Chapter 3.15
MUNICIPAL TELECOMMUNICATIONS LICENSE TAX
Sections:
3.15.010 Adoption of Municipal Telecommunications License Tax Act.
3.15.050 Rate limitation and exemption therefrom.
3.15.060 Changes in rate or repeal of the tax.
3.15.070 Interlocal agreement for collection of the tax.
3.15.080 Repeal of inconsistent taxes and fees.
3.15.010 Adoption of Municipal Telecommunications License Tax Act.
The Municipal Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953, as amended from time to time, is hereby adopted by this reference in its entirety as if set forth in full herein. [Ord. O-16-2004].
3.15.020 Definitions.
All words and phrases in this chapter shall have the same meaning given to them in the Municipal Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953. In addition, the following words and phrases shall have the following meaning, unless a different meaning clearly appears from the context:
“Gross receipts attributed to the municipality” means those gross receipts from a transaction for telecommunications services that is located within the municipality for the purposes of sales and use taxes under Title 59, Chapter 12, Utah Code Annotated 1953, Sales and Use Tax Act, and determined in accordance with Section 59-12-207, Utah Code Annotated 1953.
“Municipality” means Eagle Mountain City, Utah. [Ord. O-16-2004].
3.15.030 Levy of tax.
There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to the city. [Ord. O-16-2004].
3.15.040 Rate.
The rate of the tax levy shall be four percent of the telecommunications provider’s gross receipts from telecommunications service that are attributed to the municipality subject to the following:
If the location of a transaction is determined to be other than the city then the rate imposed on the gross receipts for telecommunications services shall be as determined in Section 10-1-407, Utah Code Annotated 1953. [Ord. O-16-2004].
3.15.050 Rate limitation and exemption therefrom.
The rate of this levy shall not exceed four percent of the telecommunications provider’s gross receipts from telecommunications service attributed to the municipality unless a higher rate is approved by a majority vote of the voters in the city that vote in:
A. A municipal general election;
B. A regular general election; or
C. A local special election. [Ord. O-16-2004].
3.15.060 Changes in rate or repeal of the tax.
This chapter is subject to the requirements of Section 10-1-403, Utah Code Annotated 1953. 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 Annotated 1953. [Ord. O-16-2004].
3.15.070 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 Annotated 1953, for the collection, enforcement, and administration of this municipal telecommunications license tax. [Ord. O-16-2004].
3.15.080 Repeal of inconsistent taxes and fees.
Any tax or fee previously enacted by the city under authority of Section 10-1-203, Utah Code Annotated 1953, or Title 11, Chapter 26, Utah Code Annotated 1953, Local Taxation of Utilities Limitation, is hereby repealed.
Nothing in this chapter shall be interpreted to repeal any municipal ordinance or fee which provides that the municipality may recover from a telecommunications provider the management costs of the municipality caused by the activities of the telecommunications provider in the rights-of-way of the municipality, if the fee is imposed in accordance with Section 72-7-102, Utah Code Annotated 1953, and is not related to the municipality’s loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way, or increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way, nor does this chapter limit the municipality’s right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this chapter and locate telecommunications facilities, as defined in Section 72-7-108, Utah Code Annotated 1953, in the city. [Ord. O-16-2004].