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7 LONG TITLE
8 General Description:
9 This bill amends provisions related to providing 911 emergency service.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ repeals a 911 emergency service charge;
14 ▸ modifies the composition of the Utah Communications Authority Board;
15 ▸ modifies the duties of the Utah Communications Authority;
16 ▸ creates regional advisory committees that report to the Utah Communications
17 Authority Board;
18 ▸ creates an operations advisory committee;
19 ▸ repeals certain provisions that gave the Utah Communications Authority bonding
20 authority;
21 ▸ imposes certain charges on each access line within the state, and provides for the
22 collection of the charges and the distribution of the proceeds of the charges;
23 ▸ directs the State Tax Commission to distribute the proceeds of a 911 emergency
24 service charge to public safety answering points within the state according to a
25 formula based on a public safety answering point's proportion of total 911
26 emergency communications;
27 ▸ provides that a public agency may not establish a new public safety answering point
28 after a certain day;
29 ▸ directs the State Tax Commission to report on access line providers that are
30 delinquent in paying emergency service charges;
31 ▸ requires the Utah Communications Authority to meet with stakeholders to identify
32 existing communications sites and develop a plan for the public safety
33 communications network;
34 ▸ provides future repeal dates;
35 ▸ provides future effective dates;
36 ▸ designates appropriations from certain restricted accounts as nonlapsing;
37 ▸ repeals certain advisory committees within the Utah Communications Authority;
38 ▸ requires a county to conduct an audit of the county's emergency services under
39 certain circumstances; and
40 ▸ delegates, to the executive director of the Utah Communications Authority, certain
41 duties formerly assigned to divisions within the Utah Communications Authority.
42 Money Appropriated in this Bill:
43 None
44 Other Special Clauses:
45 This bill provides a special effective date.
46 Utah Code Sections Affected:
47 AMENDS:
48 59-1-306, as enacted by Laws of Utah 2011, Chapter 309
49 59-1-401, as last amended by Laws of Utah 2015, Chapter 369
50 59-1-402, as last amended by Laws of Utah 2012, Chapter 357
51 59-1-403, as last amended by Laws of Utah 2015, Chapters 411 and 451
52 59-1-1402, as last amended by Laws of Utah 2016, Chapter 326
53 59-12-107, as last amended by Laws of Utah 2012, Chapters 178, 312, and 399
54 59-12-108, as last amended by Laws of Utah 2013, Chapter 50
55 59-12-128, as last amended by Laws of Utah 2011, Chapters 285 and 309
56 63H-7a-102, as renumbered and amended by Laws of Utah 2015, Chapter 411
57 63H-7a-103, as last amended by Laws of Utah 2016, Chapter 179
58 63H-7a-201, as renumbered and amended by Laws of Utah 2015, Chapter 411
59 63H-7a-202, as renumbered and amended by Laws of Utah 2015, Chapter 411
60 63H-7a-203, as last amended by Laws of Utah 2016, Chapter 123
61 63H-7a-204, as last amended by Laws of Utah 2016, Chapters 123 and 179
62 63H-7a-205, as last amended by Laws of Utah 2016, Chapter 123
63 63H-7a-302, as last amended by Laws of Utah 2016, Chapters 123 and 179
64 63H-7a-303, as renumbered and amended by Laws of Utah 2015, Chapter 411
65 63H-7a-304, as renumbered and amended by Laws of Utah 2015, Chapter 411
66 63H-7a-403, as last amended by Laws of Utah 2016, Chapter 123
67 63H-7a-404, as enacted by Laws of Utah 2015, Chapter 411
68 63H-7a-502, as last amended by Laws of Utah 2016, Chapters 123 and 179
69 63H-7a-601, as enacted by Laws of Utah 2015, Chapter 411
70 63H-7a-603, as last amended by Laws of Utah 2016, Chapter 348
71 63H-7a-803, as last amended by Laws of Utah 2016, Chapter 123
72 63I-1-269, as last amended by Laws of Utah 2014, Chapter 320
73 63I-2-263, as last amended by Laws of Utah 2016, Third Special Session, Chapter 2
74 63J-1-602.4, as last amended by Laws of Utah 2016, Chapters 193 and 240
75 ENACTS:
76 63H-7a-207, Utah Code Annotated 1953
77 63H-7a-208, Utah Code Annotated 1953
78 69-2-202, Utah Code Annotated 1953
79 69-2-203, Utah Code Annotated 1953
80 69-2-301, Utah Code Annotated 1953
81 69-2-302, Utah Code Annotated 1953
82 69-2-401, Utah Code Annotated 1953
83 69-2-402, Utah Code Annotated 1953
84 69-2-404, Utah Code Annotated 1953
85 RENUMBERS AND AMENDS:
86 69-2-101, (Renumbered from 69-2-1, as enacted by Laws of Utah 1986, Chapter 33)
87 69-2-102, (Renumbered from 69-2-2, as last amended by Laws of Utah 2016, Chapter
88 179)
89 69-2-201, (Renumbered from 69-2-3, as last amended by Laws of Utah 2014, Chapter
90 320)
91 69-2-303, (Renumbered from 69-2-5.8, as enacted by Laws of Utah 2012, Chapter 326)
92 69-2-403, (Renumbered from 69-2-5.6, as last amended by Laws of Utah 2016, Chapter
93 179)
94 69-2-405, (Renumbered from 69-2-5.7, as last amended by Laws of Utah 2016, Chapter
95 179)
96 69-2-501, (Renumbered from 69-2-6, as enacted by Laws of Utah 1986, Chapter 33)
97 69-2-502, (Renumbered from 69-2-7, as last amended by Laws of Utah 2015, Chapter
98 411)
99 69-2-503, (Renumbered from 69-2-8, as last amended by Laws of Utah 2014, Chapter
100 36)
101 REPEALS AND REENACTS:
102 63H-7a-206, as last amended by Laws of Utah 2016, Chapters 123 and 179
103 63H-7a-602, as renumbered and amended by Laws of Utah 2015, Chapter 411
104 63H-7a-701, as last amended by Laws of Utah 2016, Chapter 123
105 REPEALS:
106 63H-7a-305, as renumbered and amended by Laws of Utah 2015, Chapter 411
107 63H-7a-306, as renumbered and amended by Laws of Utah 2015, Chapter 411
108 63H-7a-307, as last amended by Laws of Utah 2016, Chapter 123
109 63H-7a-405, as last amended by Laws of Utah 2016, Chapter 123
110 63H-7a-504, as last amended by Laws of Utah 2016, Chapter 123
111 63H-7a-700, as enacted by Laws of Utah 2015, Chapter 411
112 63H-7a-702, as renumbered and amended by Laws of Utah 2015, Chapter 411
113 63H-7a-703, as renumbered and amended by Laws of Utah 2015, Chapter 411
114 63H-7a-704, as renumbered and amended by Laws of Utah 2015, Chapter 411
115 63H-7a-705, as renumbered and amended by Laws of Utah 2015, Chapter 411
116 63H-7a-706, as renumbered and amended by Laws of Utah 2015, Chapter 411
117 69-2-4, as last amended by Laws of Utah 2014, Chapter 320
118 69-2-5, as last amended by Laws of Utah 2016, Chapter 179
119 69-2-5.5, as last amended by Laws of Utah 2016, Chapter 179
120
121 Be it enacted by the Legislature of the state of Utah:
122 Section 1. Section 59-1-306 is amended to read:
123 59-1-306. Definition -- State Tax Commission Administrative Charge Account --
124 Amount of administrative charge -- Deposit of revenues into the restricted account --
125 Interest deposited into General Fund -- Expenditure of money deposited into the
126 restricted account.
127 (1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge
128 the commission administers under:
129 [
130 [
131 [
132 [
133 [
134 Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
135 (f) Section 59-27-105; or
136 [
137 [
138 [
139 (g) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges.
140 (2) There is created a restricted account within the General Fund known as the "State
141 Tax Commission Administrative Charge Account."
142 (3) Subject to the other provisions of this section, the restricted account shall consist of
143 administrative charges the commission retains and deposits in accordance with this section.
144 (4) For purposes of this section, the administrative charge is a percentage of revenues
145 the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
146 (a) 1.5%; or
147 (b) an equal percentage of revenues the commission collects from each qualifying tax,
148 fee, or charge sufficient to cover the cost to the commission of administering the qualifying
149 taxes, fees, or charges.
150 (5) The commission shall deposit an administrative charge into the restricted account.
151 (6) Interest earned on the restricted account shall be deposited into the General Fund.
152 (7) The commission shall expend money appropriated by the Legislature to the
153 commission from the restricted account to administer qualifying taxes, fees, or charges.
154 Section 2. Section 59-1-401 is amended to read:
155 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
156 of limitations -- Commission authority to waive, reduce, or compromise penalty or
157 interest.
158 (1) As used in this section:
159 (a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
160 commission:
161 (i) has implemented the commission's GenTax system; and
162 (ii) at least 30 days before implementing the commission's GenTax system as described
163 in Subsection (1)(a)(i), has provided notice in a conspicuous place on the commission's website
164 stating:
165 (A) the date the commission will implement the GenTax system with respect to the tax,
166 fee, or charge; and
167 (B) that, at the time the commission implements the GenTax system with respect to the
168 tax, fee, or charge:
169 (I) a person that files a return after the due date as described in Subsection (2)(a) is
170 subject to the penalty described in Subsection (2)(c)(ii); and
171 (II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
172 subject to the penalty described in Subsection (3)(b)(ii).
173 (b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
174 charge, the later of:
175 (i) the date on which the commission implements the commission's GenTax system
176 with respect to the tax, fee, or charge; or
177 (ii) 30 days after the date the commission provides the notice described in Subsection
178 (1)(a)(ii) with respect to the tax, fee, or charge.
179 (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
180 (A) a tax, fee, or charge the commission administers under:
181 (I) this title;
182 (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
183 (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
184 (IV) Section 19-6-410.5;
185 (V) Section 19-6-714;
186 (VI) Section 19-6-805;
187 (VII) Section 32B-2-304;
188 (VIII) Section 34A-2-202;
189 (IX) Section 40-6-14; or
190 [
191 [
192 [
193 (X) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
194 (B) another amount that by statute is subject to a penalty imposed under this section.
195 (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
196 (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
197 (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
198 (C) Chapter 2, Property Tax Act, except for Section 59-2-1309;
199 (D) Chapter 3, Tax Equivalent Property Act; or
200 (E) Chapter 4, Privilege Tax.
201 (d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an activated
202 tax, fee, or charge.
203 (2) (a) The due date for filing a return is:
204 (i) if the person filing the return is not allowed by law an extension of time for filing
205 the return, the day on which the return is due as provided by law; or
206 (ii) if the person filing the return is allowed by law an extension of time for filing the
207 return, the earlier of:
208 (A) the date the person files the return; or
209 (B) the last day of that extension of time as allowed by law.
210 (b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a
211 return after the due date described in Subsection (2)(a).
212 (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
213 (i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
214 tax, fee, or charge:
215 (A) $20; or
216 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
217 (ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
218 fee, or charge, beginning on the activation date for the tax, fee, or charge:
219 (A) $20; or
220 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the return is
221 filed no later than five days after the due date described in Subsection (2)(a);
222 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the return is filed
223 more than five days after the due date but no later than 15 days after the due date described in
224 Subsection (2)(a); or
225 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the return is
226 filed more than 15 days after the due date described in Subsection (2)(a).
227 (d) This Subsection (2) does not apply to:
228 (i) an amended return; or
229 (ii) a return with no tax due.
230 (3) (a) A person is subject to a penalty for failure to pay a tax, fee, or charge if:
231 (i) the person files a return on or before the due date for filing a return described in
232 Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
233 date;
234 (ii) the person:
235 (A) is subject to a penalty under Subsection (2)(b); and
236 (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
237 due date for filing a return described in Subsection (2)(a);
238 (iii) (A) the person is subject to a penalty under Subsection (2)(b); and
239 (B) the commission estimates an amount of tax due for that person in accordance with
240 Subsection 59-1-1406(2);
241 (iv) the person:
242 (A) is mailed a notice of deficiency; and
243 (B) within a 30-day period after the day on which the notice of deficiency described in
244 Subsection (3)(a)(iv)(A) is mailed:
245 (I) does not file a petition for redetermination or a request for agency action; and
246 (II) fails to pay the tax, fee, or charge due on a return;
247 (v) (A) the commission:
248 (I) issues an order constituting final agency action resulting from a timely filed petition
249 for redetermination or a timely filed request for agency action; or
250 (II) is considered to have denied a request for reconsideration under Subsection
251 63G-4-302(3)(b) resulting from a timely filed petition for redetermination or a timely filed
252 request for agency action; and
253 (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
254 after the date the commission:
255 (I) issues the order constituting final agency action described in Subsection
256 (3)(a)(v)(A)(I); or
257 (II) is considered to have denied the request for reconsideration described in
258 Subsection (3)(a)(v)(A)(II); or
259 (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
260 of a final judicial decision resulting from a timely filed petition for judicial review.
261 (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
262 (i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
263 respect to an unactivated tax, fee, or charge:
264 (A) $20; or
265 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
266 (ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
267 respect to an activated tax, fee, or charge, beginning on the activation date:
268 (A) $20; or
269 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the activated
270 tax, fee, or charge due on the return is paid no later than five days after the due date for filing a
271 return described in Subsection (2)(a);
272 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the activated tax,
273 fee, or charge due on the return is paid more than five days after the due date for filing a return
274 described in Subsection (2)(a) but no later than 15 days after that due date; or
275 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the activated
276 tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a
277 return described in Subsection (2)(a).
278 (4) (a) Beginning January 1, 1995, in the case of any underpayment of estimated tax or
279 quarterly installments required by Sections 59-5-107, 59-5-207, 59-7-504, and 59-9-104, there
280 shall be added a penalty in an amount determined by applying the interest rate provided under
281 Section 59-1-402 plus four percentage points to the amount of the underpayment for the period
282 of the underpayment.
283 (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
284 excess of the required installment over the amount, if any, of the installment paid on or before
285 the due date for the installment.
286 (ii) The period of the underpayment shall run from the due date for the installment to
287 whichever of the following dates is the earlier:
288 (A) the original due date of the tax return, without extensions, for the taxable year; or
289 (B) with respect to any portion of the underpayment, the date on which that portion is
290 paid.
291 (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
292 against unpaid required installments in the order in which the installments are required to be
293 paid.
294 (5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
295 person allowed by law an extension of time for filing a corporate franchise or income tax return
296 under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
297 under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
298 Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
299 including the extension of time, the person fails to pay:
300 (i) for a person filing a corporate franchise or income tax return under Chapter 7,
301 Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507(1)(b); or
302 (ii) for a person filing an individual income tax return under Chapter 10, Individual
303 Income Tax Act, the payment required by Subsection 59-10-516(2).
304 (b) For purposes of Subsection (5)(a), the penalty per month during the period of the
305 extension of time for filing the return is an amount equal to 2% of the tax due on the return,
306 unpaid as of the day on which the return is due as provided by law.
307 (6) If a person does not file a return within an extension of time allowed by Section
308 59-7-505 or 59-10-516, the person:
309 (a) is not subject to a penalty in the amount described in Subsection (5)(b); and
310 (b) is subject to a penalty in an amount equal to the sum of:
311 (i) a late file penalty in an amount equal to the greater of:
312 (A) $20; or
313 (B) 10% of the tax due on the return, unpaid as of the day on which the return is due as
314 provided by law, not including the extension of time; and
315 (ii) a late pay penalty in an amount equal to the greater of:
316 (A) $20; or
317 (B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is
318 due as provided by law, not including the extension of time.
319 (7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided
320 in this Subsection (7)(a).
321 (i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax,
322 fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that
323 is due to negligence.
324 (ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a
325 tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire
326 underpayment.
327 (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
328 the penalty is the greater of $500 per period or 50% of the entire underpayment.
329 (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
330 charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
331 (b) If the commission determines that a person is liable for a penalty imposed under
332 Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
333 penalty.
334 (i) The notice of proposed penalty shall:
335 (A) set forth the basis of the assessment; and
336 (B) be mailed by certified mail, postage prepaid, to the person's last-known address.
337 (ii) Upon receipt of the notice of proposed penalty, the person against whom the
338 penalty is proposed may:
339 (A) pay the amount of the proposed penalty at the place and time stated in the notice;
340 or
341 (B) proceed in accordance with the review procedures of Subsection (7)(b)(iii).
342 (iii) A person against whom a penalty is proposed in accordance with this Subsection
343 (7) may contest the proposed penalty by filing a petition for an adjudicative proceeding with
344 the commission.
345 (iv) (A) If the commission determines that a person is liable for a penalty under this
346 Subsection (7), the commission shall assess the penalty and give notice and demand for
347 payment.
348 (B) The commission shall mail the notice and demand for payment described in
349 Subsection (7)(b)(iv)(A):
350 (I) to the person's last-known address; and
351 (II) in accordance with Section 59-1-1404.
352 (c) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
353 subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
354 (i) a court of competent jurisdiction issues a final unappealable judgment or order
355 determining that:
356 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
357 or is a seller required to pay or collect and remit sales and use taxes under Subsection
358 59-12-107(2)(b); and
359 (B) the commission or a county, city, or town may require the seller to collect a tax
360 under Subsections 59-12-103(2)(a) through (d); or
361 (ii) the commission issues a final unappealable administrative order determining that:
362 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
363 or is a seller required to pay or collect and remit sales and use taxes under Subsection
364 59-12-107(2)(b); and
365 (B) the commission or a county, city, or town may require the seller to collect a tax
366 under Subsections 59-12-103(2)(a) through (d).
367 (d) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
368 subject to the penalty under Subsection (7)(a)(ii) if:
369 (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
370 determining that:
371 (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
372 or is a seller required to pay or collect and remit sales and use taxes under Subsection
373 59-12-107(2)(b); and
374 (II) the commission or a county, city, or town may require the seller to collect a tax
375 under Subsections 59-12-103(2)(a) through (d); or
376 (B) the commission issues a final unappealable administrative order determining that:
377 (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
378 or is a seller required to pay or collect and remit sales and use taxes under Subsection
379 59-12-107(2)(b); and
380 (II) the commission or a county, city, or town may require the seller to collect a tax
381 under Subsections 59-12-103(2)(a) through (d); and
382 (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
383 nonfrivolous argument for the extension, modification, or reversal of existing law or the
384 establishment of new law.
385 (8) (a) Subject to Subsections (8)(b) and (c), the penalty for failure to file an
386 information return, information report, or a complete supporting schedule is $50 for each
387 information return, information report, or supporting schedule up to a maximum of $1,000.
388 (b) If an employer is subject to a penalty under Subsection (13), the employer may not
389 be subject to a penalty under Subsection (8)(a).
390 (c) If an employer is subject to a penalty under this Subsection (8) for failure to file a
391 return in accordance with Subsection 59-10-406(3) on or before the due date described in
392 Subsection 59-10-406(3)(b)(ii), the commission may not impose a penalty under this
393 Subsection (8) unless the return is filed more than 14 days after the due date described in
394 Subsection 59-10-406(3)(b)(ii).
395 (9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay
396 or impede administration of a law relating to a tax, fee, or charge and files a purported return
397 that fails to contain information from which the correctness of reported tax, fee, or charge
398 liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is
399 substantially incorrect, the penalty is $500.
400 (10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
401 Subsection 59-12-108(1)(a):
402 (i) is subject to a penalty described in Subsection (2); and
403 (ii) may not retain the percentage of sales and use taxes that would otherwise be
404 allowable under Subsection 59-12-108(2).
405 (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
406 required by Subsection 59-12-108(1)(a)(ii)(B):
407 (i) is subject to a penalty described in Subsection (2); and
408 (ii) may not retain the percentage of sales and use taxes that would otherwise be
409 allowable under Subsection 59-12-108(2).
410 (11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person:
411 (i) commits an act described in Subsection (11)(b) with respect to one or more of the
412 following documents:
413 (A) a return;
414 (B) an affidavit;
415 (C) a claim; or
416 (D) a document similar to Subsections (11)(a)(i)(A) through (C);
417 (ii) knows or has reason to believe that the document described in Subsection (11)(a)(i)
418 will be used in connection with any material matter administered by the commission; and
419 (iii) knows that the document described in Subsection (11)(a)(i), if used in connection
420 with any material matter administered by the commission, would result in an understatement of
421 another person's liability for a tax, fee, or charge.
422 (b) The following acts apply to Subsection (11)(a)(i):
423 (i) preparing any portion of a document described in Subsection (11)(a)(i);
424 (ii) presenting any portion of a document described in Subsection (11)(a)(i);
425 (iii) procuring any portion of a document described in Subsection (11)(a)(i);
426 (iv) advising in the preparation or presentation of any portion of a document described
427 in Subsection (11)(a)(i);
428 (v) aiding in the preparation or presentation of any portion of a document described in
429 Subsection (11)(a)(i);
430 (vi) assisting in the preparation or presentation of any portion of a document described
431 in Subsection (11)(a)(i); or
432 (vii) counseling in the preparation or presentation of any portion of a document
433 described in Subsection (11)(a)(i).
434 (c) For purposes of Subsection (11)(a), the penalty:
435 (i) shall be imposed by the commission;
436 (ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which
437 the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and
438 (iii) is in addition to any other penalty provided by law.
439 (d) The commission may seek a court order to enjoin a person from engaging in
440 conduct that is subject to a penalty under this Subsection (11).
441 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
442 commission may make rules prescribing the documents that are similar to Subsections
443 (11)(a)(i)(A) through (C).
444 (12) (a) As provided in Section 76-8-1101, criminal offenses and penalties are as
445 provided in Subsections (12)(b) through (e).
446 (b) (i) A person who is required by this title or any laws the commission administers or
447 regulates to register with or obtain a license or permit from the commission, who operates
448 without having registered or secured a license or permit, or who operates when the registration,
449 license, or permit is expired or not current, is guilty of a class B misdemeanor.
450 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(b)(i), the
451 penalty may not:
452 (A) be less than $500; or
453 (B) exceed $1,000.
454 (c) (i) With respect to a tax, fee, or charge, a person who knowingly and intentionally,
455 and without a reasonable good faith basis, fails to make, render, sign, or verify a return within
456 the time required by law or to supply information within the time required by law, or who
457 makes, renders, signs, or verifies a false or fraudulent return or statement, or who supplies false
458 or fraudulent information, is guilty of a third degree felony.
459 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(c)(i), the
460 penalty may not:
461 (A) be less than $1,000; or
462 (B) exceed $5,000.
463 (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or
464 charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
465 guilty of a second degree felony.
466 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(d)(i), the
467 penalty may not:
468 (A) be less than $1,500; or
469 (B) exceed $25,000.
470 (e) (i) A person is guilty of a second degree felony if that person commits an act:
471 (A) described in Subsection (12)(e)(ii) with respect to one or more of the following
472 documents:
473 (I) a return;
474 (II) an affidavit;
475 (III) a claim; or
476 (IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
477 (B) subject to Subsection (12)(e)(iii), with knowledge that the document described in
478 Subsection (12)(e)(i)(A):
479 (I) is false or fraudulent as to any material matter; and
480 (II) could be used in connection with any material matter administered by the
481 commission.
482 (ii) The following acts apply to Subsection (12)(e)(i):
483 (A) preparing any portion of a document described in Subsection (12)(e)(i)(A);
484 (B) presenting any portion of a document described in Subsection (12)(e)(i)(A);
485 (C) procuring any portion of a document described in Subsection (12)(e)(i)(A);
486 (D) advising in the preparation or presentation of any portion of a document described
487 in Subsection (12)(e)(i)(A);
488 (E) aiding in the preparation or presentation of any portion of a document described in
489 Subsection (12)(e)(i)(A);
490 (F) assisting in the preparation or presentation of any portion of a document described
491 in Subsection (12)(e)(i)(A); or
492 (G) counseling in the preparation or presentation of any portion of a document
493 described in Subsection (12)(e)(i)(A).
494 (iii) This Subsection (12)(e) applies:
495 (A) regardless of whether the person for which the document described in Subsection
496 (12)(e)(i)(A) is prepared or presented:
497 (I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
498 (II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and
499 (B) in addition to any other penalty provided by law.
500 (iv) Notwithstanding Section 76-3-301, for purposes of this Subsection (12)(e), the
501 penalty may not:
502 (A) be less than $1,500; or
503 (B) exceed $25,000.
504 (v) The commission may seek a court order to enjoin a person from engaging in
505 conduct that is subject to a penalty under this Subsection (12)(e).
506 (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
507 the commission may make rules prescribing the documents that are similar to Subsections
508 (12)(e)(i)(A)(I) through (III).
509 (f) The statute of limitations for prosecution for a violation of this Subsection (12) is
510 the later of six years:
511 (i) from the date the tax should have been remitted; or
512 (ii) after the day on which the person commits the criminal offense.
513 (13) (a) Subject to Subsection (13)(b), an employer that is required to file a form with
514 the commission in accordance with Subsection 59-10-406(8) is subject to a penalty described
515 in Subsection (13)(b) if the employer:
516 (i) fails to file the form with the commission in an electronic format approved by the
517 commission as required by Subsection 59-10-406(8);
518 (ii) fails to file the form on or before the due date provided in Subsection 59-10-406(8);
519 (iii) fails to provide accurate information on the form; or
520 (iv) fails to provide all of the information required by the Internal Revenue Service to
521 be contained on the form.
522 (b) For purposes of Subsection (13)(a), the penalty is:
523 (i) $30 per form, not to exceed $75,000 in a calendar year, if the employer files the
524 form in accordance with Subsection 59-10-406(8), more than 14 days after the due date
525 provided in Subsection 59-10-406(8) but no later than 30 days after the due date provided in
526 Subsection 59-10-406(8);
527 (ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the
528 form in accordance with Subsection 59-10-406(8), more than 30 days after the due date
529 provided in Subsection 59-10-406(8) but on or before June 1; or
530 (iii) $100 per form, not to exceed $500,000 in a calendar year, if the employer:
531 (A) files the form in accordance with Subsection 59-10-406(8) after June 1; or
532 (B) fails to file the form.
533 (14) Upon making a record of its actions, and upon reasonable cause shown, the
534 commission may waive, reduce, or compromise any of the penalties or interest imposed under
535 this part.
536 Section 3. Section 59-1-402 is amended to read:
537 59-1-402. Definitions -- Interest.
538 (1) As used in this section:
539 (a) "Final judicial decision" means a final ruling by a court of this state or the United
540 States for which the time for any further review or proceeding has expired.
541 (b) "Retroactive application of a judicial decision" means the application of a final
542 judicial decision that:
543 (i) invalidates a state or federal taxation statute; and
544 (ii) requires the state to provide a refund for an overpayment that was made:
545 (A) prior to the final judicial decision; or
546 (B) during the 180-day period after the final judicial decision.
547 (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
548 (A) a tax, fee, or charge the commission administers under:
549 (I) this title;
550 (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
551 (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
552 (IV) Section 19-6-410.5;
553 (V) Section 19-6-714;
554 (VI) Section 19-6-805;
555 (VII) Section 32B-2-304;
556 (VIII) Section 34A-2-202;
557 (IX) Section 40-6-14; or
558 [
559 [
560 [
561 (X) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
562 (B) another amount that by statute is subject to interest imposed under this section.
563 (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
564 (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
565 (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
566 (C) Chapter 2, Property Tax Act, except for Section 59-2-1309;
567 (D) Chapter 3, Tax Equivalent Property Act;
568 (E) Chapter 4, Privilege Tax; or
569 (F) Chapter 13, Part 5, Interstate Agreements.
570 (2) Except as otherwise provided for by law, the interest rate for a calendar year for a
571 tax, fee, or charge administered by the commission shall be calculated based on the federal
572 short-term rate determined by the Secretary of the Treasury under Section 6621, Internal
573 Revenue Code, in effect for the preceding fourth calendar quarter.
574 (3) The interest rate calculation shall be as follows:
575 (a) except as provided in Subsection (7), in the case of an overpayment or refund,
576 simple interest shall be calculated at the rate of two percentage points above the federal
577 short-term rate; or
578 (b) in the case of an underpayment, deficiency, or delinquency, simple interest shall be
579 calculated at the rate of two percentage points above the federal short-term rate.
580 (4) Notwithstanding Subsection (2) or (3), the interest rate applicable to certain
581 installment sales for purposes of a tax under Chapter 7, Corporate Franchise and Income Taxes,
582 shall be determined in accordance with Section 453A, Internal Revenue Code, as provided in
583 Section 59-7-112.
584 (5) (a) Except as provided in Subsection (5)(c), interest may not be allowed on an
585 overpayment of a tax, fee, or charge if the overpayment of the tax, fee, or charge is refunded
586 within:
587 (i) 45 days after the last date prescribed for filing the return with respect to a tax under
588 Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
589 if the return is filed electronically; or
590 (ii) 90 days after the last date prescribed for filing the return:
591 (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
592 Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
593 (B) if the return is not filed electronically.
594 (b) Except as provided in Subsection (5)(c), if the return is filed after the last date
595 prescribed for filing the return, interest may not be allowed on the overpayment if the
596 overpayment is refunded within:
597 (i) 45 days after the date the return is filed:
598 (A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or
599 Chapter 10, Individual Income Tax Act; and
600 (B) if the return is filed electronically; or
601 (ii) 90 days after the date the return is filed:
602 (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
603 Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
604 (B) if the return is not filed electronically.
605 (c) (i) In the case of an amended return, interest on an overpayment shall be allowed:
606 (A) for a time period:
607 (I) that begins on the later of:
608 (Aa) the date the original return was filed; or
609 (Bb) the due date for filing the original return not including any extensions for filing
610 the original return; and
611 (II) that ends on the date the commission receives the amended return; and
612 (B) if the commission does not make a refund of an overpayment under this Subsection
613 (5)(c):
614 (I) if the amended return is with respect to a tax under Chapter 7, Corporate Franchise
615 and Income Taxes, or Chapter 10, Individual Income Tax Act, and is filed electronically,
616 within a 45-day period after the date the commission receives the amended return, for a time
617 period:
618 (Aa) that begins 46 days after the commission receives the amended return; and
619 (Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
620 completes processing the refund of the overpayment; or
621 (II) if the amended return is with respect to a tax, fee, or charge except for a tax under
622 Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
623 or is not filed electronically, within a 90-day period after the date the commission receives the
624 amended return, for a time period:
625 (Aa) that begins 91 days after the commission receives the amended return; and
626 (Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
627 completes processing the refund of the overpayment.
628 (ii) For purposes of Subsection (5)(c)(i)(B)(I)(Bb) or (5)(c)(i)(B)(II)(Bb), interest shall
629 be calculated forward from the preparation date of the refund document to allow for
630 processing.
631 (6) Interest on any underpayment, deficiency, or delinquency of a tax, fee, or charge
632 shall be computed from the time the original return is due, excluding any filing or payment
633 extensions, to the date the payment is received.
634 (7) Interest on a refund relating to a tax, fee, or charge may not be paid on any
635 overpayment that arises from a statute that is determined to be invalid under state or federal
636 law or declared unconstitutional under the constitution of the United States or Utah if the basis
637 for the refund is the retroactive application of a judicial decision upholding the claim of
638 unconstitutionality or the invalidation of a statute.
639 Section 4. Section 59-1-403 is amended to read:
640 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
641 (1) (a) Any of the following may not divulge or make known in any manner any
642 information gained by that person from any return filed with the commission:
643 (i) a tax commissioner;
644 (ii) an agent, clerk, or other officer or employee of the commission; or
645 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
646 town.
647 (b) An official charged with the custody of a return filed with the commission is not
648 required to produce the return or evidence of anything contained in the return in any action or
649 proceeding in any court, except:
650 (i) in accordance with judicial order;
651 (ii) on behalf of the commission in any action or proceeding under:
652 (A) this title; or
653 (B) other law under which persons are required to file returns with the commission;
654 (iii) on behalf of the commission in any action or proceeding to which the commission
655 is a party; or
656 (iv) on behalf of any party to any action or proceeding under this title if the report or
657 facts shown by the return are directly involved in the action or proceeding.
658 (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
659 admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
660 pertinent to the action or proceeding.
661 (2) This section does not prohibit:
662 (a) a person or that person's duly authorized representative from receiving a copy of
663 any return or report filed in connection with that person's own tax;
664 (b) the publication of statistics as long as the statistics are classified to prevent the
665 identification of particular reports or returns; and
666 (c) the inspection by the attorney general or other legal representative of the state of the
667 report or return of any taxpayer:
668 (i) who brings action to set aside or review a tax based on the report or return;
669 (ii) against whom an action or proceeding is contemplated or has been instituted under
670 this title; or
671 (iii) against whom the state has an unsatisfied money judgment.
672 (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
673 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
674 Rulemaking Act, provide for a reciprocal exchange of information with:
675 (i) the United States Internal Revenue Service; or
676 (ii) the revenue service of any other state.
677 (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
678 corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
679 Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
680 other written statements with the federal government, any other state, any of the political
681 subdivisions of another state, or any political subdivision of this state, except as limited by
682 Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
683 government grant substantially similar privileges to this state.
684 (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
685 corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
686 Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
687 identity and other information of taxpayers who have failed to file tax returns or to pay any tax
688 due.
689 (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
690 Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
691 requested by the director of the Division of Environmental Response and Remediation, any
692 records, returns, or other information filed with the commission under Chapter 13, Motor and
693 Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
694 participation fee.
695 (e) Notwithstanding Subsection (1), at the request of any person the commission shall
696 provide that person sales and purchase volume data reported to the commission on a report,
697 return, or other information filed with the commission under:
698 (i) Chapter 13, Part 2, Motor Fuel; or
699 (ii) Chapter 13, Part 4, Aviation Fuel.
700 (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
701 as defined in Section 59-22-202, the commission shall report to the manufacturer:
702 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
703 manufacturer and reported to the commission for the previous calendar year under Section
704 59-14-407; and
705 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
706 manufacturer for which a tax refund was granted during the previous calendar year under
707 Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
708 (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
709 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
710 from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
711 (h) Notwithstanding Subsection (1), the commission may:
712 (i) provide to the Division of Consumer Protection within the Department of
713 Commerce and the attorney general data:
714 (A) reported to the commission under Section 59-14-212; or
715 (B) related to a violation under Section 59-14-211; and
716 (ii) upon request, provide to any person data reported to the commission under
717 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
718 (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
719 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
720 Management and Budget, provide to the committee or office the total amount of revenues
721 collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
722 time period specified by the committee or office.
723 (j) Notwithstanding Subsection (1), the commission shall make the directory required
724 by Section 59-14-603 available for public inspection.
725 (k) Notwithstanding Subsection (1), the commission may share information with
726 federal, state, or local agencies as provided in Subsection 59-14-606(3).
727 (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
728 Recovery Services within the Department of Human Services any relevant information
729 obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
730 who has become obligated to the Office of Recovery Services.
731 (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
732 Recovery Services to any other state's child support collection agency involved in enforcing
733 that support obligation.
734 (m) (i) Notwithstanding Subsection (1), upon request from the state court
735 administrator, the commission shall provide to the state court administrator, the name, address,
736 telephone number, county of residence, and social security number on resident returns filed
737 under Chapter 10, Individual Income Tax Act.
738 (ii) The state court administrator may use the information described in Subsection
739 (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
740 (n) Notwithstanding Subsection (1), the commission shall at the request of a
741 committee, commission, or task force of the Legislature provide to the committee, commission,
742 or task force of the Legislature any information relating to a tax imposed under Chapter 9,
743 Taxation of Admitted Insurers, relating to the study required by Section 59-9-101.
744 (o) (i) As used in this Subsection (3)(o), "office" means the:
745 (A) Office of the Legislative Fiscal Analyst; or
746 (B) Office of Legislative Research and General Counsel.
747 (ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii),
748 the commission shall at the request of an office provide to the office all information:
749 (A) gained by the commission; and
750 (B) required to be attached to or included in returns filed with the commission.
751 (iii) (A) An office may not request and the commission may not provide to an office a
752 person's:
753 (I) address;
754 (II) name;
755 (III) social security number; or
756 (IV) taxpayer identification number.
757 (B) The commission shall in all instances protect the privacy of a person as required by
758 Subsection (3)(o)(iii)(A).
759 (iv) An office may provide information received from the commission in accordance
760 with this Subsection (3)(o) only:
761 (A) as:
762 (I) a fiscal estimate;
763 (II) fiscal note information; or
764 (III) statistical information; and
765 (B) if the information is classified to prevent the identification of a particular return.
766 (v) (A) A person may not request information from an office under Title 63G, Chapter
767 2, Government Records Access and Management Act, or this section, if that office received the
768 information from the commission in accordance with this Subsection (3)(o).
769 (B) An office may not provide to a person that requests information in accordance with
770 Subsection (3)(o)(v)(A) any information other than the information the office provides in
771 accordance with Subsection (3)(o)(iv).
772 (p) Notwithstanding Subsection (1), the commission may provide to the governing
773 board of the agreement or a taxing official of another state, the District of Columbia, the United
774 States, or a territory of the United States:
775 (i) the following relating to an agreement sales and use tax:
776 (A) information contained in a return filed with the commission;
777 (B) information contained in a report filed with the commission;
778 (C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
779 (D) a document filed with the commission; or
780 (ii) a report of an audit or investigation made with respect to an agreement sales and
781 use tax.
782 (q) Notwithstanding Subsection (1), the commission may provide information
783 concerning a taxpayer's state income tax return or state income tax withholding information to
784 the Driver License Division if the Driver License Division:
785 (i) requests the information; and
786 (ii) provides the commission with a signed release form from the taxpayer allowing the
787 Driver License Division access to the information.
788 (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
789 Communications Authority, or a division of the Utah Communications Authority, the
790 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
791 63H-7a-502.
792 (s) Notwithstanding Subsection (1), the commission shall provide to the Utah
793 Educational Savings Plan information related to a resident or nonresident individual's
794 contribution to a Utah Educational Savings Plan account as designated on the resident or
795 nonresident's individual income tax return as provided under Section 59-10-1313.
796 (t) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
797 Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
798 Department of Health or its designee with the adjusted gross income of an individual if:
799 (i) an eligibility worker with the Department of Health or its designee requests the
800 information from the commission; and
801 (ii) the eligibility worker has complied with the identity verification and consent
802 provisions of Sections 26-18-2.5 and 26-40-105.
803 (u) Notwithstanding Subsection (1), the commission may provide to a county, as
804 determined by the commission, information declared on an individual income tax return in
805 accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
806 authorized under Section 59-2-103.
807 (v) Notwithstanding Subsection (1), the commission shall provide a report regarding
808 any access line provider that is over 90 days delinquent in payment to the commission of
809 amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
810 Service Charges, to:
811 (i) the board of the Utah Communications Authority created in Section 63H-7a-201;
812 and
813 (ii) the Public Utilities, Energy, and Technology Interim Committee.
814 (4) (a) Each report and return shall be preserved for at least three years.
815 (b) After the three-year period provided in Subsection (4)(a) the commission may
816 destroy a report or return.
817 (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
818 (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
819 the person shall be dismissed from office and be disqualified from holding public office in this
820 state for a period of five years thereafter.
821 (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
822 accordance with Subsection (3)(o)(iii) or a person that requests information in accordance with
823 Subsection (3)(o)(v):
824 (i) is not guilty of a class A misdemeanor; and
825 (ii) is not subject to:
826 (A) dismissal from office in accordance with Subsection (5)(b); or
827 (B) disqualification from holding public office in accordance with Subsection (5)(b).
828 (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
829 Section 5. Section 59-1-1402 is amended to read:
830 59-1-1402. Definitions.
831 As used in this part:
832 (1) "Administrative cost" means a fee imposed to cover:
833 (a) the cost of filing;
834 (b) the cost of administering a garnishment;
835 (c) the amount the commission pays to a depository institution in accordance with
836 [
837 (d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by
838 rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
839 (2) "Books and records" means the following made available in printed or electronic
840 format:
841 (a) an account;
842 (b) a book;
843 (c) an invoice;
844 (d) a memorandum;
845 (e) a paper;
846 (f) a record; or
847 (g) an item similar to Subsections (2)(a) through (f) as determined by the commission
848 by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
849 (3) "Deficiency" means:
850 (a) the amount by which a tax, fee, or charge exceeds the difference between:
851 (i) the sum of:
852 (A) the amount shown as the tax, fee, or charge by a person on the person's return; and
853 (B) any amount previously assessed, or collected without assessment, as a deficiency;
854 and
855 (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
856 to that tax, fee, or charge; or
857 (b) if a person does not show an amount as a tax, fee, or charge on the person's return,
858 or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
859 (i) the amount previously assessed, or collected without assessment, as a deficiency;
860 and
861 (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
862 to that tax, fee, or charge.
863 (4) "Garnishment" means any legal or equitable procedure through which one or more
864 of the following are required to be withheld for payment of an amount a person owes:
865 (a) an asset of the person held by another person; or
866 (b) the earnings of the person.
867 (5) "Liability" means the following that a person is required to remit to the
868 commission:
869 (a) a tax, fee, or charge;
870 (b) an addition to a tax, fee, or charge;
871 (c) an administrative cost;
872 (d) interest that accrues in accordance with Section 59-1-402; or
873 (e) a penalty that accrues in accordance with Section 59-1-401.
874 (6) (a) Subject to Subsection (6)(b), "mathematical error" is as defined in Section
875 6213(g)(2), Internal Revenue Code.
876 (b) The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a)
877 means:
878 (i) the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable
879 year; or
880 (ii) a corresponding or comparable provision of the Internal Revenue Code as
881 amended, redesignated, or reenacted.
882 (7) (a) Except as provided in Subsection (7)(b), "tax, fee, or charge" means:
883 (i) a tax, fee, or charge the commission administers under:
884 (A) this title;
885 (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
886 (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
887 (D) Section 19-6-410.5;
888 (E) Section 19-6-714;
889 (F) Section 19-6-805;
890 (G) Section 32B-2-304;
891 (H) Section 34A-2-202;
892 (I) Section 40-6-14; or
893 [
894 [
895 [
896 (J) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
897 (ii) another amount that by statute is administered by the commission.
898 (b) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
899 (i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
900 (ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
901 (iii) Chapter 2, Property Tax Act;
902 (iv) Chapter 3, Tax Equivalent Property Act;
903 (v) Chapter 4, Privilege Tax; or
904 (vi) Chapter 13, Part 5, Interstate Agreements.
905 (8) "Transferee" means:
906 (a) a devisee;
907 (b) a distributee;
908 (c) a donee;
909 (d) an heir;
910 (e) a legatee; or
911 (f) a person similar to Subsections (8)(a) through (e) as determined by the commission
912 by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
913 Section 6. Section 59-12-107 is amended to read:
914 59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or
915 other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other
916 liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt --
917 Penalties and interest.
918 (1) As used in this section:
919 (a) "Ownership" means direct ownership or indirect ownership through a parent,
920 subsidiary, or affiliate.
921 (b) "Related seller" means a seller that:
922 (i) meets one or more of the criteria described in Subsection (2)(a)(i); and
923 (ii) delivers tangible personal property, a service, or a product transferred electronically
924 that is sold:
925 (A) by a seller that does not meet one or more of the criteria described in Subsection
926 (2)(a)(i); and
927 (B) to a purchaser in the state.
928 (c) "Substantial ownership interest" means an ownership interest in a business entity if
929 that ownership interest is greater than the degree of ownership of equity interest specified in 15
930 U.S.C. Sec. 78p, with respect to a person other than a director or an officer.
931 (2) (a) Except as provided in Subsection (2)(e), Section 59-12-107.1, or Section
932 59-12-123, and subject to Subsection (2)(f), each seller shall pay or collect and remit the sales
933 and use taxes imposed by this chapter if within this state the seller:
934 (i) has or utilizes:
935 (A) an office;
936 (B) a distribution house;
937 (C) a sales house;
938 (D) a warehouse;
939 (E) a service enterprise; or
940 (F) a place of business similar to Subsections (2)(a)(i)(A) through (E);
941 (ii) maintains a stock of goods;
942 (iii) regularly solicits orders, regardless of whether or not the orders are accepted in the
943 state, unless the seller's only activity in the state is:
944 (A) advertising; or
945 (B) solicitation by:
946 (I) direct mail;
947 (II) electronic mail;
948 (III) the Internet;
949 (IV) telecommunications service; or
950 (V) a means similar to Subsection (2)(a)(iii)(A) or (B);
951 (iv) regularly engages in the delivery of property in the state other than by:
952 (A) common carrier; or
953 (B) United States mail; or
954 (v) regularly engages in an activity directly related to the leasing or servicing of
955 property located within the state.
956 (b) A seller is considered to be engaged in the business of selling tangible personal
957 property, a service, or a product transferred electronically for use in the state, and shall pay or
958 collect and remit the sales and use taxes imposed by this chapter if:
959 (i) the seller holds a substantial ownership interest in, or is owned in whole or in
960 substantial part by, a related seller; and
961 (ii) (A) the seller sells the same or a substantially similar line of products as the related
962 seller and does so under the same or a substantially similar business name; or
963 (B) the place of business described in Subsection (2)(a)(i) of the related seller or an in
964 state employee of the related seller is used to advertise, promote, or facilitate sales by the seller
965 to a purchaser.
966 (c) A seller that does not meet one or more of the criteria provided for in Subsection
967 (2)(a) or is not a seller required to pay or collect and remit sales and use taxes under Subsection
968 (2)(b):
969 (i) except as provided in Subsection (2)(c)(ii), may voluntarily:
970 (A) collect a tax on a transaction described in Subsection 59-12-103(1); and
971 (B) remit the tax to the commission as provided in this part; or
972 (ii) notwithstanding Subsection (2)(c)(i), shall collect a tax on a transaction described
973 in Subsection 59-12-103(1) if Section 59-12-103.1 requires the seller to collect the tax.
974 (d) The collection and remittance of a tax under this chapter by a seller that is
975 registered under the agreement may not be used as a factor in determining whether that seller is
976 required by Subsection (2) to:
977 (i) pay a tax, fee, or charge under:
978 (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
979 (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
980 (C) Section 19-6-714;
981 (D) Section 19-6-805;
982 [
983 [
984 [
985 (E) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
986 [
987 (ii) collect and remit a tax, fee, or charge under:
988 (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
989 (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
990 (C) Section 19-6-714;
991 (D) Section 19-6-805;
992 [
993 [
994 [
995 (E) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
996 [
997 (e) A person shall pay a use tax imposed by this chapter on a transaction described in
998 Subsection 59-12-103(1) if:
999 (i) the seller did not collect a tax imposed by this chapter on the transaction; and
1000 (ii) the person:
1001 (A) stores the tangible personal property or product transferred electronically in the
1002 state;
1003 (B) uses the tangible personal property or product transferred electronically in the state;
1004 or
1005 (C) consumes the tangible personal property or product transferred electronically in the
1006 state.
1007 (f) The ownership of property that is located at the premises of a printer's facility with
1008 which the retailer has contracted for printing and that consists of the final printed product,
1009 property that becomes a part of the final printed product, or copy from which the printed
1010 product is produced, shall not result in the retailer being considered to have or maintain an
1011 office, distribution house, sales house, warehouse, service enterprise, or other place of
1012 business, or to maintain a stock of goods, within this state.
1013 (3) (a) Except as provided in Section 59-12-107.1, a tax under this chapter shall be
1014 collected from a purchaser.
1015 (b) A seller may not collect as tax an amount, without regard to fractional parts of one
1016 cent, in excess of the tax computed at the rates prescribed by this chapter.
1017 (c) (i) Each seller shall:
1018 (A) give the purchaser a receipt for the tax collected; or
1019 (B) bill the tax as a separate item and declare the name of this state and the seller's
1020 sales and use tax license number on the invoice for the sale.
1021 (ii) The receipt or invoice is prima facie evidence that the seller has collected the tax
1022 and relieves the purchaser of the liability for reporting the tax to the commission as a
1023 consumer.
1024 (d) A seller is not required to maintain a separate account for the tax collected, but is
1025 considered to be a person charged with receipt, safekeeping, and transfer of public money.
1026 (e) Taxes collected by a seller pursuant to this chapter shall be held in trust for the
1027 benefit of the state and for payment to the commission in the manner and at the time provided
1028 for in this chapter.
1029 (f) If any seller, during any reporting period, collects as a tax an amount in excess of
1030 the lawful state and local percentage of total taxable sales allowed under this chapter, the seller
1031 shall remit to the commission the full amount of the tax imposed under this chapter, plus any
1032 excess.
1033 (g) If the accounting methods regularly employed by the seller in the transaction of the
1034 seller's business are such that reports of sales made during a calendar month or quarterly period
1035 will impose unnecessary hardships, the commission may accept reports at intervals that will, in
1036 the commission's opinion, better suit the convenience of the taxpayer or seller and will not
1037 jeopardize collection of the tax.
1038 (h) (i) For a purchase paid with specie legal tender as defined in Section 59-1-1501.1,
1039 and until such time as the commission accepts specie legal tender for the payment of a tax
1040 under this chapter, if the commission requires a seller to remit a tax under this chapter in legal
1041 tender other than specie legal tender, the seller shall state on the seller's books and records and
1042 on an invoice, bill of sale, or similar document provided to the purchaser:
1043 (A) the purchase price in specie legal tender and in the legal tender the seller is
1044 required to remit to the commission;
1045 (B) subject to Subsection (3)(h)(ii), the amount of tax due under this chapter in specie
1046 legal tender and in the legal tender the seller is required to remit to the commission;
1047 (C) the tax rate under this chapter applicable to the purchase; and
1048 (D) the date of the purchase.
1049 (ii) (A) Subject to Subsection (3)(h)(ii)(B), for purposes of determining the amount of
1050 tax due under Subsection (3)(h)(i), a seller shall use the most recent London fixing price for the
1051 specie legal tender the purchaser paid.
1052 (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1053 commission may make rules for determining the amount of tax due under Subsection (3)(h)(i)
1054 if the London fixing price is not available for a particular day.
1055 (4) (a) Except as provided in Subsections (5) through (7) and Section 59-12-108, the
1056 sales or use tax imposed by this chapter is due and payable to the commission quarterly on or
1057 before the last day of the month next succeeding each calendar quarterly period.
1058 (b) (i) Each seller shall, on or before the last day of the month next succeeding each
1059 calendar quarterly period, file with the commission a return for the preceding quarterly period.
1060 (ii) The seller shall remit with the return under Subsection (4)(b)(i) the amount of the
1061 tax required under this chapter to be collected or paid for the period covered by the return.
1062 (c) Except as provided in Subsection (5)(c), a return shall contain information and be in
1063 a form the commission prescribes by rule.
1064 (d) (i) Subject to Subsection (4)(d)(ii), the sales tax as computed in the return shall be
1065 based on the total nonexempt sales made during the period for which the return is filed,
1066 including both cash and charge sales.
1067 (ii) For a sale that includes the delivery or installation of tangible personal property at a
1068 location other than a seller's place of business described in Subsection (2)(a)(i), if the delivery
1069 or installation is separately stated on an invoice or receipt, a seller may compute the tax due on
1070 the sale for purposes of Subsection (4)(d)(i) based on the amount the seller receives for that
1071 sale during each period for which the seller receives payment for the sale.
1072 (e) (i) The use tax as computed in the return shall be based on the total amount of
1073 purchases for storage, use, or other consumption in this state made during the period for which
1074 the return is filed, including both cash and charge purchases.
1075 (ii) (A) As used in this Subsection (4)(e)(ii), "qualifying purchaser" means a purchaser
1076 who is required to remit taxes under this chapter, but is not required to remit taxes monthly in
1077 accordance with Section 59-12-108, and who converts tangible personal property into real
1078 property.
1079 (B) Subject to Subsections (4)(e)(ii)(C) and (D), a qualifying purchaser may remit the
1080 taxes due under this chapter on tangible personal property for which the qualifying purchaser
1081 claims an exemption as allowed under Subsection 59-12-104(23) or (25) based on the period in
1082 which the qualifying purchaser receives payment, in accordance with Subsection (4)(e)(ii)(C),
1083 for the conversion of the tangible personal property into real property.
1084 (C) A qualifying purchaser remitting taxes due under this chapter in accordance with
1085 Subsection (4)(e)(ii)(B) shall remit an amount equal to the total amount of tax due on the
1086 qualifying purchaser's purchase of the tangible personal property that was converted into real
1087 property multiplied by a fraction, the numerator of which is the payment received in the period
1088 for the qualifying purchaser's sale of the tangible personal property that was converted into real
1089 property and the denominator of which is the entire sales price for the qualifying purchaser's
1090 sale of the tangible personal property that was converted into real property.
1091 (D) A qualifying purchaser may remit taxes due under this chapter in accordance with
1092 this Subsection (4)(e)(ii) only if the books and records that the qualifying purchaser keeps in
1093 the qualifying purchaser's regular course of business identify by reasonable and verifiable
1094 standards that the tangible personal property was converted into real property.
1095 (f) (i) Subject to Subsection (4)(f)(ii) and in accordance with Title 63G, Chapter 3,
1096 Utah Administrative Rulemaking Act, the commission may by rule extend the time for making
1097 returns and paying the taxes.
1098 (ii) An extension under Subsection (4)(f)(i) may not be for more than 90 days.
1099 (g) The commission may require returns and payment of the tax to be made for other
1100 than quarterly periods if the commission considers it necessary in order to ensure the payment
1101 of the tax imposed by this chapter.
1102 (h) (i) The commission may require a seller that files a simplified electronic return with
1103 the commission to file an additional electronic report with the commission.
1104 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1105 commission may make rules providing:
1106 (A) the information required to be included in the additional electronic report described
1107 in Subsection (4)(h)(i); and
1108 (B) one or more due dates for filing the additional electronic report described in
1109 Subsection (4)(h)(i).
1110 (5) (a) As used in this Subsection (5) and Subsection (6)(b), "remote seller" means a
1111 seller that is:
1112 (i) registered under the agreement;
1113 (ii) described in Subsection (2)(c); and
1114 (iii) not a:
1115 (A) model 1 seller;
1116 (B) model 2 seller; or
1117 (C) model 3 seller.
1118 (b) (i) Except as provided in Subsection (5)(b)(ii), a tax a remote seller collects in
1119 accordance with Subsection (2)(c) is due and payable:
1120 (A) to the commission;
1121 (B) annually; and
1122 (C) on or before the last day of the month immediately following the last day of each
1123 calendar year.
1124 (ii) The commission may require that a tax a remote seller collects in accordance with
1125 Subsection (2)(c) be due and payable:
1126 (A) to the commission; and
1127 (B) on the last day of the month immediately following any month in which the seller
1128 accumulates a total of at least $1,000 in agreement sales and use tax.
1129 (c) (i) If a remote seller remits a tax to the commission in accordance with Subsection
1130 (5)(b), the remote seller shall file a return:
1131 (A) with the commission;
1132 (B) with respect to the tax;
1133 (C) containing information prescribed by the commission; and
1134 (D) on a form prescribed by the commission.
1135 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1136 commission shall make rules prescribing:
1137 (A) the information required to be contained in a return described in Subsection
1138 (5)(c)(i); and
1139 (B) the form described in Subsection (5)(c)(i)(D).
1140 (d) A tax a remote seller collects in accordance with this Subsection (5) shall be
1141 calculated on the basis of the total amount of taxable transactions under Subsection
1142 59-12-103(1) the remote seller completes, including:
1143 (i) a cash transaction; and
1144 (ii) a charge transaction.
1145 (6) (a) Except as provided in Subsection (6)(b), a tax a seller that files a simplified
1146 electronic return collects in accordance with this chapter is due and payable:
1147 (i) monthly on or before the last day of the month immediately following the month for
1148 which the seller collects a tax under this chapter; and
1149 (ii) for the month for which the seller collects a tax under this chapter.
1150 (b) A tax a remote seller that files a simplified electronic return collects in accordance
1151 with this chapter is due and payable as provided in Subsection (5).
1152 (7) (a) On each vehicle sale made by other than a regular licensed vehicle dealer, the
1153 purchaser shall pay the sales or use tax directly to the commission if the vehicle is subject to
1154 titling or registration under the laws of this state.
1155 (b) The commission shall collect the tax described in Subsection (7)(a) when the
1156 vehicle is titled or registered.
1157 (8) If any sale of tangible personal property or any other taxable transaction under
1158 Subsection 59-12-103(1), is made by a wholesaler to a retailer, the wholesaler is not
1159 responsible for the collection or payment of the tax imposed on the sale and the retailer is
1160 responsible for the collection or payment of the tax imposed on the sale if:
1161 (a) the retailer represents that the personal property is purchased by the retailer for
1162 resale; and
1163 (b) the personal property is not subsequently resold.
1164 (9) If any sale of property or service subject to the tax is made to a person prepaying
1165 sales or use tax in accordance with Title 63M, Chapter 5, Resource Development Act, or to a
1166 contractor or subcontractor of that person, the person to whom such payment or consideration
1167 is payable is not responsible for the collection or payment of the sales or use tax and the person
1168 prepaying the sales or use tax is responsible for the collection or payment of the sales or use tax
1169 if the person prepaying the sales or use tax represents that the amount prepaid as sales or use
1170 tax has not been fully credited against sales or use tax due and payable under the rules
1171 promulgated by the commission.
1172 (10) (a) For purposes of this Subsection (10):
1173 (i) Except as provided in Subsection (10)(a)(ii), "bad debt" is as defined in Section
1174 166, Internal Revenue Code.
1175 (ii) Notwithstanding Subsection (10)(a)(i), "bad debt" does not include:
1176 (A) an amount included in the purchase price of tangible personal property, a product
1177 transferred electronically, or a service that is:
1178 (I) not a transaction described in Subsection 59-12-103(1); or
1179 (II) exempt under Section 59-12-104;
1180 (B) a financing charge;
1181 (C) interest;
1182 (D) a tax imposed under this chapter on the purchase price of tangible personal
1183 property, a product transferred electronically, or a service;
1184 (E) an uncollectible amount on tangible personal property or a product transferred
1185 electronically that:
1186 (I) is subject to a tax under this chapter; and
1187 (II) remains in the possession of a seller until the full purchase price is paid;
1188 (F) an expense incurred in attempting to collect any debt; or
1189 (G) an amount that a seller does not collect on repossessed property.
1190 (b) (i) To the extent an amount remitted in accordance with Subsection (4)(d) later
1191 becomes bad debt, a seller may deduct the bad debt from the total amount from which a tax
1192 under this chapter is calculated on a return.
1193 (ii) A qualifying purchaser, as defined in Subsection (4)(e)(ii)(A), may deduct from the
1194 total amount of taxes due under this chapter the amount of tax the qualifying purchaser paid on
1195 the qualifying purchaser's purchase of tangible personal property converted into real property to
1196 the extent that:
1197 (A) tax was remitted in accordance with Subsection (4)(e) on that tangible personal
1198 property converted into real property;
1199 (B) the qualifying purchaser's sale of that tangible personal property converted into real
1200 property later becomes bad debt; and
1201 (C) the books and records that the qualifying purchaser keeps in the qualifying
1202 purchaser's regular course of business identify by reasonable and verifiable standards that the
1203 tangible personal property was converted into real property.
1204 (c) A seller may file a refund claim with the commission if:
1205 (i) the amount of bad debt for the time period described in Subsection (10)(e) exceeds
1206 the amount of the seller's sales that are subject to a tax under this chapter for that same time
1207 period; and
1208 (ii) as provided in Section 59-1-1410.
1209 (d) A bad debt deduction under this section may not include interest.
1210 (e) A bad debt may be deducted under this Subsection (10) on a return for the time
1211 period during which the bad debt:
1212 (i) is written off as uncollectible in the seller's books and records; and
1213 (ii) would be eligible for a bad debt deduction:
1214 (A) for federal income tax purposes; and
1215 (B) if the seller were required to file a federal income tax return.
1216 (f) If a seller recovers any portion of bad debt for which the seller makes a deduction or
1217 claims a refund under this Subsection (10), the seller shall report and remit a tax under this
1218 chapter:
1219 (i) on the portion of the bad debt the seller recovers; and
1220 (ii) on a return filed for the time period for which the portion of the bad debt is
1221 recovered.
1222 (g) For purposes of reporting a recovery of a portion of bad debt under Subsection
1223 (10)(f), a seller shall apply amounts received on the bad debt in the following order:
1224 (i) in a proportional amount:
1225 (A) to the purchase price of the tangible personal property, product transferred
1226 electronically, or service; and
1227 (B) to the tax due under this chapter on the tangible personal property, product
1228 transferred electronically, or service; and
1229 (ii) to:
1230 (A) interest charges;
1231 (B) service charges; and
1232 (C) other charges.
1233 (h) A seller's certified service provider may make a deduction or claim a refund for bad
1234 debt on behalf of the seller:
1235 (i) in accordance with this Subsection (10); and
1236 (ii) if the certified service provider credits or refunds the entire amount of the bad debt
1237 deduction or refund to the seller.
1238 (i) A seller may allocate bad debt among the states that are members of the agreement
1239 if the seller's books and records support that allocation.
1240 (11) (a) A seller may not, with intent to evade any tax, fail to timely remit the full
1241 amount of tax required by this chapter.
1242 (b) A violation of this section is punishable as provided in Section 59-1-401.
1243 (c) Each person who fails to pay any tax to the state or any amount of tax required to be
1244 paid to the state, except amounts determined to be due by the commission under Chapter 1,
1245 Part 14, Assessment, Collections, and Refunds Act, or Section 59-12-111, within the time
1246 required by this chapter, or who fails to file any return as required by this chapter, shall pay, in
1247 addition to the tax, penalties and interest as provided in Sections 59-1-401 and 59-1-402.
1248 (d) For purposes of prosecution under this section, each quarterly tax period in which a
1249 seller, with intent to evade any tax, collects a tax and fails to timely remit the full amount of the
1250 tax required to be remitted, constitutes a separate offense.
1251 Section 7. Section 59-12-108 is amended to read:
1252 59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty --
1253 Certain amounts allocated to local taxing jurisdictions.
1254 (1) (a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this
1255 chapter of $50,000 or more for the previous calendar year shall:
1256 (i) file a return with the commission:
1257 (A) monthly on or before the last day of the month immediately following the month
1258 for which the seller collects a tax under this chapter; and
1259 (B) for the month for which the seller collects a tax under this chapter; and
1260 (ii) except as provided in Subsection (1)(b), remit with the return required by
1261 Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax,
1262 fee, or charge described in Subsection (1)(c):
1263 (A) if that seller's tax liability under this chapter for the previous calendar year is less
1264 than $96,000, by any method permitted by the commission; or
1265 (B) if that seller's tax liability under this chapter for the previous calendar year is
1266 $96,000 or more, by electronic funds transfer.
1267 (b) A seller shall remit electronically with the return required by Subsection (1)(a)(i)
1268 the amount the seller is required to remit to the commission for each tax, fee, or charge
1269 described in Subsection (1)(c) if that seller:
1270 (i) is required by Section 59-12-107 to file the return electronically; or
1271 (ii) (A) is required to collect and remit a tax under Section 59-12-107; and
1272 (B) files a simplified electronic return.
1273 (c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:
1274 (i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1275 (ii) a fee under Section 19-6-714;
1276 (iii) a fee under Section 19-6-805;
1277 (iv) a charge under [
1278 Service Charges; or
1279 [
1280 [
1281 [
1282 (d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3,
1283 Utah Administrative Rulemaking Act, the commission shall make rules providing for a method
1284 for making same-day payments other than by electronic funds transfer if making payments by
1285 electronic funds transfer fails.
1286 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1287 commission shall establish by rule procedures and requirements for determining the amount a
1288 seller is required to remit to the commission under this Subsection (1).
1289 (2) (a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a
1290 seller described in Subsection (4) may retain each month the amount allowed by this
1291 Subsection (2).
1292 (b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
1293 each month 1.31% of any amounts the seller is required to remit to the commission:
1294 (i) for a transaction described in Subsection 59-12-103(1) that is subject to a state tax
1295 and a local tax imposed in accordance with the following, for the month for which the seller is
1296 filing a return in accordance with Subsection (1):
1297 (A) Subsection 59-12-103(2)(a);
1298 (B) Subsection 59-12-103(2)(b); and
1299 (C) Subsection 59-12-103(2)(d); and
1300 (ii) for an agreement sales and use tax.
1301 (c) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may
1302 retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described
1303 in Subsection 59-12-103(1) that is subject to the state tax and the local tax imposed in
1304 accordance with Subsection 59-12-103(2)(c).
1305 (ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount
1306 equal to the sum of:
1307 (A) 1.31% of any amounts the seller is required to remit to the commission for:
1308 (I) the state tax and the local tax imposed in accordance with Subsection
1309 59-12-103(2)(c);
1310 (II) the month for which the seller is filing a return in accordance with Subsection (1);
1311 and
1312 (III) an agreement sales and use tax; and
1313 (B) 1.31% of the difference between:
1314 (I) the amounts the seller would have been required to remit to the commission:
1315 (Aa) in accordance with Subsection 59-12-103(2)(a) if the transaction had been subject
1316 to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(a);
1317 (Bb) for the month for which the seller is filing a return in accordance with Subsection
1318 (1); and
1319 (Cc) for an agreement sales and use tax; and
1320 (II) the amounts the seller is required to remit to the commission for:
1321 (Aa) the state tax and the local tax imposed in accordance with Subsection
1322 59-12-103(2)(c);
1323 (Bb) the month for which the seller is filing a return in accordance with Subsection (1);
1324 and
1325 (Cc) an agreement sales and use tax.
1326 (d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
1327 each month 1% of any amounts the seller is required to remit to the commission:
1328 (i) for the month for which the seller is filing a return in accordance with Subsection
1329 (1); and
1330 (ii) under:
1331 (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1332 (B) Subsection 59-12-603(1)(a)(i)(A); or
1333 (C) Subsection 59-12-603(1)(a)(i)(B).
1334 (3) A state government entity that is required to remit taxes monthly in accordance
1335 with Subsection (1) may not retain any amount under Subsection (2).
1336 (4) A seller that has a tax liability under this chapter for the previous calendar year of
1337 less than $50,000 may:
1338 (a) voluntarily meet the requirements of Subsection (1); and
1339 (b) if the seller voluntarily meets the requirements of Subsection (1), retain the
1340 amounts allowed by Subsection (2).
1341 (5) (a) Subject to Subsections (5)(b) through (d), a seller that voluntarily collects and
1342 remits a tax in accordance with Subsection 59-12-107(2)(c)(i) may retain an amount equal to
1343 18% of any amounts the seller would otherwise remit to the commission:
1344 (i) if the seller obtains a license under Section 59-12-106 for the first time on or after
1345 January 1, 2014; and
1346 (ii) for:
1347 (A) an agreement sales and use tax; and
1348 (B) the time period for which the seller files a return in accordance with this section.
1349 (b) If a seller retains an amount under this Subsection (5), the seller may not retain any
1350 other amount under this section.
1351 (c) If a seller retains an amount under this Subsection (5), the commission may require
1352 the seller to file a return by:
1353 (i) electronic means; or
1354 (ii) a means other than electronic means.
1355 (d) A seller may not retain an amount under this Subsection (5) if the seller is required
1356 to collect or remit a tax under this section in accordance with Section 59-12-103.1.
1357 (6) Penalties for late payment shall be as provided in Section 59-1-401.
1358 (7) (a) Except as provided in Subsection (7)(c), for any amounts required to be remitted
1359 to the commission under this part, the commission shall each month calculate an amount equal
1360 to the difference between:
1361 (i) the total amount retained for that month by all sellers had the percentages listed
1362 under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and
1363 (ii) the total amount retained for that month by all sellers at the percentages listed
1364 under Subsections (2)(b) and (2)(c)(ii).
1365 (b) The commission shall each month allocate the amount calculated under Subsection
1366 (7)(a) to each county, city, and town on the basis of the proportion of agreement sales and use
1367 tax that the commission distributes to each county, city, and town for that month compared to
1368 the total agreement sales and use tax that the commission distributes for that month to all
1369 counties, cities, and towns.
1370 (c) The amount the commission calculates under Subsection (7)(a) may not include an
1371 amount collected from a tax that:
1372 (i) the state imposes within a county, city, or town, including the unincorporated area
1373 of a county; and
1374 (ii) is not imposed within the entire state.
1375 Section 8. Section 59-12-128 is amended to read:
1376 59-12-128. Amnesty.
1377 (1) As used in this section, "amnesty" means that a seller is not required to pay the
1378 following amounts that the seller would otherwise be required to pay:
1379 (a) a tax, fee, or charge under:
1380 (i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1381 (ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
1382 (iii) Section 19-6-714;
1383 (iv) Section 19-6-805;
1384 (v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;
1385 [
1386 [
1387 [
1388 (vi) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
1389 [
1390 (b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
1391 (c) interest on a tax, fee, or charge described in Subsection (1)(a).
1392 (2) (a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4)
1393 and (5), the commission shall grant a seller amnesty if the seller:
1394 (i) obtains a license under Section 59-12-106; and
1395 (ii) is registered under the agreement.
1396 (b) The commission is not required to grant a seller amnesty under this section
1397 beginning 12 months after the date the state becomes a full member under the agreement.
1398 (3) A seller may not receive amnesty under this section for a tax, fee, or charge:
1399 (a) the seller collects;
1400 (b) the seller remits to the commission;
1401 (c) that the seller is required to remit to the commission on the seller's purchase; or
1402 (d) arising from a transaction that occurs within a time period that is under audit by the
1403 commission if:
1404 (i) the seller receives notice of the commencement of the audit prior to obtaining a
1405 license under Section 59-12-106; and
1406 (ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or
1407 (B) the seller has not exhausted all administrative and judicial remedies in connection
1408 with the audit described in Subsection (3)(d)(i).
1409 (4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a
1410 seller under this section:
1411 (i) applies to the time period during which the seller is not licensed under Section
1412 59-12-106; and
1413 (ii) remains in effect if, for a period of three years, the seller:
1414 (A) remains registered under the agreement;
1415 (B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge
1416 described in Subsection (1)(a); and
1417 (C) remits to the commission the taxes, fees, and charges the seller collects in
1418 accordance with Subsection (4)(a)(ii)(B).
1419 (b) The commission may not grant a seller amnesty under this section if, with respect
1420 to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this
1421 section, the seller commits:
1422 (i) fraud; or
1423 (ii) an intentional misrepresentation of a material fact.
1424 (5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission
1425 shall require the seller to pay the amounts described in Subsection (1) that the seller would
1426 have otherwise been required to pay.
1427 (b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an
1428 amount in accordance with Subsection (5)(a), the time period for the commission to make an
1429 assessment under Section 59-1-1410 is extended for a time period beginning on the date the
1430 seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
1431 Section 9. Section 63H-7a-102 is amended to read:
1432 63H-7a-102. Utah Communications Authority -- Purpose.
1433 [
1434
1435 Communications Authority [
1436
1437
1438 (2) The Utah Communications Authority shall:
1439 (a) provide administrative and financial support for statewide 911 emergency services;
1440 and
1441 (b) establish and maintain a statewide public safety communications network.
1442 Section 10. Section 63H-7a-103 is amended to read:
1443 63H-7a-103. Definitions.
1444 As used in this chapter:
1445 (1) "Association of governments" means an association of political subdivisions of the
1446 state, established pursuant to an interlocal agreement under Title 11, Chapter 13, Interlocal
1447 Cooperation Act.
1448 [
1449
1450 [
1451 63H-7a-203.
1452 [
1453
1454
1455 (4) "Dispatch center" means an entity that receives and responds to an emergency or
1456 nonemergency communication transferred to the entity from a public safety answering point.
1457 [
1458
1459 U.S.C. Sec. 1424.
1460 [
1461 similar agreement.
1462 [
1463
1464 [
1465 [
1466 [
1467
1468 [
1469
1470 [
1471
1472 public safety answering point.
1473 [
1474 (a) receives, as a first point of contact, direct 911 emergency and nonemergency
1475 communications requesting a public safety service;
1476 (b) has a facility with the equipment and staff necessary to receive the communication;
1477 (c) assesses, classifies, and prioritizes the communication; and
1478 (d) [
1479 [
1480 (a) a regional or statewide public safety governmental communications network and
1481 related facilities, including real property, improvements, and equipment necessary for the
1482 acquisition, construction, and operation of the services and facilities; and
1483 (b) 911 emergency services, including radio communications, connectivity, and
1484 computer aided dispatch systems.
1485 [
1486 [
1487
1488 Section 11. Section 63H-7a-201 is amended to read:
1489
1490 63H-7a-201. Utah Communications Authority established.
1491 (1) This part is known as [
1492 Governance."
1493 (2) There is established the Utah Communications Authority[
1494
1495
1496
1497 within any other department of the state.
1498 [
1499 Lake County[
1500
1501 (b) The authority may establish additional branch offices outside of Salt Lake County
1502 with the approval of the board.
1503 Section 12. Section 63H-7a-202 is amended to read:
1504 63H-7a-202. Powers of the authority.
1505 (1) The authority [
1506 [
1507 [
1508 [
1509 for the performance of [
1510 and functions under this chapter, including contracts with [
1511
1512 providers;
1513 [
1514 portion of a public safety communications network utilizing technology that is fiscally prudent,
1515 upgradable, technologically advanced, redundant, and secure;
1516 [
1517 [
1518 [
1519 federal government to provide public safety communications network services on terms and
1520 conditions [
1521 [
1522 property or personal property in connection with the acquisition and construction of a public
1523 safety communications network and all related facilities and rights-of-way [
1524 authority owns, operates, and maintains;
1525 (h) sell public safety communications network capacity to a state agency or a political
1526 subdivision of the state if the sale is:
1527 (i) for a public safety purpose;
1528 (ii) consistent with the authority's duties under this chapter; or
1529 (iii) pursuant to:
1530 (A) an agreement entered into by the authority before January 1, 2017; or
1531 (B) a renewal of an agreement described in Subsection (1)(h)(iii)(A);
1532 [
1533
1534
1535 [
1536
1537 [
1538
1539 [
1540
1541 [
1542 [
1543
1544 [
1545
1546 [
1547 [
1548 [
1549
1550 [
1551
1552 [
1553 [
1554 expenditure of funds [
1555 authority under this chapter; and
1556 [
1557 [
1558 [
1559 [
1560 (2) The authority may not intentionally overbuild the public safety communications
1561 network for the purpose of competing with a public or private provider of a
1562 telecommunications service.
1563 Section 13. Section 63H-7a-203 is amended to read:
1564 63H-7a-203. Board established -- Terms -- Vacancies.
1565 (1) There is created the [
1566 (2) The board shall consist of [
1567
1568 [
1569 [
1570 [
1571 [
1572 [
1573
1574 [
1575 [
1576 [
1577
1578 [
1579 [
1580 [
1581 [
1582 [
1583
1584 [
1585 [
1586 [
1587 [
1588 [
1589
1590 [
1591 [
1592 [
1593 [
1594
1595 [
1596 [
1597
1598
1599 [
1600 [
1601 [
1602
1603 [
1604 [
1605
1606 [
1607 [
1608
1609 [
1610 [
1611
1612 [
1613
1614
1615 [
1616 (a) three individuals appointed by the governor with the advice and consent of the
1617 Senate;
1618 (b) one individual appointed by the speaker of the House of Representatives;
1619 (c) one individual appointed by the president of the Senate;
1620 (d) two individuals nominated by an association that represents cities and towns in the
1621 state and appointed by the governor with the advice and consent of the Senate; and
1622 (e) two individuals nominated by an association that represents counties in the state
1623 and appointed by the governor with the advice and consent of the Senate.
1624 (3) Subject to this section, an individual is eligible for appointment under Subsection
1625 (2) if the individual has knowledge of at least one of the following:
1626 (a) law enforcement;
1627 (b) public safety;
1628 (c) fire service;
1629 (d) telecommunications;
1630 (e) finance;
1631 (f) management; and
1632 (g) government.
1633 (4) An individual may not serve as a board member if the individual is a current public
1634 safety communications network:
1635 (a) user; or
1636 (b) vendor.
1637 [
1638 the board members appointed under Subsection (2) shall [
1639 years and [
1640 Subsection (2) shall serve an initial term of four years.
1641 [
1642
1643 [
1644
1645
1646 (ii) Successor board members shall each serve a term of four years.
1647 (b) (i) The governor may remove a board member with cause.
1648 (ii) If the governor removes a board member the entity that appointed the board
1649 member under Subsection (2) shall appoint a replacement board member in the same manner as
1650 described in Subsection (2).
1651 [
1652 consultation with the board, appoint [
1653 and consent of the Senate. [
1654
1655
1656 [
1657
1658
1659
1660 [
1661 (b) The chair shall serve a two-year term.
1662 [
1663 [
1664
1665 (8) (a) The board shall elect one of the board members to serve as vice chair [
1666
1667 (b) (i) The board may elect a secretary and treasurer [
1668 members of the board[
1669 (ii) If the board elects a secretary or treasurer who is not a member of the board, the
1670 secretary or treasurer does not have voting power.
1671 (c) [
1672 treasurer [
1673 [
1674
1675 (9) Each board member, including the chair, has one vote.
1676 [
1677 (10) A vote of a majority of the [
1678 necessary to take action on behalf of the board.
1679 [
1680 the board, but may, in accordance with [
1681 accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, receive:
1682 (a) a per diem at the rate established under Section 63A-3-106; and
1683 (b) travel expenses at the rate established under Section 63A-3-107.
1684 Section 14. Section 63H-7a-204 is amended to read:
1685 63H-7a-204. Board -- Powers and duties.
1686 The board shall:
1687 (1) manage the affairs and business of the authority consistent with this chapter
1688 [
1689 (2) adopt bylaws;
1690 [
1691 [
1692 communications network and funds administered by the authority;
1693 [
1694 administered according to law;
1695 [
1696 [
1697 [
1698
1699 network;
1700 [
1701 the performance of [
1702 [
1703
1704 (10) authorize the executive director to enter into agreements on behalf of the
1705 authority;
1706 [
1707
1708 (11) [
1709 administration of the public safety communications network by rule made in accordance with
1710 Title 63G, Chapter 3, Utah Administrative Rulemaking Act[
1711
1712
1713 (12) exercise the powers and perform the duties conferred on [
1714 chapter;
1715 (13) provide for audits of the authority; and
1716 (14) establish the following divisions within the authority:
1717 (a) 911 Division;
1718 (b) Radio Network Division;
1719 (c) Interoperability Division; and
1720 (d) Administrative Services Division[
1721 [
1722
1723 [
1724
1725 [
1726
1727 [
1728
1729
1730
1731
1732 [
1733 [
1734 [
1735 [
1736 [
1737 [
1738 [
1739 [
1740 [
1741
1742 [
1743 [
1744 [
1745 [
1746 [
1747
1748
1749 [
1750
1751
1752 Section 15. Section 63H-7a-205 is amended to read:
1753 63H-7a-205. Executive director -- Appointment -- Powers and duties.
1754 The executive director shall:
1755 (1) (a) serve at the pleasure of the board; and
1756 (b) act as the executive officer of the authority;
1757 (2) administer the [
1758 assigned to the [
1759 (3) recommend administrative rules and policies to the board[
1760
1761 (4) execute contracts on behalf of the authority;
1762 [
1763 [
1764 administration, management, and operations of the [
1765
1766 authority;
1767 (7) with board approval, direct and control authority expenditures;
1768 [
1769 financial officer, and legal counsel to provide professional services and advice regarding the
1770 administration of the authority; and
1771 [
1772
1773 to the board, the Executive Offices and Criminal Justice Appropriations Subcommittee, and the
1774 Legislative Management Committee[
1775 that includes:
1776 (a) the total aggregate surcharge collected by [
1777 fiscal year under [
1778 Service Charges;
1779 (b) the amount of each disbursement from the restricted accounts[
1780 (i) Section 63H-7a-303;
1781 (ii) Section 63H-7a-304; and
1782 (iii) Section 63H-7a-403;
1783 (c) the recipient of each disbursement, [
1784 [
1785
1786 (d) [
1787
1788 account;
1789 (e) the anticipated expenditures from the restricted accounts described in this chapter
1790 for the next fiscal year;
1791 (f) the amount of any unexpended funds carried forward;
1792 (g) the goals for implementation of the authority strategic plan and the progress report
1793 of accomplishments and updates to the plan[
1794
1795 [
1796
1797 [
1798
1799 [
1800 created by Sections 63H-7a-303, 63H-7a-304, and 63H-7a-403[
1801 [
1802 Section 16. Section 63H-7a-206 is repealed and reenacted to read:
1803 63H-7a-206. Strategic plan -- Report.
1804 (1) The authority shall create, maintain and review annually a statewide,
1805 comprehensive multiyear strategic plan in consultation with state and local stakeholders and
1806 the regional advisory committees created in Section 63H-7a-208 that:
1807 (a) coordinates the authority's activities and duties in the:
1808 (i) 911 Division;
1809 (ii) Radio Network Division;
1810 (iii) Interoperability Division; and
1811 (iv) Administrative Services Division; and
1812 (b) includes a plan for:
1813 (i) the public safety communications network;
1814 (ii) developing new systems;
1815 (iii) expanding existing systems, including microwave and fiber optics based systems;
1816 (iv) statewide interoperability;
1817 (v) statewide coordination; and
1818 (vi) FirstNet standards.
1819 (2) The executive director shall update the strategic plan described in Subsection (1)
1820 before July 1 of each year.
1821 (3) The executive director shall, before December 1 of each year, report on the strategic
1822 plan described in Subsection (1) to:
1823 (a) the board;
1824 (b) the Executive Offices and Criminal Justice Appropriations Subcommittee; and
1825 (c) the Legislative Management Committee.
1826 (4) The authority shall consider the strategic plan described in Subsection (1) before
1827 spending funds in the restricted accounts created by this chapter.
1828 Section 17. Section 63H-7a-207 is enacted to read:
1829 63H-7a-207. Operations advisory committee.
1830 (1) The board shall appoint an operations advisory committee composed of 19
1831 members as follows:
1832 (a) one representative each from:
1833 (i) an association that represents fire chiefs in the state;
1834 (ii) an association that represents police chiefs in the state;
1835 (iii) an association that represents sheriffs in the state;
1836 (iv) an association that represents emergency medical service personnel in the state;
1837 and
1838 (v) an association that represents public safety answering point professionals in the
1839 state;
1840 (b) the commissioner of public safety or the commissioner's designee;
1841 (c) the executive director of the Department of Transportation or the executive
1842 director's designee;
1843 (d) the chief information officer of the Department of Technology Services or the chief
1844 information officer's designee;
1845 (e) the chair of each regional advisory committee created in Section 63H-7a-208;
1846 (f) an individual nominated by the representatives of tribal governments elected under
1847 Section 9-9-104.5; and
1848 (g) three individuals from the telecommunications or public safety communications
1849 industry.
1850 (2) The operations advisory committee shall:
1851 (a) review recommendations from the regional advisory committees described in
1852 Section 63H-7a-208; and
1853 (b) make recommendations to the board regarding:
1854 (i) the authority operations and policies;
1855 (ii) the authority strategic plan; and
1856 (iii) the operation, maintenance, and capital development of the public safety
1857 communications network.
1858 (3) The operations advisory committee shall report to the board:
1859 (a) at least once each year; and
1860 (b) as often as necessary.
1861 Section 18. Section 63H-7a-208 is enacted to read:
1862 63H-7a-208. Regional advisory committees.
1863 (1) There are established seven regional advisory committees composed of at most 12
1864 members each, with one regional advisory committee each for:
1865 (a) the region composed of Box Elder, Cache, and Rich counties;
1866 (b) the region composed of Beaver, Garfield, Iron, Kane, and Washington counties;
1867 (c) the region composed of Summit, Utah, and Wasatch counties;
1868 (d) the region composed of Juab, Millard, Piute, Sanpete, Sevier, and Wayne counties;
1869 (e) the region composed of Carbon, Emery, Grand, and San Juan counties;
1870 (f) the region composed of Daggett, Duchesne, and Uintah counties; and
1871 (g) the region composed of Davis, Weber, Morgan, Salt Lake, and Tooele counties.
1872 (2) For each regional advisory committee described in Subsection (1), an association of
1873 governments representing the region served by the regional advisory committee shall appoint
1874 members to the regional advisory committee in accordance with Subsection (3).
1875 (3) An association of governments may appoint an individual to a regional advisory
1876 committee if the individual:
1877 (a) is at least one of the following:
1878 (i) a user of:
1879 (A) the statewide public safety communications network; or
1880 (B) a public safety radio system;
1881 (ii) an individual with experience:
1882 (A) in law enforcement;
1883 (B) in fire service; or
1884 (C) at a public safety answering point; or
1885 (iii) an individual in a leadership position that involves public safety communication;
1886 and
1887 (b) is knowledgeable about the region of the state served by the regional advisory
1888 committee.
1889 (4) In addition to the individuals appointed under Subsection (3), each association of
1890 government shall appoint to each regional advisory committee at least one and up to two
1891 individuals that represent the telecommunications or public safety communications industry.
1892 (5) Each regional advisory committee shall review, discuss, and make
1893 recommendations to the executive director regarding:
1894 (a) the public safety communications network;
1895 (b) the interoperability of emergency response systems;
1896 (c) the trends and standards in the public safety industry and in public safety
1897 technology;
1898 (d) the statewide strategic plan described in Section 63H-7a-206; and
1899 (e) the development of cooperative partnerships.
1900 (6) Each regional advisory committee shall meet:
1901 (a) as necessary to discuss the items described in Subsection (5); and
1902 (b) no fewer than two times in each year.
1903 (7) Each regional advisory committee shall report to the board:
1904 (a) before September 1 at least once each year regarding:
1905 (i) the regional advisory committee's findings during the year; and
1906 (ii) any recommendations from the regional advisory committee to the board; and
1907 (b) at any board meeting at which the regional advisory committee requests an
1908 opportunity to report to the board.
1909 Section 19. Section 63H-7a-302 is amended to read:
1910 63H-7a-302. 911 Division duties and powers.
1911 (1) The 911 Division shall:
1912 [
1913 [
1914 [
1915 public safety answering points in the state, including minimum technical, administrative, fiscal,
1916 network, and operational standards [
1917
1918 [
1919 [
1920
1921
1922 [
1923 statewide 911 emergency services network;
1924 [
1925 [
1926 technology necessary to implement the unified statewide 911 emergency services network;
1927 [
1928 (i) an annual budget for the 911 Division;
1929 (ii) an annual plan for the [
1930 Restricted Account created in Section 63H-7a-303 and the Unified Statewide 911 Emergency
1931 Service Account created in Section 63H-7a-304; and
1932 (iii) information required by the director to contribute to the [
1933 plan described in [
1934 [
1935
1936
1937 [
1938
1939
1940
1941
1942 [
1943 (f) assist public safety answering points implementing and coordinating the unified
1944 statewide 911 emergency services network; and
1945 (g) coordinate the development of an interoperable computer aided dispatch platform:
1946 (i) for public safety answering points; and
1947 (ii) where needed, to assist public safety answering points with the creation or
1948 integration of the interoperable computer aided dispatch system.
1949 (2) The 911 Division may recommend to the executive director to sell, lease, or
1950 otherwise dispose of equipment or personal property purchased, leased, or belonging to the
1951 authority that is related to funds expended from the [
1952
1953 63H-7a-303 or the Unified Statewide 911 Emergency Service Account created in Section
1954 63H-7a-304, the proceeds from which shall return to the respective restricted accounts.
1955 (3) The 911 Division may make recommendations to the executive director [
1956
1957
1958 63H-7a-303.
1959 (4) (a) The 911 Division shall review information regarding:
1960 (i) in aggregate, the number of service subscribers by service type in a political
1961 subdivision;
1962 (ii) network costs;
1963 (iii) public safety answering point costs;
1964 (iv) system engineering information; and
1965 (v) [
1966 [
1967 (b) In accordance with Subsection (4)(a) the 911 Division may request:
1968 (i) information as described in Subsection (4)(a)(i) from the State Tax Commission;
1969 and
1970 (ii) information from public safety answering points related to the computer aided
1971 dispatch system.
1972 (c) The information requested by and provided to the 911 Division under Subsection
1973 (4) is a protected record in accordance with Section 63G-2-305.
1974 (5) The 911 Division shall recommend to the executive director, for approval by the
1975 board, rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to:
1976 (a) administer the program funded by the Unified Statewide 911 Emergency Service
1977 restricted account created in Section 63H-7a-304, including rules that establish the criteria,
1978 standards, technology, and equipment that a public safety answering point [
1979 required to adopt in order to qualify for goods or services that are funded from the restricted
1980 account; and
1981 (b) administer the Computer Aided Dispatch Restricted Account created in Section
1982 63H-7a-303, including rules that establish the criteria, standards, technology, and equipment
1983 that a public safety answering point [
1984 of goods or services that are funded from the restricted account.
1985 (6) The board may authorize the 911 Division to employ an outside consultant to study
1986 and advise the division on matters related to the 911 Division duties regarding the public safety
1987 communications network.
1988 (7) This section does not expand the authority of the State Tax Commission to request
1989 additional information from a telecommunication service provider.
1990 Section 20. Section 63H-7a-303 is amended to read:
1991 63H-7a-303. Computer Aided Dispatch Restricted Account -- Creation --
1992 Administration -- Permitted uses.
1993 (1) There is created a restricted account within the General Fund known as the
1994 "Computer Aided Dispatch Restricted Account," consisting of:
1995 [
1996 [
1997 [
1998 state, persons, or corporations.
1999 [
2000
2001 (2) Subject to this Subsection (2) and appropriations by the Legislature, the authority
2002 may expend funds in the Computer Aided Dispatch Restricted Account for the following
2003 purposes:
2004 (a) enhancing public safety as provided in this chapter; and
2005 (b) creating a shared computer aided dispatch system including:
2006 (i) an interoperable computer aided dispatch platform that will be selected, shared, or
2007 hosted on a statewide or regional basis;
2008 (ii) an interoperable computer aided dispatch platform selected by a county of the first
2009 class, when:
2010 (A) authorized through an interlocal agreement between the county's two primary
2011 public safety answering points; and
2012 (B) the county's computer aided dispatch platform is capable of interfacing with the
2013 platform described in Subsection (2)(b)(i); and
2014 (iii) a statewide computer aided dispatch system data sharing platform to provide
2015 interoperability of systems.
2016 [
2017
2018 [
2019 [
2020
2021 [
2022
2023 [
2024
2025 [
2026
2027 [
2028 [
2029 [
2030
2031 [
2032
2033 [
2034 [
2035 [
2036
2037 [
2038
2039 [
2040
2041
2042 [
2043
2044
2045
2046 (3) Subject to an appropriation by the Legislature and approval by the board, the
2047 Administrative Services Division may expend funds from the Computer Aided Dispatch
2048 Restricted Account to cover the Administrative Services Division's administrative costs related
2049 to the Computer Aided Dispatch Restricted Account.
2050 (4) On July 1, 2022, all funds in the Computer Aided Dispatch Restricted Account
2051 shall automatically transfer to the Unified Statewide 911 Emergency Service Account created
2052 in Section 63H-7a-304.
2053 Section 21. Section 63H-7a-304 is amended to read:
2054 63H-7a-304. Unified Statewide 911 Emergency Service Account -- Creation --
2055 Administration -- Permitted uses.
2056 (1) There is created a restricted account within the General Fund known as the "Unified
2057 Statewide 911 Emergency Service Account," consisting of:
2058 (a) proceeds from the fee imposed in Section [
2059 (b) money appropriated or otherwise made available by the Legislature; and
2060 (c) contributions of money, property, or equipment from federal agencies, political
2061 subdivisions of the state, persons, or corporations.
2062 [
2063
2064 (2) (a) Except as provided in Subsection (4) and subject to Subsection (3) and
2065 appropriations by the Legislature, the authority may disburse funds in the Unified Statewide
2066 911 Emergency Service Account for the purpose of enhancing the statewide public safety
2067 communications network [
2068 efficiently deliver 911 services in the state.
2069 (b) In expending funds in the Unified Statewide 911 Emergency Service Account, the
2070 authority shall give a higher priority to an expenditure that:
2071 (i) best promotes statewide public safety;
2072 (ii) best promotes interoperability;
2073 (iii) impacts the largest service territory;
2074 (iv) impacts a densely populated area; or
2075 (v) impacts an underserved area.
2076 (c) The authority shall expend funds in the Unified Statewide 911 Emergency Service
2077 Account in accordance with the authority strategic plan described in Section 63H-7a-206.
2078 (d) The executive director shall recommend to the board expenditures for the authority
2079 to make from the Unified Statewide 911 Emergency Service Account in accordance with this
2080 Subsection (2).
2081 (3) Subject to an [
2082
2083 Administrative Services Division [
2084
2085 Unified Statewide 911 Emergency Service Account to cover the Administrative Services
2086 Division's administrative costs related to the Unified Statewide 911 Emergency Service
2087 Account.
2088 (4) (a) The authority shall reimburse from the Unified Statewide 911 Emergency
2089 Service Account to the Automated Geographic Reference Center created in Section 63F-1-506
2090 an amount equal to up to 1 cent of each unified statewide 911 emergency service charge
2091 deposited into the Unified Statewide 911 Emergency Service Account under Section 69-2-403.
2092 (b) The Automated Geographic Reference Center shall use the funds reimbursed to the
2093 Automated Geographic Reference Center under Subsection (4)(a) to:
2094 (i) enhance and upgrade digital mapping standards; and
2095 (ii) maintain a statewide geospatial database for unified statewide 911 emergency
2096 service.
2097 Section 22. Section 63H-7a-403 is amended to read:
2098 63H-7a-403. Utah Statewide Radio System Restricted Account -- Creation --
2099 Administration.
2100 (1) There is created a restricted account within the General Fund known as the "Utah
2101 Statewide Radio System Restricted Account," consisting of:
2102 (a) money appropriated or otherwise made available by the Legislature; and
2103 (b) contributions of money from federal agencies, political subdivisions of the state,
2104 persons, or corporations.
2105 [
2106 (2) (a) Subject to appropriations by the Legislature and subject to this Subsection (2),
2107 the authority may expend funds in the Utah Statewide Radio System Restricted Account for the
2108 purpose of acquiring, constructing, operating, maintaining, and repairing a statewide radio
2109 system public safety communications network as authorized in Section 63H-7a-202, including:
2110 [
2111 improvements, and equipment necessary for the acquisition, construction, and operation of
2112 services and facilities;
2113 [
2114 communications network;
2115 [
2116 [
2117 funds from another account.
2118 (b) For each radio network charge that is deposited into the Utah Statewide Radio
2119 System Restricted Account under Section 69-2-404, the authority shall spend, subject to an
2120 appropriation by the Legislature and this Subsection (2):
2121 (i) on and after July 1, 2017, 18 cents of each total radio network charge to maintain
2122 the public safety communications network, including:
2123 (A) the 800 MHz and VHF radio networks;
2124 (B) radio console network connectivity;
2125 (C) funding a statewide interoperability coordinator; and
2126 (D) supplementing costs formerly offset by public safety communications network user
2127 fees assessed by the authority before July 1, 2017; and
2128 (ii) on and after January 1, 2018, 34 cents of each total radio network charge to acquire,
2129 construct, equip, and install property for, and to make improvements to, the 800 MHz radio
2130 system, including debt service costs.
2131 (c) In expending funds in the Utah Statewide Radio System Restricted Account, the
2132 authority shall give a higher priority to an expenditure that:
2133 (i) best promotes statewide public safety;
2134 (ii) best promotes interoperability;
2135 (iii) impacts the largest service territory;
2136 (iv) impacts a densely populated area; or
2137 (v) impacts an underserved area.
2138 (d) The authority shall expend funds in the Utah Statewide Radio System Restricted
2139 Account in accordance with the authority strategic plan described in Section 63H-7a-206.
2140 (e) The executive director shall recommend to the board expenditures for the authority
2141 to make from the Utah Statewide Radio System Restricted Account in accordance with this
2142 Subsection (2).
2143 (3) [
2144 Administrative Services Division[
2145 funds in the Utah Statewide Radio System Restricted Account for administrative costs
2146 [
2147 Services Division incurs related to the Utah Statewide Radio System Restricted Account .
2148 [
2149
2150
2151
2152 Section 23. Section 63H-7a-404 is amended to read:
2153 63H-7a-404. Public safety communications network -- Maintenance -- Upgrade --
2154 Comprehensive plan -- Stakeholder meeting -- Report.
2155 (1) The Radio Network Division shall[
2156 installation, implementation, and maintenance of the [
2157
2158 for the benefit of state government entities and political subdivisions of the state that use the
2159 public safety communications network.
2160 [
2161
2162
2163
2164
2165 [
2166 [
2167
2168 [
2169
2170
2171 [
2172
2173
2174 [
2175 [
2176 [
2177 [
2178 [
2179 [
2180
2181 [
2182
2183
2184 [
2185
2186 [
2187
2188
2189 [
2190
2191
2192
2193 (2) In developing and maintaining the public safety communications network as
2194 described in Subsection (1), the Radio Network Division shall:
2195 (a) maintain and upgrade existing VHF and 800 MHz radio networks;
2196 (b) coordinate with state government entities, political subdivisions of the state, and
2197 public and private providers; and
2198 (c) contract for facilities, equipment, and services for the public safety communications
2199 network in a manner that:
2200 (i) complies with Title 63G, Chapter 6a, Utah Procurement Code;
2201 (ii) promotes high-quality, cost-effective services for public safety communications
2202 network users;
2203 (iii) evaluates the costs and benefits of using existing public or private facilities,
2204 equipment, or services or developing or establishing new facilities, equipment, or services;
2205 (iv) where economically beneficial without compromising quality or reliability of
2206 service, avoids duplicating existing private or public facilities, equipment, or services; and
2207 (v) considers the plan developed under Subsection (3).
2208 (3) The Radio Network Division and the executive director shall, before January 15,
2209 2018, meet with all public safety communications network stakeholders, including public and
2210 private providers in the state, to:
2211 (a) identify the locations and functional capabilities of existing public and private
2212 communications facilities in the state; and
2213 (b) develop a detailed, comprehensive plan for:
2214 (i) repairing and maintaining the existing public safety communications network; and
2215 (ii) upgrading the public safety communications network.
2216 (4) The plan described in Subsection (3) shall include:
2217 (a) a statewide system design;
2218 (b) anticipated coverage maps;
2219 (c) any public and private communications facilities that can be integrated with the
2220 public safety communications network; and
2221 (d) a detailed cost estimate for maintaining or upgrading the public safety
2222 communications network.
2223 (5) In addition to meeting with stakeholders under Subsection (3), the authority shall
2224 issue a request for information for maintaining or upgrading the public safety communications
2225 network such that the authority receives all request for information responses before January
2226 15, 2018.
2227 (6) Any radio user fee that the authority assessed on a user of the public safety
2228 communications network before July 1, 2017, is repealed.
2229 Section 24. Section 63H-7a-502 is amended to read:
2230 63H-7a-502. Interoperability Division duties.
2231 (1) The Interoperability Division shall:
2232 (a) review and make recommendations to the executive director, for approval by the
2233 board, regarding:
2234 (i) statewide interoperability coordination and FirstNet standards;
2235 (ii) technical, administrative, fiscal, technological, network, and operational issues for
2236 the implementation of statewide interoperability, coordination, and FirstNet;
2237 (iii) assisting [
2238 Interoperability Division responsibilities; and
2239 (iv) training for the public safety communications network and unified statewide 911
2240 emergency services;
2241 (b) review information and records regarding:
2242 (i) aggregate information of the number of service subscribers by service type in a
2243 political subdivision;
2244 (ii) matters related to statewide interoperability coordination;
2245 (iii) matters related to FirstNet including advising the governor regarding FirstNet; and
2246 (iv) training needs;
2247 (c) prepare and submit to the executive director for approval by the board:
2248 (i) an annual plan for the Interoperability Division; and
2249 (ii) information required by the director to contribute to the comprehensive strategic
2250 plan described in [
2251 (d) fulfill all other duties imposed on the Interoperability Division by this chapter.
2252 (2) The Interoperability Division may:
2253 (a) recommend to the executive director to own, operate, or enter into contracts related
2254 to statewide interoperability, FirstNet, and training;
2255 (b) request information needed under Subsection (1)(b)(i) from:
2256 (i) the State Tax Commission; and
2257 (ii) public safety agencies; and
2258 (c) employ an outside consultant to study and advise the Interoperability Division on:
2259 (i) issues of statewide interoperability;
2260 (ii) FirstNet; and
2261 (iii) training[
2262 [
2263
2264 (3) The information requested by and provided to the Interoperability Division under
2265 Subsection (1)(b)(i) is a protected record in accordance with Section 63G-2-305.
2266 (4) This section does not expand the authority of the State Tax Commission to request
2267 additional information from a telecommunication service provider.
2268 Section 25. Section 63H-7a-601 is amended to read:
2269 63H-7a-601. Administrative Services Division -- Creation -- Legal services.
2270 (1) This part is known as [
2271 (2) There is created within the authority the Administrative Services Division.
2272 (3) The Administrative Services Division shall provide financial and human resources
2273 assistance to the authority under the direction of the board and the executive director.
2274 (4) At the board's request and with the board's approval, the Administrative Services
2275 Division [
2276 Section 26. Section 63H-7a-602 is repealed and reenacted to read:
2277 63H-7a-602. Duties -- Administrative Services Division -- Accounting for
2278 authority disbursements.
2279 The Administrative Services Division is responsible for the care, custody, safekeeping,
2280 collection, and accounting for disbursements made by the authority under:
2281 (1) Section 63H-7a-303;
2282 (2) Section 63H-7a-304; and
2283 (3) Section 63H-7a-403.
2284 Section 27. Section 63H-7a-603 is amended to read:
2285 63H-7a-603. Financial officer -- Duties.
2286 (1) The executive director shall appoint a financial officer for the Administrative
2287 Services Division with the approval of the board.
2288 (2) The financial officer shall be responsible for accounting for the authority,
2289 including:
2290 (a) safekeeping and investment of public funds of the authority, including the funds
2291 expended from the restricted accounts created in [
2292
2293 (b) the proper collection, deposit, disbursement, and management of the public funds
2294 of the authority in accordance with Title 51, Chapter 7, State Money Management Act;
2295 (c) having authority to sign all bills payable, notes, checks, drafts, warrants, or other
2296 negotiable instruments in the absence of the executive director and the executive director's
2297 designated employee;
2298 (d) providing to the board and the executive director a statement of the condition of the
2299 finances of the authority, at least annually and at such other times as shall be requested by the
2300 board; and
2301 (e) performing all other duties incident to the financial officer.
2302 [
2303 (a) be bonded in an amount established by the State Money Management Council; and
2304 (b) file written reports with the State Money Management Council pursuant to Section
2305 51-7-15.
2306 Section 28. Section 63H-7a-701 is repealed and reenacted to read:
2307
2308 63H-7a-701. Investment of authority funds.
2309 (1) The state treasurer shall invest all money held on deposit by or on behalf of the
2310 authority.
2311 (2) The board may provide advice to the state treasurer concerning investment of the
2312 money of the authority.
2313 Section 29. Section 63H-7a-803 is amended to read:
2314 63H-7a-803. Relation to certain acts -- Participation in Risk Management Fund.
2315 (1) The Utah Communications Authority is exempt from:
2316 (a) Title 63A, Utah Administrative Services Code, except as provided in Section
2317 63A-4-205.5;
2318 (b) Title 63G, Chapter 4, Administrative Procedures Act; and
2319 [
2320 [
2321 (2) (a) The board shall adopt budgetary procedures, accounting, and personnel and
2322 human resource policies substantially similar to those from which they have been exempted in
2323 Subsection (1).
2324 (b) The authority, the board, and the committee members are subject to Title 67,
2325 Chapter 16, Utah Public Officers' and Employees' Ethics Act.
2326 (c) The authority is subject to Title 52, Chapter 4, Open and Public Meetings Act.
2327 (d) The authority is subject to Title 63G, Chapter 6a, Utah Procurement Code.
2328 (e) The authority is subject to Title 63J, Chapter 1, Budgetary Procedures Act.
2329 (3) Subject to the requirements of Subsection 63E-1-304(2), the administration may
2330 participate in coverage under the Risk Management Fund created by Section 63A-4-201.
2331 Section 30. Section 63I-1-269 is amended to read:
2332 63I-1-269. Repeal dates, Title 69.
2333 Section [
2334 unified statewide 911 emergency service, is repealed July 1, 2021.
2335 Section 31. Section 63I-2-263 is amended to read:
2336 63I-2-263. Repeal dates, Title 63A to Title 63N.
2337 (1) Section 63A-5-227 is repealed on January 1, 2018.
2338 (2) Section 63H-7a-303 is repealed on July 1, 2022.
2339 [
2340 [
2341 Section 32. Section 63J-1-602.4 is amended to read:
2342 63J-1-602.4. List of nonlapsing funds and accounts -- Title 61 through Title 63N.
2343 (1) Funds paid to the Division of Real Estate for the cost of a criminal background
2344 check for a mortgage loan license, as provided in Section 61-2c-202.
2345 (2) Funds paid to the Division of Real Estate for the cost of a criminal background
2346 check for principal broker, associate broker, and sales agent licenses, as provided in Section
2347 61-2f-204.
2348 (3) Certain funds donated to the Department of Human Services, as provided in
2349 Section 62A-1-111.
2350 (4) Appropriations from the National Professional Men's Basketball Team Support of
2351 Women and Children Issues Restricted Account created in Section 62A-1-202.
2352 (5) Certain funds donated to the Division of Child and Family Services, as provided in
2353 Section 62A-4a-110.
2354 (6) Appropriations from the Choose Life Adoption Support Restricted Account created
2355 in Section 62A-4a-608.
2356 (7) Appropriations to the Division of Services for People with Disabilities, as provided
2357 in Section 62A-5-102.
2358 (8) Appropriations to the Division of Fleet Operations for the purpose of upgrading
2359 underground storage tanks under Section 63A-9-401.
2360 (9) A portion of the funds appropriated to the Utah Seismic Safety Commission, as
2361 provided in Section 63C-6-104.
2362 (10) Funds appropriated or collected for publishing the Office of Administrative Rules'
2363 publications, as provided in Section 63G-3-402.
2364 (11) The Immigration Act Restricted Account created in Section 63G-12-103.
2365 (12) Money received by the military installation development authority, as provided in
2366 Section 63H-1-504.
2367 (13) Appropriations from the Computer Aided Dispatch Restricted Account created in
2368 Section 63H-7a-303.
2369 (14) Appropriations from the Unified Statewide 911 Emergency Service Account
2370 created in Section 63H-7a-304.
2371 (15) Appropriations from the Utah Statewide Radio System Restricted Account created
2372 in Section 63H-7a-403.
2373 [
2374 created in Section 63M-2-301.
2375 [
2376 Enterprise Zone Act, as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
2377 [
2378 [
2379 Athletic Commission, as provided under Section 63N-10-301.
2380 Section 33. Section 69-2-101, which is renumbered from Section 69-2-1 is renumbered
2381 and amended to read:
2382
2383
2384 [
2385 This chapter is known as [
2386 Service."
2387 Section 34. Section 69-2-102, which is renumbered from Section 69-2-2 is renumbered
2388 and amended to read:
2389 [
2390 As used in this chapter:
2391 (1) "911 emergency communication" means a direct 911 communication received by a
2392 public safety answering point.
2393 [
2394 [
2395 answering [
2396
2397
2398 (3) (a) "Access line" means a circuit-switched connection, or the functional equivalent
2399 of a circuit-switched connection, from an end user to the public switched network.
2400 (b) "Access line" includes:
2401 (i) a local exchange service switched access line within the state;
2402 (ii) a revenue producing radio communications access line with a billing address within
2403 the state; and
2404 (iii) a line provided by a service, including voice over Internet protocol, to a user with
2405 an address within the state, that allows the user to receive a call that originates on the public
2406 switched network and terminate a call to the public switched network.
2407 (4) "Commission" means the State Tax Commission.
2408 (5) "Dispatch center" means the same as that term is defined in Section 63H-7a-103.
2409 [
2410 services by a wireline common carrier to customers within a geographic area encompassing one
2411 or more local communities as described in the carrier's service territory maps, tariffs, price lists,
2412 or rate schedules filed with and approved by the Public Service Commission.
2413 [
2414 and local switching equipment used by a wireline common carrier to connect a customer
2415 location to a carrier's local exchange switching network for providing two-way interactive
2416 voice, or voice capable, services.
2417 [
2418 the same as that term is defined in 4 U.S.C. Sec. 124.
2419 [
2420
2421 subdivision of the state, a special service district, or an entity created by interlocal agreement
2422 that provides or has authority to provide fire fighting, law enforcement, ambulance, medical, or
2423 other emergency services.
2424 [
2425 provides fire fighting, law enforcement, medical, or other emergency services.
2426 [
2427 Section 63H-7a-203.
2428 [
2429
2430
2431 20.3.
2432 [
2433 assigned customer identification number used to connect a mobile or fixed radio customer in
2434 Utah to a radio communication service provider's network for two-way interactive voice, or
2435 voice capable, services.
2436 [
2437 service providing the capability of two-way interactive telecommunications between mobile
2438 and fixed radio customers, and between mobile or fixed radio customers and the local
2439 exchange service network customers of a wireline common carrier.
2440 (b) "Radio communications service" [
2441
2442 (i) cellular telephone service[
2443 (ii) enhanced specialized mobile radio service[
2444 (iii) rural radio service[
2445 (iv) a radio common carrier [
2446 (v) a personal communications [
2447 (vi) any wireless public telecommunications service equivalent to the services
2448 described in this Subsection (14)(b), as defined in 47 CFR, parts 20, 22, 24, and 90.
2449 [
2450 defined in Section 54-19-102.
2451 [
2452 provider that primarily uses metallic or nonmetallic cables and wires for connecting customers
2453 to its local exchange service networks.
2454 Section 35. Section 69-2-201, which is renumbered from Section 69-2-3 is renumbered
2455 and amended to read:
2456
2457 [
2458 Administration -- Consolidation.
2459 [
2460 (1) (a) A public agency may [
2461 (i) operate a public safety answering point to provide 911 emergency service to any
2462 part [
2463 public [
2464 (ii) subject to Subsection (1)(b), operate a public safety answering point with any other
2465 contiguous public agency to provide 911 emergency service to any part [
2466
2467 or
2468 [
2469
2470 (iii) operate a public safety answering point under an agreement with another public
2471 agency that existed before January 1, 2017, to provide 911 emergency service to any part of the
2472 geographic area within the public agencies' jurisdictions.
2473 (b) A public agency that operates a public safety answering point in connection with a
2474 contiguous public agency shall:
2475 (i) provide for the operation of the public safety answering point by interlocal
2476 agreement between the public agencies; and
2477 (ii) submit a copy of the interlocal agreement to the director of the Utah
2478 Communications Authority.
2479 (2) Except as provided in Subsection (3), a public agency may not establish a dispatch
2480 center or a public safety answering point after January 1, 2017.
2481 (3) (a) A public agency that operates a public safety answering point established before
2482 January 1, 2017, may:
2483 (i) continue to operate the public safety answering point; or
2484 (ii) physically consolidate the public safety answering point with another public safety
2485 answering point operated by another contiguous public agency.
2486 (b) A county may establish a public safety answering point on or after January 1, 2017,
2487 if no public safety answering point exists in the county.
2488 (4) A public agency may, in order to provide funding for operating a public safety
2489 answering point:
2490 (a) seek funds from the federal or state government;
2491 (b) seek funds appropriated by local governmental taxing authorities to fund a public
2492 safety agency; or
2493 (c) seek gifts, donations, or grants from a private entity.
2494 (5) Before July 1, 2017, each dispatch center in the state shall enter into an interlocal
2495 agreement with the governing authority of a public safety answering point that serves the
2496 county where the dispatch center is located that provides for:
2497 (a) functional consolidation of the dispatch center with the public safety answering
2498 point; and
2499 (b) a plan for the public safety answering point to provide 911 emergency service to the
2500 geographic area served by the dispatch center.
2501 (6) A special service district that operates a public safety answering point or a dispatch
2502 center:
2503 (a) shall administer the public safety answering point or dispatch center in accordance
2504 with Title 17D, Chapter 1, Special Service District Act; and
2505 (b) may raise funds, borrow money, or incur indebtedness for the purpose of
2506 maintaining the public safety answering point or the dispatch center in accordance with:
2507 (i) Section 17D-1-105; and
2508 (ii) Section 17D-1-103.
2509 Section 36. Section 69-2-202 is enacted to read:
2510 69-2-202. Dispatch services -- Public safety answering point -- Department of
2511 Public Safety.
2512 (1) A public safety answering point shall, before providing dispatch services to the
2513 Department of Public Safety:
2514 (a) enter into a written agreement with the Department of Public Safety for providing
2515 dispatch services that specifies:
2516 (i) the scope of the services that the public safety answering point will provide; and
2517 (ii) the rate that the public safety answering point will charge the Department of Public
2518 Safety for dispatch services; and
2519 (b) submit a copy of the agreement to:
2520 (i) the director of the Utah Communications Authority; and
2521 (ii) the commissioner of the Department of Public Safety.
2522 (2) The Department of Public Safety shall, before providing dispatch services to a
2523 public agency as a public safety answering point:
2524 (a) enter into a written agreement with the public agency for providing dispatch
2525 services that specifies:
2526 (i) the scope of the services that the Department of Public Safety will provide; and
2527 (ii) the rate that the Department of Public Safety will charge the public agency for
2528 dispatch services; and
2529 (b) submit a copy of the agreement to:
2530 (i) the director of the Utah Communications Authority; and
2531 (ii) the commissioner of the Department of Public Safety.
2532 Section 37. Section 69-2-203 is enacted to read:
2533 69-2-203. Audit to assess emergency services -- County.
2534 Before January 1, 2018, each county in the state that is not served by a single,
2535 consolidated public safety answering point shall conduct an audit to determine:
2536 (1) how best to provide emergency services within the county; and
2537 (2) whether the county could provide more cost efficient emergency service or improve
2538 public safety by establishing a single public safety answering point for the county.
2539 Section 38. Section 69-2-301 is enacted to read:
2540
2541 69-2-301. Public safety answering point -- 911 emergency service account --
2542 Permitted uses of funds.
2543 (1) A public safety answering point shall maintain in a separate emergency
2544 telecommunications service fund any funds dispersed to the public safety answering point from
2545 the commission under Section 69-2-302, from proceeds of the 911 emergency services charge
2546 levied under Section 69-2-402.
2547 (2) A public safety answering point may expend the money in the emergency
2548 telecommunications service fund described in Subsection (1) to pay the costs of:
2549 (a) establishing, installing, maintaining, and operating a 911 emergency service system;
2550 (b) receiving and processing emergency communications from the 911 system or other
2551 communications or requests for emergency services;
2552 (c) integrating a 911 emergency service system into an established public safety
2553 answering point, including contracting with an access line provider or a vendor of appropriate
2554 terminal equipment as necessary to implement the 911 emergency services; or
2555 (d) indirect costs associated with the maintaining and operating of a 911 emergency
2556 services system.
2557 (3) A public safety answering point may expend revenue derived from the emergency
2558 telecommunications service fund described in Subsection (1) for personnel costs associated
2559 with receiving and processing communications and deploying emergency response resources.
2560 (4) Any unexpended funds at the end of a fiscal year in a public safety answering
2561 point's emergency telecommunications service fund described in Subsection (1) do not lapse.
2562 Section 39. Section 69-2-302 is enacted to read:
2563 69-2-302. Distribution of 911 emergency service charge revenue.
2564 (1) As used in this section:
2565 (a) "Proportional distribution" means the amount of a public safety answering point's
2566 proportion of 911 emergency service charge revenue calculated under Subsection (3).
2567 (b) "Proportion of total call volume" means the number of 911 emergency
2568 communications that a public safety answering point receives in a year divided by the number
2569 of total 911 emergency communications for the state for the year.
2570 (2) The commission shall transmit funds collected under Section 69-2-402 each month
2571 to a public safety answering point as follows:
2572 (a) for fiscal years 2018 and 2019 only, an amount equal to the greater of:
2573 (i) the amount of 911 emergency service charge revenue distributed to the public safety
2574 answering point for the same month in fiscal year 2017; or
2575 (ii) the public safety answering point's proportional distribution for the month; and
2576 (b) for a fiscal year after fiscal year 2019, the public safety answering point's
2577 proportional distribution for the month.
2578 (3) A public safety answering point's proportion of 911 emergency service charge
2579 revenue is an amount equal to the total funds collected under Section 69-2-402 for the current
2580 month multiplied by the average proportion of total call volume for the public safety answering
2581 point over the three years previous to the current year.
2582 (4) (a) For the purpose of the calculation described in Subsection (3), the Utah
2583 Communications Authority shall determine for each year:
2584 (i) the number of total 911 emergency communications for the state;
2585 (ii) the number of 911 emergency communications received by each public safety
2586 answering point; and
2587 (iii) the average per year, over the last three years before the current year, of total 911
2588 emergency communications for the state and 911 emergency communications received by each
2589 public safety answering point in the state.
2590 (b) The Utah Communications Authority shall report the numbers described in
2591 Subsection (4)(a) to the commission on or before January 15 of each year.
2592 Section 40. Section 69-2-303, which is renumbered from Section 69-2-5.8 is
2593 renumbered and amended to read:
2594 [
2595 service charges revenue.
2596 (1) As used in this section:
2597 [
2598 [
2599 point" means a [
2600 determines should receive a redistribution.
2601 (b) "Eligible portion of qualifying telecommunications charge revenues" means the
2602 portion of qualifying telecommunications charge revenues that:
2603 (i) were part of an original distribution; and
2604 (ii) the commission determines should have been transmitted:
2605 (A) to [
2606 answering point; and
2607 (B) during the redistribution period.
2608 (c) "Original distribution" means that the commission:
2609 (i) collects an amount of qualifying telecommunications charge revenues; and
2610 (ii) transmits the amount of qualifying telecommunications charge revenues to an
2611 original recipient [
2612 (d) "Original recipient [
2613 [
2614 original distribution.
2615 (e) "Qualifying telecommunications charge revenues" means revenues the commission
2616 collects from a charge under[
2617 [
2618 [
2619 [
2620 [
2621 (f) "Redistribution" means that the commission:
2622 (i) makes an original distribution of qualifying telecommunications charge revenues to
2623 an original recipient [
2624 (ii) after the commission makes the original distribution of qualifying
2625 telecommunications charge revenues to the original recipient [
2626 safety answering point, determines that an eligible portion of qualifying telecommunications
2627 charge revenues should have been transmitted to [
2628
2629 (A) a [
2630 the commission that qualifying telecommunications charge revenues that the commission
2631 distributed to an original recipient [
2632 have been transmitted to [
2633 public safety answering point; or
2634 (B) the commission finding that an extraordinary circumstance, as defined by rule
2635 made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists
2636 that requires the commission to make a redistribution without receiving the notice described in
2637 Subsection (1)(f)(ii)(A); and
2638 (iii) in accordance with this section, transmits to the [
2639 [
2640 telecommunications charge revenues for the redistribution period.
2641 (g) "Redistribution determination date" means the date the commission determines that
2642 [
2643 have received a redistribution, regardless of the date the commission actually transmits the
2644 redistribution to the [
2645 answering point.
2646 (h) "Redistribution period" means the time period:
2647 (i) if the commission determines that an eligible portion of qualifying
2648 telecommunications charge revenues should have been transmitted to [
2649 recipient [
2650 more days before the redistribution determination date:
2651 (A) beginning 90 days before the redistribution determination date; and
2652 (B) ending on the redistribution determination date; or
2653 (ii) if the commission determines that an eligible portion of qualifying
2654 telecommunications charge revenues should have been transmitted to [
2655 recipient [
2656 than 90 days before the redistribution determination date:
2657 (A) beginning on the date the eligible portion of qualifying telecommunications charge
2658 revenues should have been transmitted to the [
2659
2660 (B) ending on the redistribution determination date.
2661 (2) Subject to Subsection (3), the commission may make a redistribution to [
2662
2663 amount equal to the eligible portion of qualifying telecommunications charge revenues if:
2664 (a) the commission provides written notice to the following within 15 days after the
2665 commission determines to make the redistribution:
2666 (i) the original recipient [
2667 (ii) the [
2668 point; and
2669 (b) the commission obtains:
2670 (i) an amended return from each person that reports a transaction that will be subject to
2671 the redistribution; or
2672 (ii) if the commission determines that an amended return described in Subsection
2673 (2)(b)(i) is not required to make the redistribution, information:
2674 (A) supporting the redistribution; and
2675 (B) supplied by a person who collects [
2676 revenues, a [
2677 (3) The commission shall make a redistribution within 60 days after the requirements
2678 of Subsection (2) are met.
2679 (4) This section does not limit the commission's authority to make a distribution of
2680 revenues under this chapter for a time period other than the redistribution period.
2681 Section 41. Section 69-2-401 is enacted to read:
2682
2683 69-2-401. State Tax Commission -- Administration of 911 emergency service
2684 charges.
2685 (1) The commission shall collect, enforce, and administer the charges levied under this
2686 part using the same procedures used in the administration, collection, and enforcement of state
2687 sales and use taxes under:
2688 (a) Title 59, Chapter 1, General Taxation Policies; and
2689 (b) Title 59, Chapter 12, Part 1, Tax Collection, except for:
2690 (i) Section 59-12-104;
2691 (ii) Section 59-12-104.1;
2692 (iii) Section 59-12-104.2;
2693 (iv) Section 59-12-104.6;
2694 (v) Section 59-12-107.1; and
2695 (vi) Section 59-12-123.
2696 (2) The commission shall act on a provider that is delinquent in remitting a charge
2697 levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections,
2698 and Refunds Act.
2699 (3) The commission may determine by rule made in accordance with Title 63G,
2700 Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for
2701 administering, collecting, and enforcing the charges levied under this part.
2702 (4) The commission shall retain and deposit an administrative charge in accordance
2703 with Section 59-1-306 from the funds that the commission collects from the charges levied
2704 under this part.
2705 (5) The charges levied under this part are subject to Section 69-2-303.
2706 Section 42. Section 69-2-402 is enacted to read:
2707 69-2-402. 911 emergency service charge.
2708 (1) As used in this section, "911 emergency service charge" means the 911 emergency
2709 service charge levied by the state under Subsection (2).
2710 (2) (a) Subject to Subsection (6), there is imposed on each access line in the state a 911
2711 emergency service charge of 71 cents per month.
2712 (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2713 telecommunications services provided over the access line are located within the state:
2714 (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2715 Tax Act; and
2716 (ii) as determined in accordance with Section 59-12-215.
2717 (3) (a) Subject to Subsection (6), the person that provides service to an access line shall
2718 bill and collect the 911 emergency service charge.
2719 (b) A person that bills and collects the 911 emergency service charge shall, except for
2720 costs retained under Subsection (3)(g)(iii), remit the 911 emergency service charge to the
2721 commission:
2722 (i) monthly on or before the last day of the month immediately following the last day of
2723 the previous month if:
2724 (A) the person is required to file a sales and use tax return with the commission
2725 monthly under Section 59-12-108; or
2726 (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2727 12, Sales and Use Tax Act; or
2728 (ii) quarterly on or before the last day of the month immediately following the last day
2729 of the previous quarter if the person is required to file a sales and use tax return with the
2730 commission quarterly under Section 59-12-107.
2731 (c) Except as provided in Subsections (3)(d) and (e), if an access line user is not
2732 required to pay for the service, the access line provider shall collect the 911 emergency service
2733 charge from the person that is required to pay for the access line.
2734 (d) The 911 emergency service charge is not imposed on a provider of a consumer of
2735 federal wireless lifeline service if the consumer does not pay the provider for the service.
2736 (e) A consumer of federal wireless lifeline service shall pay, and the provider of the
2737 service shall collect and remit, the 911 emergency service charge when the consumer purchases
2738 from the provider optional services in addition to the federally funded lifeline benefit.
2739 (f) The 911 emergency service charge is not imposed on an access line provided for
2740 public pay telecommunications service.
2741 (g) The person that bills and collects the 911 emergency service charge:
2742 (i) shall remit the 911 emergency service charge along with a form prescribed by the
2743 commission;
2744 (ii) may bill the 911 emergency service charge in combination with the charges levied
2745 under Sections 69-2-403 and 69-2-404 as one line item charge for 911 emergency service; and
2746 (iii) may retain an amount not to exceed 1.5% of the 911 emergency service charge as
2747 reimbursement for the cost of billing, collecting, and remitting the 911 emergency service
2748 charge.
2749 (4) The commission shall transmit the funds the commission collects from the 911
2750 emergency service charge monthly to a public safety answering point in accordance with
2751 Section 69-2-302.
2752 (5) An access line provider that fails to comply with this section is subject to penalties
2753 and interest as provided in Sections 59-1-401 and 59-1-402.
2754 (6) The state may impose, bill, and collect the 911 emergency service charge on a
2755 mobile telecommunications service only to the extent permitted by the Mobile
2756 Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2757 Section 43. Section 69-2-403, which is renumbered from Section 69-2-5.6 is
2758 renumbered and amended to read:
2759 [
2760 Unified Statewide 911 Emergency Service Account.
2761 (1) As used in this section, "unified statewide 911 emergency service charge" means
2762 the unified statewide 911 emergency service charge imposed under Subsection (2).
2763 [
2764 line in the state a unified statewide 911 emergency service charge of 9 cents per month [
2765
2766
2767
2768 (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2769 telecommunications services provided over the access line are located within the state:
2770 (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2771 Tax Act; and
2772 (ii) as determined in accordance with Section 59-12-215.
2773 [
2774 collect the unified statewide 911 emergency [
2775
2776 [
2777 [
2778 [
2779 [
2780 [
2781 (b) A person that [
2782 statewide 911 emergency service charge shall pay the unified statewide 911 emergency service
2783 charge to the commission:
2784 (i) monthly on or before the last day of the month immediately following the last day of
2785 the previous month if:
2786 (A) the person is required to file a sales and use tax return with the commission
2787 monthly under Section 59-12-108; or
2788 (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2789 12, Sales and Use Tax Act; or
2790 (ii) quarterly on or before the last day of the month immediately following the last day
2791 of the previous quarter if the person is required to file a sales and use tax return with the
2792 commission quarterly under Section 59-12-107.
2793 [
2794
2795 [
2796 (c) If an access line user is not required to pay for the [
2797 line provider [
2798 from the person that is required to pay for the [
2799 [
2800
2801 (i) shall remit the unified statewide 911 emergency service charge along with a form
2802 prescribed by the commission;
2803 [
2804 service charge in combination with the [
2805 69-2-402 and 69-2-404 as one line item charge for 911 emergency service; and
2806 [
2807 911 emergency service charge collected under this section as reimbursement for the cost of
2808 billing, collecting, and remitting the [
2809 (4) The commission shall deposit any unified 911 emergency service charge remitted to
2810 the commission into the Unified Statewide 911 Emergency Service Account created in Section
2811 63H-7a-304.
2812 [
2813
2814
2815
2816 [
2817
2818
2819 [
2820 (5) An access line provider that fails to comply with this section is subject to penalties
2821 and interest as provided in Sections 59-1-401 and 59-1-402.
2822 (6) The state may impose, bill, and collect an emergency services telecommunications
2823 charge under this section on a mobile telecommunications service only to the extent permitted
2824 by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2825 (7) This section sunsets in accordance with Section 63I-1-269.
2826 Section 44. Section 69-2-404 is enacted to read:
2827 69-2-404. Radio network charge to fund the Utah Statewide Radio System
2828 Restricted Account.
2829 (1) As used in this section, "radio network charge" means the radio network charge
2830 imposed under Subsection (2).
2831 (2) (a) Subject to Subsection (6), there is imposed on each access line in the state a
2832 radio network charge of:
2833 (i) on and after July 1, 2017, and before January 1, 2018, 18 cents per month; and
2834 (ii) on and after January 1, 2018, 52 cents per month.
2835 (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2836 telecommunications services provided over the access line are located within the state:
2837 (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2838 Tax Act; and
2839 (ii) as determined in accordance with Section 59-12-215.
2840 (3) (a) The person that provides service to an access line shall bill and collect the radio
2841 network charge.
2842 (b) A person that bills and collects the radio network charge shall pay the radio
2843 network charge to the commission:
2844 (i) monthly on or before the last day of the month immediately following the last day of
2845 the previous month if:
2846 (A) the person is required to file a sales and use tax return with the commission
2847 monthly under Section 59-12-108; or
2848 (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2849 12, Sales and Use Tax Act; or
2850 (ii) quarterly on or before the last day of the month immediately following the last day
2851 of the previous quarter if the person is required to file a sales and use tax return with the
2852 commission quarterly under Section 59-12-107.
2853 (c) If an access line user is not required to pay for the access line, the access line
2854 provider shall collect the radio network charge from the person that is required to pay for the
2855 access line.
2856 (d) The person that bills and collects a radio network charge:
2857 (i) shall remit the radio network charge along with a form prescribed by the
2858 commission; and
2859 (ii) may bill the radio network charge in combination with the charges levied under
2860 Sections 69-2-402 and 69-2-403 as one line item charge for 911 emergency service.
2861 (4) The commission shall deposit any radio network charge remitted to the commission
2862 into the Utah Statewide Radio System Restricted Account created in Section 63H-7a-403.
2863 (5) An access line provider that fails to comply with this section is subject to penalties
2864 and interest as provided in Sections 59-1-401 and 59-1-402.
2865 (6) The state may impose, bill, and collect the radio network charge under this section
2866 on a mobile telecommunications service only to the extent permitted by the Mobile
2867 Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2868 Section 45. Section 69-2-405, which is renumbered from Section 69-2-5.7 is
2869 renumbered and amended to read:
2870 [
2871 emergency service.
2872 (1) As used in this section:
2873 (a) "Consumer" means a person who purchases prepaid wireless telecommunications
2874 service in a transaction.
2875 (b) "Prepaid wireless 911 service charge" means the charge that is required to be
2876 collected by a seller from a consumer in the amount established under Subsection (2).
2877 (c) (i) "Prepaid wireless telecommunications service" means a wireless
2878 telecommunications service that:
2879 (A) is paid for in advance;
2880 (B) is sold in predetermined units of time or dollars that decline with use in a known
2881 amount or provides unlimited use of the service for a fixed amount or time; and
2882 (C) allows a caller to access 911 emergency service.
2883 (ii) "Prepaid wireless telecommunications service" does not include a wireless
2884 telecommunications service that is billed:
2885 (A) to a customer on a recurring basis; and
2886 (B) in a manner that includes the [
2887
2888 69-2-403, and 69-2-404, for each radio communication access line assigned to the customer.
2889 (d) "Seller" means a person that sells prepaid wireless telecommunications service to a
2890 consumer.
2891 (e) "Transaction" means each purchase of prepaid wireless telecommunications service
2892 from a seller.
2893 (f) "Wireless telecommunications service" means commercial mobile radio service as
2894 defined by 47 C.F.R. Sec. 20.3, as amended.
2895 (2) There is imposed a prepaid wireless 911 service charge of [
2896 (a) before January 1, 2018, 2.45% of the sales price per transaction; and
2897 (b) on and after January 1, 2018, 3.30% of the sales price per transaction.
2898 (3) (a) The prepaid wireless 911 service charge shall be collected by the seller from the
2899 consumer for each transaction occurring in this state.
2900 (b) (i) Except as provided in Subsections (3)(b)(ii) and (iii), if a user of a service
2901 subject to a charge described in Subsection (2) is not the consumer, the seller shall collect the
2902 charge from the consumer for the service.
2903 (ii) The charge described in Subsection (2) is not imposed on a seller or a consumer of
2904 federal wireless lifeline service if the consumer does not pay the seller for the service.
2905 (iii) A consumer of federal wireless lifeline service shall pay, and the seller of the
2906 service shall collect and remit, the charge described in Subsection (2) when the consumer
2907 purchases from the seller optional services in addition to the federally funded lifeline benefit.
2908 (4) The prepaid wireless 911 service charge shall be separately stated on an invoice,
2909 receipt, or similar document that is provided by the seller to the consumer.
2910 (5) For purposes of Subsection (3), the location of a transaction is determined in
2911 accordance with Sections 59-12-211 through 59-12-215.
2912 (6) When prepaid wireless telecommunications service is sold with one or more other
2913 products or services for a single non-itemized price, then the percentage specified in Section
2914 (2) shall apply to the entire non-itemized price.
2915 (7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
2916 the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
2917 charge.
2918 (8) [
2919 prepaid wireless 911 service charge, except as retained under Subsection (7), shall [
2920
2921 commission at the same time [
2922 commission money collected by the person under Title 59, Chapter 12, Sales and Use Tax Act.
2923 [
2924 [
2925
2926
2927 [
2928 [
2929 [
2930 [
2931 [
2932 [
2933 [
2934 [
2935
2936 [
2937
2938 [
2939
2940
2941 [
2942
2943 [
2944
2945 [
2946
2947 [
2948 (9) The commission shall distribute:
2949 (a) on and after July 1, 2017, and before January 1, 2018:
2950 (i) 72.4% of the prepaid wireless 911 service charge revenue to a public safety
2951 answering point in accordance with Section 69-2-302;
2952 (ii) 9.2% of the prepaid wireless 911 service charge revenue to the Unified Statewide
2953 911 Emergency Service Account created in Section 63H-7a-304; and
2954 (iii) 18.4% of the revenue to the Utah Statewide Radio System Restricted Account; and
2955 (b) on and after January 1, 2018:
2956 (i) 53.8% of the prepaid wireless 911 service charge revenue to a public safety
2957 answering point in accordance with Section 69-2-302;
2958 (ii) 6.8% of the prepaid wireless 911 service charge revenue to the Unified Statewide
2959 911 Emergency Service Account created in Section 63H-7a-304; and
2960 (iii) 39.4% of the revenue to the Utah Statewide Radio System Restricted Account.
2961 Section 46. Section 69-2-501, which is renumbered from Section 69-2-6 is renumbered
2962 and amended to read:
2963
2964 [
2965 (1) In implementing [
2966 and public safety [
2967
2968 (2) Any employee of any public safety agency which is a participant in [
2969 emergency [
2970 without the authorized territorial jurisdiction of the public safety agency.
2971 (3) In response to [
2972 communication, an employee of a public safety agency shall have the same immunity for any
2973 acts performed in the line of duty outside [
2974 [
2975 safety agency employee has within the public safety agency's authorized jurisdiction.
2976 (4) No cause of action is created by any incorrect dispatch or response by any system or
2977 any public safety agency or by reason of elapsed response time.
2978 Section 47. Section 69-2-502, which is renumbered from Section 69-2-7 is renumbered
2979 and amended to read:
2980 [
2981 Except as provided in Section [
2982 imposes any duties or liabilities beyond those otherwise specified by law upon any provider of
2983 local exchange service, radio communications service, voice over Internet protocol service, or
2984 terminal equipment needed to implement 911 emergency [
2985 statewide radio system and public safety communication network, created in Title 63H,
2986 Chapter 7a, Utah Communications Authority Act.
2987 Section 48. Section 69-2-503, which is renumbered from Section 69-2-8 is renumbered
2988 and amended to read:
2989 [
2990 (1) A provider of local exchange service, radio communications service, or voice over
2991 Internet protocol service may by tariff or agreement with a customer provide for the customer's
2992 release of any claim, suit, or demand against the provider based upon a disclosure or a
2993 nondisclosure of an unlisted or nonpublished telephone number and address, and the related
2994 address, if a call for any 911 emergency [
2995 telephone.
2996 (2) A provider of local exchange service, radio communications service, voice over
2997 Internet protocol service, or telephone terminal equipment needed to implement or enhance 911
2998 emergency [
2999 in a civil action for injuries, death, or loss to person or property incurred as a result of any act
3000 or omission of the provider, employee, or agent, in connection with developing, adopting,
3001 implementing, maintaining, enhancing, or operating a 911 emergency [
3002 except for damages or injury intentionally caused by or resulting from gross negligence of the
3003 provider or person.
3004 Section 49. Repealer.
3005 This bill repeals:
3006 Section 63H-7a-305, 911 Division expenses -- Responsibilities.
3007 Section 63H-7a-306, 911 Division to report annually.
3008 Section 63H-7a-307, 911 Advisory Committee -- Membership -- Duties.
3009 Section 63H-7a-405, Radio network advisory committees.
3010 Section 63H-7a-504, Interoperability advisory committees.
3011 Section 63H-7a-700, Title.
3012 Section 63H-7a-702, Bonds to be authorized by resolution -- Form -- Sale --
3013 Negotiability -- Validity presumed.
3014 Section 63H-7a-703, Bonds and other obligations -- Additional powers of the
3015 authority.
3016 Section 63H-7a-704, Reserve funds for debt service.
3017 Section 63H-7a-705, Investment of the authority funds.
3018 Section 63H-7a-706, Publication of notice, resolution, or other proceeding -- Period
3019 for contesting.
3020 Section 69-2-4, Administration.
3021 Section 69-2-5, Funding for 911 emergency service -- Administrative charge.
3022 Section 69-2-5.5, Emergency services telecommunications charge to fund the
3023 Computer Aided Dispatch Restricted Account -- Administrative charge.
3024 Section 50. Effective date.
3025 This bill takes effect on July 1, 2017.
3026