administer and enforce the collection of emergency services telephone charges imposed under this section.
(6) A provider of local exchange service switched access line services or radio communications access line services who fails to comply with this section is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402 .
(7) (a) Except as provided in Subsections (8) through (11), and subject to Subsection (13), the State Tax Commission shall assess a charge imposed under this section within three years after a provider of local exchange service switched access line services or radio communications access line services files a return.
(b) Except as provided in Subsections (8) through (11), if the commission does not assess a charge imposed under this section within the three-year period provided in Subsection (7)(a), the commission may not commence a proceeding to collect the charge.
(8) Notwithstanding Subsection (7), and subject to Subsection (13), the State Tax Commission may assess a charge at any time if a provider of local exchange service switched access line services or radio communications access line services:
(a) files a false or fraudulent return with intent to evade; or
(b) does not file a return.
(9) Notwithstanding Subsection (7), beginning on July 1, 1998, the State Tax Commission may extend the period to make an assessment or commence a proceeding to collect the charge imposed under this section if:
(a) the three-year period under Subsection (7) has not expired; and
(b) the commission and the provider of local exchange service switched access line services or radio communications access line services sign a written agreement:
(i) authorizing the extension; and
(ii) providing for the length of the extension.
(10) If the State Tax Commission delays an audit at the request of a provider of local exchange service switched access line services or radio communications access line services, the commission may make an assessment as provided in Subsection (11) if:
(a) the provider of local exchange service switched access line services or radio communications access line services subsequently refuses to agree to an extension request by the commission; and
(b) the three-year period under Subsection (7) expires before the commission completes the audit.
(11) An assessment under Subsection (10) shall be:
(a) for the time period for which the State Tax Commission could not make an assessment because of the expiration of the three-year period; and
(b) in an amount equal to the difference between:
(i) the commission's estimate of the amount of the charge the provider of local exchange service switched access line services or radio communications access line services would have been assessed for the time period described in Subsection (11)(a); and
(ii) the amount of the charge the provider of local exchange service switched access line services or radio communications access line services actually paid for the time period described in Subsection (11)(a).
(12) (a) Except as provided in Subsection (12)(b), the State Tax Commission may not make a credit or refund unless the provider of local exchange service switched access line services or radio communications access line services files a claim with the commission within three years of the date of overpayment.
(b) Notwithstanding Subsection (12)(a), beginning on July 1, 1998, the commission shall extend the period for a provider of local exchange service switched access line services or radio communications access line services to file a claim under Subsection (12)(a) if:
(i) the three-year period under Subsection (12)(a) has not expired; and
(ii) the commission and the provider of local exchange service switched access line services or radio communications access line services sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
(13) An emergency services telephone charge under this section on a mobile telecommunications service may be imposed, billed, and collected only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
(14) (a) (i) For purposes of this Subsection (14) and except as provided in Subsection (14)(a)(ii), "bad debt" is as defined in Section 166, Internal Revenue Code.
(ii) "Bad debt" does not include:
(A) amounts not subject to the charge imposed under this section that are included in the purchase price for:
(I) local exchange service switched access line service; or
(II) radio communications access line service;
(B) financing charges or interest;
(C) the charge imposed under this section on:
(I) a local exchange service switched access line; or
(II) a radio communications access line;
(D) uncollectible amounts on tangible personal property that remains in the possession of the vendor until the full purchase price is paid;
(E) expenses incurred in attempting to collect any debt; and
(F) amounts uncollected on repossessed property.
(b) The State Tax Commission shall allow a credit for
amounts remitted to the State Tax Commission under this section
that constitute bad debt.
2003
69-2-5.6 Emergency services telephone charge to fund statewide unified E-911 emergency service.
(1) Subject to Subsection 69-2-5 (3)(g), there is imposed a statewide unified E-911 emergency service charge on each local exchange service switched access line and each revenue producing radio communications access line that is subject to an emergency services telephone charge levied by a county, city, or town under Section 69-2-5 or 69-2-5.5 at:
(a) 13 cents per month until June 30, 2008; and
(b) 8 cents per month on and after July 1, 2008.
(2) The emergency services telephone charge imposed under this section shall be:
(a) subject to Subsection 69-2-5 (3)(g);
(b) billed and collected by the person that provides:
(i) local exchange service switched access line services; or
(ii) radio communications access line services;
(c) except for costs retained under Subsection (3), remitted to the State Tax Commission at the same time as the person remits to the State Tax Commission monies collected by the person under Title 59, Chapter 12, Sales and Use Tax Act; and
(d) deposited into the Statewide Unified E-911 Emergency Service Fund restricted account in the General Fund created by Section 53-10-603 .
(3) The person that bills and collects the charges levied by this section pursuant to Subsections (2)(b) and (c) may:
(a) bill the charge imposed by this section in combination with the charge levied under Section 69-2-5 as one line item charge; and
(b) retain an amount not to exceed 1.5% of the charges collected under this section as reimbursement for the cost of billing, collecting, and remitting the levy.
(4) The State Tax Commission shall collect, enforce, and administer the charges imposed under Subsection (1) pursuant to the same procedures used in the administration, collection, and enforcement of the emergency services telephone charge to fund the Poison Control Center under Section 69-2-5.5 .
(5) This section sunsets in accordance with Section
63-55-269
.
2006
69-2-6 Jurisdiction and employee immunity.
In implementing a 911 emergency telephone service, the
public agency and public safety agencies and their employees
shall cooperate in establishing the service and in its day-to-day
provision. Any employee of any public safety agency which
is a participant in a 911 emergency telephone service may
respond and take any action to any call whether within or
without the authorized territorial jurisdiction of the public
safety agency. In response to emergency calls, employees
of public safety agencies shall have the same immunity for
any acts performed in the line of duty outside their authorized
jurisdictions as they enjoy within their authorized jurisdictions.
No cause of action is created by any incorrect dispatch or
response by any system or any public safety agency or by
reason of elapsed response time.
1986
69-2-7 Limitation of liabilities.
Except as provided in Section
69-2-8
, nothing contained in this chapter imposes
any duties or liabilities beyond those otherwise specified
by law upon any provider of local exchange service, radio
communications service, or terminal equipment needed to implement
911 emergency telephone service.
1996
69-2-8 Liabilities of providers.
(1) A provider of local exchange service or radio communications service may by tariff or agreement with a customer provide for the customer's release of any claim, suit, or demand against the provider based upon a disclosure or a nondisclosure of an unlisted or nonpublished telephone number and address, and the related address, if a call for any 911 emergency telephone service is made from the customer's telephone.
(2) A provider of local exchange service, radio communications
service, or telephone terminal equipment needed to implement
or enhance 911 emergency telephone service, and their employees
and agents, are not liable for any damages in a civil action
for injuries, death, or loss to person or property incurred
as a result of any act or omission of the provider, employee,
or agent, in connection with developing, adopting, implementing,
maintaining, enhancing, or operating a 911 emergency telephone
service, except for damages or injury intentionally caused
by or resulting from gross negligence of the provider or
person.
1996
