Senator Wayne A. Harper proposes the following substitute bill:


1     
UTAH COMMUNICATIONS AUTHORITY AMENDMENTS

2     
2017 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Wayne A. Harper

5     
House Sponsor: Stephen G. Handy

6     

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 an emergency services telecommunication 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          ▸     imposes certain charges on each access line within the state, and provides for the
20     collection of the charges and the distribution of the proceeds of the charges;
21          ▸     directs the State Tax Commission to distribute the proceeds of a 911 emergency
22     service charge to public safety answering points within the state according to a
23     formula based on a public safety answering point's proportion of total 911
24     emergency communications;
25          ▸     provides that a public agency may not establish a new public safety answering point

26     after a certain day;
27          ▸     directs the State Tax Commission to report on access line providers that are
28     delinquent in paying emergency service charges;
29          ▸     provides that the Utah Communications Authority may secure a bond by pledging a
30     state appropriation;
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          ▸     allows the Utah Communications Authority to assess a service fee on a user of the
39     public safety communications network;
40          ▸     requires a county to conduct an audit of the county's emergency services under
41     certain circumstances; and
42          ▸     delegates, to the executive director of the Utah Communications Authority, certain
43     duties formerly assigned to divisions within the Utah Communications Authority.
44     Money Appropriated in this Bill:
45          None
46     Other Special Clauses:
47          This bill provides a special effective date.
48     Utah Code Sections Affected:
49     AMENDS:
50          59-1-306, as enacted by Laws of Utah 2011, Chapter 309
51          59-1-401, as last amended by Laws of Utah 2015, Chapter 369
52          59-1-402, as last amended by Laws of Utah 2012, Chapter 357
53          59-1-403, as last amended by Laws of Utah 2015, Chapters 411 and 451
54          59-1-1402, as last amended by Laws of Utah 2016, Chapter 326
55          59-12-107, as last amended by Laws of Utah 2012, Chapters 178, 312, and 399
56          59-12-108, as last amended by Laws of Utah 2013, Chapter 50

57          59-12-128, as last amended by Laws of Utah 2011, Chapters 285 and 309
58          63H-7a-102, as renumbered and amended by Laws of Utah 2015, Chapter 411
59          63H-7a-103, as last amended by Laws of Utah 2016, Chapter 179
60          63H-7a-201, as renumbered and amended by Laws of Utah 2015, Chapter 411
61          63H-7a-202, as renumbered and amended by Laws of Utah 2015, Chapter 411
62          63H-7a-203, as last amended by Laws of Utah 2016, Chapter 123
63          63H-7a-204, as last amended by Laws of Utah 2016, Chapters 123 and 179
64          63H-7a-205, as last amended by Laws of Utah 2016, Chapter 123
65          63H-7a-302, as last amended by Laws of Utah 2016, Chapters 123 and 179
66          63H-7a-303, as renumbered and amended by Laws of Utah 2015, Chapter 411
67          63H-7a-304, as renumbered and amended by Laws of Utah 2015, Chapter 411
68          63H-7a-403, as last amended by Laws of Utah 2016, Chapter 123
69          63H-7a-404, as enacted by Laws of Utah 2015, Chapter 411
70          63H-7a-502, as last amended by Laws of Utah 2016, Chapters 123 and 179
71          63H-7a-601, as enacted by Laws of Utah 2015, Chapter 411
72          63H-7a-603, as last amended by Laws of Utah 2016, Chapter 348
73          63H-7a-701, as last amended by Laws of Utah 2016, Chapter 123
74          63H-7a-803, as last amended by Laws of Utah 2016, Chapter 123
75          63I-1-269, as last amended by Laws of Utah 2014, Chapter 320
76          63I-2-263, as last amended by Laws of Utah 2016, Third Special Session, Chapter 2
77          63J-1-602.4, as last amended by Laws of Utah 2016, Chapters 193 and 240
78     ENACTS:
79          63H-7a-207, Utah Code Annotated 1953
80          63H-7a-208, Utah Code Annotated 1953
81          63H-7a-209, Utah Code Annotated 1953
82          69-2-202, Utah Code Annotated 1953
83          69-2-203, Utah Code Annotated 1953
84          69-2-301, Utah Code Annotated 1953
85          69-2-302, Utah Code Annotated 1953
86          69-2-401, Utah Code Annotated 1953
87          69-2-403, Utah Code Annotated 1953

88     RENUMBERS AND AMENDS:
89          69-2-101, (Renumbered from 69-2-1, as enacted by Laws of Utah 1986, Chapter 33)
90          69-2-102, (Renumbered from 69-2-2, as last amended by Laws of Utah 2016, Chapter
91     179)
92          69-2-201, (Renumbered from 69-2-3, as last amended by Laws of Utah 2014, Chapter
93     320)
94          69-2-303, (Renumbered from 69-2-5.8, as enacted by Laws of Utah 2012, Chapter 326)
95          69-2-402, (Renumbered from 69-2-5.6, as last amended by Laws of Utah 2016, Chapter
96     179)
97          69-2-404, (Renumbered from 69-2-5.7, as last amended by Laws of Utah 2016, Chapter
98     179)
99          69-2-501, (Renumbered from 69-2-6, as enacted by Laws of Utah 1986, Chapter 33)
100          69-2-502, (Renumbered from 69-2-7, as last amended by Laws of Utah 2015, Chapter
101     411)
102          69-2-503, (Renumbered from 69-2-8, as last amended by Laws of Utah 2014, Chapter
103     36)
104     REPEALS AND REENACTS:
105          63H-7a-206, as last amended by Laws of Utah 2016, Chapters 123 and 179
106          63H-7a-602, as renumbered and amended by Laws of Utah 2015, Chapter 411
107     REPEALS:
108          63H-7a-305, as renumbered and amended by Laws of Utah 2015, Chapter 411
109          63H-7a-306, as renumbered and amended by Laws of Utah 2015, Chapter 411
110          63H-7a-307, as last amended by Laws of Utah 2016, Chapter 123
111          63H-7a-405, as last amended by Laws of Utah 2016, Chapter 123
112          63H-7a-504, as last amended by Laws of Utah 2016, Chapter 123
113          69-2-4, as last amended by Laws of Utah 2014, Chapter 320
114          69-2-5, as last amended by Laws of Utah 2016, Chapter 179
115          69-2-5.5, as last amended by Laws of Utah 2016, Chapter 179
116     

117     Be it enacted by the Legislature of the state of Utah:
118          Section 1. Section 59-1-306 is amended to read:

119          59-1-306. Definition -- State Tax Commission Administrative Charge Account --
120     Amount of administrative charge -- Deposit of revenues into the restricted account --
121     Interest deposited into General Fund -- Expenditure of money deposited into the
122     restricted account.
123          (1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge
124     the commission administers under:
125          [(b)] (a) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
126          [(c)] (b) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
127          [(d)] (c) Section 19-6-714;
128          [(e)] (d) Section 19-6-805;
129          [(a)] (e) Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1,
130     Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
131          (f) Section 59-27-105; or
132          [(g) Section 69-2-5;]
133          [(h) Section 69-2-5.5; or]
134          [(i) Section 69-2-5.6.]
135          (g) Title 69, Chapter 2, Part 4, Emergency Service Charges.
136          (2) There is created a restricted account within the General Fund known as the "State
137     Tax Commission Administrative Charge Account."
138          (3) Subject to the other provisions of this section, the restricted account shall consist of
139     administrative charges the commission retains and deposits in accordance with this section.
140          (4) For purposes of this section, the administrative charge is a percentage of revenues
141     the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
142          (a) 1.5%; or
143          (b) an equal percentage of revenues the commission collects from each qualifying tax,
144     fee, or charge sufficient to cover the cost to the commission of administering the qualifying
145     taxes, fees, or charges.
146          (5) The commission shall deposit an administrative charge into the restricted account.
147          (6) Interest earned on the restricted account shall be deposited into the General Fund.
148          (7) The commission shall expend money appropriated by the Legislature to the
149     commission from the restricted account to administer qualifying taxes, fees, or charges.

150          Section 2. Section 59-1-401 is amended to read:
151          59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
152     of limitations -- Commission authority to waive, reduce, or compromise penalty or
153     interest.
154          (1) As used in this section:
155          (a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
156     commission:
157          (i) has implemented the commission's GenTax system; and
158          (ii) at least 30 days before implementing the commission's GenTax system as described
159     in Subsection (1)(a)(i), has provided notice in a conspicuous place on the commission's website
160     stating:
161          (A) the date the commission will implement the GenTax system with respect to the tax,
162     fee, or charge; and
163          (B) that, at the time the commission implements the GenTax system with respect to the
164     tax, fee, or charge:
165          (I) a person that files a return after the due date as described in Subsection (2)(a) is
166     subject to the penalty described in Subsection (2)(c)(ii); and
167          (II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
168     subject to the penalty described in Subsection (3)(b)(ii).
169          (b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
170     charge, the later of:
171          (i) the date on which the commission implements the commission's GenTax system
172     with respect to the tax, fee, or charge; or
173          (ii) 30 days after the date the commission provides the notice described in Subsection
174     (1)(a)(ii) with respect to the tax, fee, or charge.
175          (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
176          (A) a tax, fee, or charge the commission administers under:
177          (I) this title;
178          (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
179          (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
180          (IV) Section 19-6-410.5;

181          (V) Section 19-6-714;
182          (VI) Section 19-6-805;
183          (VII) Section 32B-2-304;
184          (VIII) Section 34A-2-202;
185          (IX) Section 40-6-14; or
186          [(X) Section 69-2-5;]
187          [(XI) Section 69-2-5.5; or]
188          [(XII) Section 69-2-5.6; or]
189          (X) Title 69, Chapter 2, Part 4, Emergency Service Charges; or
190          (B) another amount that by statute is subject to a penalty imposed under this section.
191          (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
192          (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
193          (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
194          (C) Chapter 2, Property Tax Act, except for Section 59-2-1309;
195          (D) Chapter 3, Tax Equivalent Property Act; or
196          (E) Chapter 4, Privilege Tax.
197          (d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an activated
198     tax, fee, or charge.
199          (2) (a) The due date for filing a return is:
200          (i) if the person filing the return is not allowed by law an extension of time for filing
201     the return, the day on which the return is due as provided by law; or
202          (ii) if the person filing the return is allowed by law an extension of time for filing the
203     return, the earlier of:
204          (A) the date the person files the return; or
205          (B) the last day of that extension of time as allowed by law.
206          (b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a
207     return after the due date described in Subsection (2)(a).
208          (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
209          (i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
210     tax, fee, or charge:
211          (A) $20; or

212          (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
213          (ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
214     fee, or charge, beginning on the activation date for the tax, fee, or charge:
215          (A) $20; or
216          (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the return is
217     filed no later than five days after the due date described in Subsection (2)(a);
218          (II) 5% of the unpaid activated tax, fee, or charge due on the return if the return is filed
219     more than five days after the due date but no later than 15 days after the due date described in
220     Subsection (2)(a); or
221          (III) 10% of the unpaid activated tax, fee, or charge due on the return if the return is
222     filed more than 15 days after the due date described in Subsection (2)(a).
223          (d) This Subsection (2) does not apply to:
224          (i) an amended return; or
225          (ii) a return with no tax due.
226          (3) (a) A person is subject to a penalty for failure to pay a tax, fee, or charge if:
227          (i) the person files a return on or before the due date for filing a return described in
228     Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
229     date;
230          (ii) the person:
231          (A) is subject to a penalty under Subsection (2)(b); and
232          (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
233     due date for filing a return described in Subsection (2)(a);
234          (iii) (A) the person is subject to a penalty under Subsection (2)(b); and
235          (B) the commission estimates an amount of tax due for that person in accordance with
236     Subsection 59-1-1406(2);
237          (iv) the person:
238          (A) is mailed a notice of deficiency; and
239          (B) within a 30-day period after the day on which the notice of deficiency described in
240     Subsection (3)(a)(iv)(A) is mailed:
241          (I) does not file a petition for redetermination or a request for agency action; and
242          (II) fails to pay the tax, fee, or charge due on a return;

243          (v) (A) the commission:
244          (I) issues an order constituting final agency action resulting from a timely filed petition
245     for redetermination or a timely filed request for agency action; or
246          (II) is considered to have denied a request for reconsideration under Subsection
247     63G-4-302(3)(b) resulting from a timely filed petition for redetermination or a timely filed
248     request for agency action; and
249          (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
250     after the date the commission:
251          (I) issues the order constituting final agency action described in Subsection
252     (3)(a)(v)(A)(I); or
253          (II) is considered to have denied the request for reconsideration described in
254     Subsection (3)(a)(v)(A)(II); or
255          (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
256     of a final judicial decision resulting from a timely filed petition for judicial review.
257          (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
258          (i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
259     respect to an unactivated tax, fee, or charge:
260          (A) $20; or
261          (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
262          (ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
263     respect to an activated tax, fee, or charge, beginning on the activation date:
264          (A) $20; or
265          (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the activated
266     tax, fee, or charge due on the return is paid no later than five days after the due date for filing a
267     return described in Subsection (2)(a);
268          (II) 5% of the unpaid activated tax, fee, or charge due on the return if the activated tax,
269     fee, or charge due on the return is paid more than five days after the due date for filing a return
270     described in Subsection (2)(a) but no later than 15 days after that due date; or
271          (III) 10% of the unpaid activated tax, fee, or charge due on the return if the activated
272     tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a
273     return described in Subsection (2)(a).

274          (4) (a) Beginning January 1, 1995, in the case of any underpayment of estimated tax or
275     quarterly installments required by Sections 59-5-107, 59-5-207, 59-7-504, and 59-9-104, there
276     shall be added a penalty in an amount determined by applying the interest rate provided under
277     Section 59-1-402 plus four percentage points to the amount of the underpayment for the period
278     of the underpayment.
279          (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
280     excess of the required installment over the amount, if any, of the installment paid on or before
281     the due date for the installment.
282          (ii) The period of the underpayment shall run from the due date for the installment to
283     whichever of the following dates is the earlier:
284          (A) the original due date of the tax return, without extensions, for the taxable year; or
285          (B) with respect to any portion of the underpayment, the date on which that portion is
286     paid.
287          (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
288     against unpaid required installments in the order in which the installments are required to be
289     paid.
290          (5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
291     person allowed by law an extension of time for filing a corporate franchise or income tax return
292     under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
293     under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
294     Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
295     including the extension of time, the person fails to pay:
296          (i) for a person filing a corporate franchise or income tax return under Chapter 7,
297     Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507(1)(b); or
298          (ii) for a person filing an individual income tax return under Chapter 10, Individual
299     Income Tax Act, the payment required by Subsection 59-10-516(2).
300          (b) For purposes of Subsection (5)(a), the penalty per month during the period of the
301     extension of time for filing the return is an amount equal to 2% of the tax due on the return,
302     unpaid as of the day on which the return is due as provided by law.
303          (6) If a person does not file a return within an extension of time allowed by Section
304     59-7-505 or 59-10-516, the person:

305          (a) is not subject to a penalty in the amount described in Subsection (5)(b); and
306          (b) is subject to a penalty in an amount equal to the sum of:
307          (i) a late file penalty in an amount equal to the greater of:
308          (A) $20; or
309          (B) 10% of the tax due on the return, unpaid as of the day on which the return is due as
310     provided by law, not including the extension of time; and
311          (ii) a late pay penalty in an amount equal to the greater of:
312          (A) $20; or
313          (B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is
314     due as provided by law, not including the extension of time.
315          (7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided
316     in this Subsection (7)(a).
317          (i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax,
318     fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that
319     is due to negligence.
320          (ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a
321     tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire
322     underpayment.
323          (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
324     the penalty is the greater of $500 per period or 50% of the entire underpayment.
325          (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
326     charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
327          (b) If the commission determines that a person is liable for a penalty imposed under
328     Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
329     penalty.
330          (i) The notice of proposed penalty shall:
331          (A) set forth the basis of the assessment; and
332          (B) be mailed by certified mail, postage prepaid, to the person's last-known address.
333          (ii) Upon receipt of the notice of proposed penalty, the person against whom the
334     penalty is proposed may:
335          (A) pay the amount of the proposed penalty at the place and time stated in the notice;

336     or
337          (B) proceed in accordance with the review procedures of Subsection (7)(b)(iii).
338          (iii) A person against whom a penalty is proposed in accordance with this Subsection
339     (7) may contest the proposed penalty by filing a petition for an adjudicative proceeding with
340     the commission.
341          (iv) (A) If the commission determines that a person is liable for a penalty under this
342     Subsection (7), the commission shall assess the penalty and give notice and demand for
343     payment.
344          (B) The commission shall mail the notice and demand for payment described in
345     Subsection (7)(b)(iv)(A):
346          (I) to the person's last-known address; and
347          (II) in accordance with Section 59-1-1404.
348          (c) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
349     subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
350          (i) a court of competent jurisdiction issues a final unappealable judgment or order
351     determining that:
352          (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
353     or is a seller required to pay or collect and remit sales and use taxes under Subsection
354     59-12-107(2)(b); and
355          (B) the commission or a county, city, or town may require the seller to collect a tax
356     under Subsections 59-12-103(2)(a) through (d); or
357          (ii) the commission issues a final unappealable administrative order determining that:
358          (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
359     or is a seller required to pay or collect and remit sales and use taxes under Subsection
360     59-12-107(2)(b); and
361          (B) the commission or a county, city, or town may require the seller to collect a tax
362     under Subsections 59-12-103(2)(a) through (d).
363          (d) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
364     subject to the penalty under Subsection (7)(a)(ii) if:
365          (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
366     determining that:

367          (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
368     or is a seller required to pay or collect and remit sales and use taxes under Subsection
369     59-12-107(2)(b); and
370          (II) the commission or a county, city, or town may require the seller to collect a tax
371     under Subsections 59-12-103(2)(a) through (d); or
372          (B) the commission issues a final unappealable administrative order determining that:
373          (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
374     or is a seller required to pay or collect and remit sales and use taxes under Subsection
375     59-12-107(2)(b); and
376          (II) the commission or a county, city, or town may require the seller to collect a tax
377     under Subsections 59-12-103(2)(a) through (d); and
378          (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
379     nonfrivolous argument for the extension, modification, or reversal of existing law or the
380     establishment of new law.
381          (8) (a) Subject to Subsections (8)(b) and (c), the penalty for failure to file an
382     information return, information report, or a complete supporting schedule is $50 for each
383     information return, information report, or supporting schedule up to a maximum of $1,000.
384          (b) If an employer is subject to a penalty under Subsection (13), the employer may not
385     be subject to a penalty under Subsection (8)(a).
386          (c) If an employer is subject to a penalty under this Subsection (8) for failure to file a
387     return in accordance with Subsection 59-10-406(3) on or before the due date described in
388     Subsection 59-10-406(3)(b)(ii), the commission may not impose a penalty under this
389     Subsection (8) unless the return is filed more than 14 days after the due date described in
390     Subsection 59-10-406(3)(b)(ii).
391          (9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay
392     or impede administration of a law relating to a tax, fee, or charge and files a purported return
393     that fails to contain information from which the correctness of reported tax, fee, or charge
394     liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is
395     substantially incorrect, the penalty is $500.
396          (10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
397     Subsection 59-12-108(1)(a):

398          (i) is subject to a penalty described in Subsection (2); and
399          (ii) may not retain the percentage of sales and use taxes that would otherwise be
400     allowable under Subsection 59-12-108(2).
401          (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
402     required by Subsection 59-12-108(1)(a)(ii)(B):
403          (i) is subject to a penalty described in Subsection (2); and
404          (ii) may not retain the percentage of sales and use taxes that would otherwise be
405     allowable under Subsection 59-12-108(2).
406          (11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person:
407          (i) commits an act described in Subsection (11)(b) with respect to one or more of the
408     following documents:
409          (A) a return;
410          (B) an affidavit;
411          (C) a claim; or
412          (D) a document similar to Subsections (11)(a)(i)(A) through (C);
413          (ii) knows or has reason to believe that the document described in Subsection (11)(a)(i)
414     will be used in connection with any material matter administered by the commission; and
415          (iii) knows that the document described in Subsection (11)(a)(i), if used in connection
416     with any material matter administered by the commission, would result in an understatement of
417     another person's liability for a tax, fee, or charge.
418          (b) The following acts apply to Subsection (11)(a)(i):
419          (i) preparing any portion of a document described in Subsection (11)(a)(i);
420          (ii) presenting any portion of a document described in Subsection (11)(a)(i);
421          (iii) procuring any portion of a document described in Subsection (11)(a)(i);
422          (iv) advising in the preparation or presentation of any portion of a document described
423     in Subsection (11)(a)(i);
424          (v) aiding in the preparation or presentation of any portion of a document described in
425     Subsection (11)(a)(i);
426          (vi) assisting in the preparation or presentation of any portion of a document described
427     in Subsection (11)(a)(i); or
428          (vii) counseling in the preparation or presentation of any portion of a document

429     described in Subsection (11)(a)(i).
430          (c) For purposes of Subsection (11)(a), the penalty:
431          (i) shall be imposed by the commission;
432          (ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which
433     the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and
434          (iii) is in addition to any other penalty provided by law.
435          (d) The commission may seek a court order to enjoin a person from engaging in
436     conduct that is subject to a penalty under this Subsection (11).
437          (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
438     commission may make rules prescribing the documents that are similar to Subsections
439     (11)(a)(i)(A) through (C).
440          (12) (a) As provided in Section 76-8-1101, criminal offenses and penalties are as
441     provided in Subsections (12)(b) through (e).
442          (b) (i) A person who is required by this title or any laws the commission administers or
443     regulates to register with or obtain a license or permit from the commission, who operates
444     without having registered or secured a license or permit, or who operates when the registration,
445     license, or permit is expired or not current, is guilty of a class B misdemeanor.
446          (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(b)(i), the
447     penalty may not:
448          (A) be less than $500; or
449          (B) exceed $1,000.
450          (c) (i) With respect to a tax, fee, or charge, a person who knowingly and intentionally,
451     and without a reasonable good faith basis, fails to make, render, sign, or verify a return within
452     the time required by law or to supply information within the time required by law, or who
453     makes, renders, signs, or verifies a false or fraudulent return or statement, or who supplies false
454     or fraudulent information, is guilty of a third degree felony.
455          (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(c)(i), the
456     penalty may not:
457          (A) be less than $1,000; or
458          (B) exceed $5,000.
459          (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or

460     charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
461     guilty of a second degree felony.
462          (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(d)(i), the
463     penalty may not:
464          (A) be less than $1,500; or
465          (B) exceed $25,000.
466          (e) (i) A person is guilty of a second degree felony if that person commits an act:
467          (A) described in Subsection (12)(e)(ii) with respect to one or more of the following
468     documents:
469          (I) a return;
470          (II) an affidavit;
471          (III) a claim; or
472          (IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
473          (B) subject to Subsection (12)(e)(iii), with knowledge that the document described in
474     Subsection (12)(e)(i)(A):
475          (I) is false or fraudulent as to any material matter; and
476          (II) could be used in connection with any material matter administered by the
477     commission.
478          (ii) The following acts apply to Subsection (12)(e)(i):
479          (A) preparing any portion of a document described in Subsection (12)(e)(i)(A);
480          (B) presenting any portion of a document described in Subsection (12)(e)(i)(A);
481          (C) procuring any portion of a document described in Subsection (12)(e)(i)(A);
482          (D) advising in the preparation or presentation of any portion of a document described
483     in Subsection (12)(e)(i)(A);
484          (E) aiding in the preparation or presentation of any portion of a document described in
485     Subsection (12)(e)(i)(A);
486          (F) assisting in the preparation or presentation of any portion of a document described
487     in Subsection (12)(e)(i)(A); or
488          (G) counseling in the preparation or presentation of any portion of a document
489     described in Subsection (12)(e)(i)(A).
490          (iii) This Subsection (12)(e) applies:

491          (A) regardless of whether the person for which the document described in Subsection
492     (12)(e)(i)(A) is prepared or presented:
493          (I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
494          (II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and
495          (B) in addition to any other penalty provided by law.
496          (iv) Notwithstanding Section 76-3-301, for purposes of this Subsection (12)(e), the
497     penalty may not:
498          (A) be less than $1,500; or
499          (B) exceed $25,000.
500          (v) The commission may seek a court order to enjoin a person from engaging in
501     conduct that is subject to a penalty under this Subsection (12)(e).
502          (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
503     the commission may make rules prescribing the documents that are similar to Subsections
504     (12)(e)(i)(A)(I) through (III).
505          (f) The statute of limitations for prosecution for a violation of this Subsection (12) is
506     the later of six years:
507          (i) from the date the tax should have been remitted; or
508          (ii) after the day on which the person commits the criminal offense.
509          (13) (a) Subject to Subsection (13)(b), an employer that is required to file a form with
510     the commission in accordance with Subsection 59-10-406(8) is subject to a penalty described
511     in Subsection (13)(b) if the employer:
512          (i) fails to file the form with the commission in an electronic format approved by the
513     commission as required by Subsection 59-10-406(8);
514          (ii) fails to file the form on or before the due date provided in Subsection 59-10-406(8);
515          (iii) fails to provide accurate information on the form; or
516          (iv) fails to provide all of the information required by the Internal Revenue Service to
517     be contained on the form.
518          (b) For purposes of Subsection (13)(a), the penalty is:
519          (i) $30 per form, not to exceed $75,000 in a calendar year, if the employer files the
520     form in accordance with Subsection 59-10-406(8), more than 14 days after the due date
521     provided in Subsection 59-10-406(8) but no later than 30 days after the due date provided in

522     Subsection 59-10-406(8);
523          (ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the
524     form in accordance with Subsection 59-10-406(8), more than 30 days after the due date
525     provided in Subsection 59-10-406(8) but on or before June 1; or
526          (iii) $100 per form, not to exceed $500,000 in a calendar year, if the employer:
527          (A) files the form in accordance with Subsection 59-10-406(8) after June 1; or
528          (B) fails to file the form.
529          (14) Upon making a record of its actions, and upon reasonable cause shown, the
530     commission may waive, reduce, or compromise any of the penalties or interest imposed under
531     this part.
532          Section 3. Section 59-1-402 is amended to read:
533          59-1-402. Definitions -- Interest.
534          (1) As used in this section:
535          (a) "Final judicial decision" means a final ruling by a court of this state or the United
536     States for which the time for any further review or proceeding has expired.
537          (b) "Retroactive application of a judicial decision" means the application of a final
538     judicial decision that:
539          (i) invalidates a state or federal taxation statute; and
540          (ii) requires the state to provide a refund for an overpayment that was made:
541          (A) prior to the final judicial decision; or
542          (B) during the 180-day period after the final judicial decision.
543          (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
544          (A) a tax, fee, or charge the commission administers under:
545          (I) this title;
546          (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
547          (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
548          (IV) Section 19-6-410.5;
549          (V) Section 19-6-714;
550          (VI) Section 19-6-805;
551          (VII) Section 32B-2-304;
552          (VIII) Section 34A-2-202;

553          (IX) Section 40-6-14; or
554          [(X) Section 69-2-5;]
555          [(XI) Section 69-2-5.5; or]
556          [(XII) Section 69-2-5.6; or]
557          (X) Title 69, Chapter 2, Part 4, Emergency Service Charges; or
558          (B) another amount that by statute is subject to interest imposed under this section.
559          (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
560          (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
561          (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
562          (C) Chapter 2, Property Tax Act, except for Section 59-2-1309;
563          (D) Chapter 3, Tax Equivalent Property Act;
564          (E) Chapter 4, Privilege Tax; or
565          (F) Chapter 13, Part 5, Interstate Agreements.
566          (2) Except as otherwise provided for by law, the interest rate for a calendar year for a
567     tax, fee, or charge administered by the commission shall be calculated based on the federal
568     short-term rate determined by the Secretary of the Treasury under Section 6621, Internal
569     Revenue Code, in effect for the preceding fourth calendar quarter.
570          (3) The interest rate calculation shall be as follows:
571          (a) except as provided in Subsection (7), in the case of an overpayment or refund,
572     simple interest shall be calculated at the rate of two percentage points above the federal
573     short-term rate; or
574          (b) in the case of an underpayment, deficiency, or delinquency, simple interest shall be
575     calculated at the rate of two percentage points above the federal short-term rate.
576          (4) Notwithstanding Subsection (2) or (3), the interest rate applicable to certain
577     installment sales for purposes of a tax under Chapter 7, Corporate Franchise and Income Taxes,
578     shall be determined in accordance with Section 453A, Internal Revenue Code, as provided in
579     Section 59-7-112.
580          (5) (a) Except as provided in Subsection (5)(c), interest may not be allowed on an
581     overpayment of a tax, fee, or charge if the overpayment of the tax, fee, or charge is refunded
582     within:
583          (i) 45 days after the last date prescribed for filing the return with respect to a tax under

584     Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
585     if the return is filed electronically; or
586          (ii) 90 days after the last date prescribed for filing the return:
587          (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
588     Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
589          (B) if the return is not filed electronically.
590          (b) Except as provided in Subsection (5)(c), if the return is filed after the last date
591     prescribed for filing the return, interest may not be allowed on the overpayment if the
592     overpayment is refunded within:
593          (i) 45 days after the date the return is filed:
594          (A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or
595     Chapter 10, Individual Income Tax Act; and
596          (B) if the return is filed electronically; or
597          (ii) 90 days after the date the return is filed:
598          (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
599     Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
600          (B) if the return is not filed electronically.
601          (c) (i) In the case of an amended return, interest on an overpayment shall be allowed:
602          (A) for a time period:
603          (I) that begins on the later of:
604          (Aa) the date the original return was filed; or
605          (Bb) the due date for filing the original return not including any extensions for filing
606     the original return; and
607          (II) that ends on the date the commission receives the amended return; and
608          (B) if the commission does not make a refund of an overpayment under this Subsection
609     (5)(c):
610          (I) if the amended return is with respect to a tax under Chapter 7, Corporate Franchise
611     and Income Taxes, or Chapter 10, Individual Income Tax Act, and is filed electronically,
612     within a 45-day period after the date the commission receives the amended return, for a time
613     period:
614          (Aa) that begins 46 days after the commission receives the amended return; and

615          (Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
616     completes processing the refund of the overpayment; or
617          (II) if the amended return is with respect to a tax, fee, or charge except for a tax under
618     Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
619     or is not filed electronically, within a 90-day period after the date the commission receives the
620     amended return, for a time period:
621          (Aa) that begins 91 days after the commission receives the amended return; and
622          (Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
623     completes processing the refund of the overpayment.
624          (ii) For purposes of Subsection (5)(c)(i)(B)(I)(Bb) or (5)(c)(i)(B)(II)(Bb), interest shall
625     be calculated forward from the preparation date of the refund document to allow for
626     processing.
627          (6) Interest on any underpayment, deficiency, or delinquency of a tax, fee, or charge
628     shall be computed from the time the original return is due, excluding any filing or payment
629     extensions, to the date the payment is received.
630          (7) Interest on a refund relating to a tax, fee, or charge may not be paid on any
631     overpayment that arises from a statute that is determined to be invalid under state or federal
632     law or declared unconstitutional under the constitution of the United States or Utah if the basis
633     for the refund is the retroactive application of a judicial decision upholding the claim of
634     unconstitutionality or the invalidation of a statute.
635          Section 4. Section 59-1-403 is amended to read:
636          59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
637          (1) (a) Any of the following may not divulge or make known in any manner any
638     information gained by that person from any return filed with the commission:
639          (i) a tax commissioner;
640          (ii) an agent, clerk, or other officer or employee of the commission; or
641          (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
642     town.
643          (b) An official charged with the custody of a return filed with the commission is not
644     required to produce the return or evidence of anything contained in the return in any action or
645     proceeding in any court, except:

646          (i) in accordance with judicial order;
647          (ii) on behalf of the commission in any action or proceeding under:
648          (A) this title; or
649          (B) other law under which persons are required to file returns with the commission;
650          (iii) on behalf of the commission in any action or proceeding to which the commission
651     is a party; or
652          (iv) on behalf of any party to any action or proceeding under this title if the report or
653     facts shown by the return are directly involved in the action or proceeding.
654          (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
655     admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
656     pertinent to the action or proceeding.
657          (2) This section does not prohibit:
658          (a) a person or that person's duly authorized representative from receiving a copy of
659     any return or report filed in connection with that person's own tax;
660          (b) the publication of statistics as long as the statistics are classified to prevent the
661     identification of particular reports or returns; and
662          (c) the inspection by the attorney general or other legal representative of the state of the
663     report or return of any taxpayer:
664          (i) who brings action to set aside or review a tax based on the report or return;
665          (ii) against whom an action or proceeding is contemplated or has been instituted under
666     this title; or
667          (iii) against whom the state has an unsatisfied money judgment.
668          (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
669     commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
670     Rulemaking Act, provide for a reciprocal exchange of information with:
671          (i) the United States Internal Revenue Service; or
672          (ii) the revenue service of any other state.
673          (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
674     corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
675     Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
676     other written statements with the federal government, any other state, any of the political

677     subdivisions of another state, or any political subdivision of this state, except as limited by
678     Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
679     government grant substantially similar privileges to this state.
680          (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
681     corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
682     Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
683     identity and other information of taxpayers who have failed to file tax returns or to pay any tax
684     due.
685          (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
686     Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
687     requested by the director of the Division of Environmental Response and Remediation, any
688     records, returns, or other information filed with the commission under Chapter 13, Motor and
689     Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
690     participation fee.
691          (e) Notwithstanding Subsection (1), at the request of any person the commission shall
692     provide that person sales and purchase volume data reported to the commission on a report,
693     return, or other information filed with the commission under:
694          (i) Chapter 13, Part 2, Motor Fuel; or
695          (ii) Chapter 13, Part 4, Aviation Fuel.
696          (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
697     as defined in Section 59-22-202, the commission shall report to the manufacturer:
698          (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
699     manufacturer and reported to the commission for the previous calendar year under Section
700     59-14-407; and
701          (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
702     manufacturer for which a tax refund was granted during the previous calendar year under
703     Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
704          (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
705     distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
706     from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
707          (h) Notwithstanding Subsection (1), the commission may:

708          (i) provide to the Division of Consumer Protection within the Department of
709     Commerce and the attorney general data:
710          (A) reported to the commission under Section 59-14-212; or
711          (B) related to a violation under Section 59-14-211; and
712          (ii) upon request, provide to any person data reported to the commission under
713     Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
714          (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
715     of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
716     Management and Budget, provide to the committee or office the total amount of revenues
717     collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
718     time period specified by the committee or office.
719          (j) Notwithstanding Subsection (1), the commission shall make the directory required
720     by Section 59-14-603 available for public inspection.
721          (k) Notwithstanding Subsection (1), the commission may share information with
722     federal, state, or local agencies as provided in Subsection 59-14-606(3).
723          (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
724     Recovery Services within the Department of Human Services any relevant information
725     obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
726     who has become obligated to the Office of Recovery Services.
727          (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
728     Recovery Services to any other state's child support collection agency involved in enforcing
729     that support obligation.
730          (m) (i) Notwithstanding Subsection (1), upon request from the state court
731     administrator, the commission shall provide to the state court administrator, the name, address,
732     telephone number, county of residence, and Social Security number on resident returns filed
733     under Chapter 10, Individual Income Tax Act.
734          (ii) The state court administrator may use the information described in Subsection
735     (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
736          (n) Notwithstanding Subsection (1), the commission shall at the request of a
737     committee, commission, or task force of the Legislature provide to the committee, commission,
738     or task force of the Legislature any information relating to a tax imposed under Chapter 9,

739     Taxation of Admitted Insurers, relating to the study required by Section 59-9-101.
740          (o) (i) As used in this Subsection (3)(o), "office" means the:
741          (A) Office of the Legislative Fiscal Analyst; or
742          (B) Office of Legislative Research and General Counsel.
743          (ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii),
744     the commission shall at the request of an office provide to the office all information:
745          (A) gained by the commission; and
746          (B) required to be attached to or included in returns filed with the commission.
747          (iii) (A) An office may not request and the commission may not provide to an office a
748     person's:
749          (I) address;
750          (II) name;
751          (III) Social Security number; or
752          (IV) taxpayer identification number.
753          (B) The commission shall in all instances protect the privacy of a person as required by
754     Subsection (3)(o)(iii)(A).
755          (iv) An office may provide information received from the commission in accordance
756     with this Subsection (3)(o) only:
757          (A) as:
758          (I) a fiscal estimate;
759          (II) fiscal note information; or
760          (III) statistical information; and
761          (B) if the information is classified to prevent the identification of a particular return.
762          (v) (A) A person may not request information from an office under Title 63G, Chapter
763     2, Government Records Access and Management Act, or this section, if that office received the
764     information from the commission in accordance with this Subsection (3)(o).
765          (B) An office may not provide to a person that requests information in accordance with
766     Subsection (3)(o)(v)(A) any information other than the information the office provides in
767     accordance with Subsection (3)(o)(iv).
768          (p) Notwithstanding Subsection (1), the commission may provide to the governing
769     board of the agreement or a taxing official of another state, the District of Columbia, the United

770     States, or a territory of the United States:
771          (i) the following relating to an agreement sales and use tax:
772          (A) information contained in a return filed with the commission;
773          (B) information contained in a report filed with the commission;
774          (C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
775          (D) a document filed with the commission; or
776          (ii) a report of an audit or investigation made with respect to an agreement sales and
777     use tax.
778          (q) Notwithstanding Subsection (1), the commission may provide information
779     concerning a taxpayer's state income tax return or state income tax withholding information to
780     the Driver License Division if the Driver License Division:
781          (i) requests the information; and
782          (ii) provides the commission with a signed release form from the taxpayer allowing the
783     Driver License Division access to the information.
784          (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
785     Communications Authority, or a division of the Utah Communications Authority, the
786     information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
787     63H-7a-502.
788          (s) Notwithstanding Subsection (1), the commission shall provide to the Utah
789     Educational Savings Plan information related to a resident or nonresident individual's
790     contribution to a Utah Educational Savings Plan account as designated on the resident or
791     nonresident's individual income tax return as provided under Section 59-10-1313.
792          (t) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
793     Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
794     Department of Health or its designee with the adjusted gross income of an individual if:
795          (i) an eligibility worker with the Department of Health or its designee requests the
796     information from the commission; and
797          (ii) the eligibility worker has complied with the identity verification and consent
798     provisions of Sections 26-18-2.5 and 26-40-105.
799          (u) Notwithstanding Subsection (1), the commission may provide to a county, as
800     determined by the commission, information declared on an individual income tax return in

801     accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
802     authorized under Section 59-2-103.
803          (v) Notwithstanding Subsection (1), the commission shall provide a report regarding
804     any access line provider that is over 90 days delinquent in payment to the commission of
805     amounts the access line provider owes under Title 69, Chapter 2, Part 4, Emergency Service
806     Charges, to:
807          (A) the board of the Utah Communications Authority created in Section 63H-7a-201;
808     and
809          (B) the Public Utilities, Energy, and Technology Interim Committee.
810          (4) (a) Each report and return shall be preserved for at least three years.
811          (b) After the three-year period provided in Subsection (4)(a) the commission may
812     destroy a report or return.
813          (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
814          (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
815     the person shall be dismissed from office and be disqualified from holding public office in this
816     state for a period of five years thereafter.
817          (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
818     accordance with Subsection (3)(o)(iii) or a person that requests information in accordance with
819     Subsection (3)(o)(v):
820          (i) is not guilty of a class A misdemeanor; and
821          (ii) is not subject to:
822          (A) dismissal from office in accordance with Subsection (5)(b); or
823          (B) disqualification from holding public office in accordance with Subsection (5)(b).
824          (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
825          Section 5. Section 59-1-1402 is amended to read:
826          59-1-1402. Definitions.
827          As used in this part:
828          (1) "Administrative cost" means a fee imposed to cover:
829          (a) the cost of filing;
830          (b) the cost of administering a garnishment;
831          (c) the amount the commission pays to a depository institution in accordance with

832     [Title 59, Chapter 1,] Part 17, Depository Institution Data Match System and Levy Act; or
833          (d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by
834     rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
835          (2) "Books and records" means the following made available in printed or electronic
836     format:
837          (a) an account;
838          (b) a book;
839          (c) an invoice;
840          (d) a memorandum;
841          (e) a paper;
842          (f) a record; or
843          (g) an item similar to Subsections (2)(a) through (f) as determined by the commission
844     by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
845          (3) "Deficiency" means:
846          (a) the amount by which a tax, fee, or charge exceeds the difference between:
847          (i) the sum of:
848          (A) the amount shown as the tax, fee, or charge by a person on the person's return; and
849          (B) any amount previously assessed, or collected without assessment, as a deficiency;
850     and
851          (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
852     to that tax, fee, or charge; or
853          (b) if a person does not show an amount as a tax, fee, or charge on the person's return,
854     or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
855          (i) the amount previously assessed, or collected without assessment, as a deficiency;
856     and
857          (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
858     to that tax, fee, or charge.
859          (4) "Garnishment" means any legal or equitable procedure through which one or more
860     of the following are required to be withheld for payment of an amount a person owes:
861          (a) an asset of the person held by another person; or
862          (b) the earnings of the person.

863          (5) "Liability" means the following that a person is required to remit to the
864     commission:
865          (a) a tax, fee, or charge;
866          (b) an addition to a tax, fee, or charge;
867          (c) an administrative cost;
868          (d) interest that accrues in accordance with Section 59-1-402; or
869          (e) a penalty that accrues in accordance with Section 59-1-401.
870          (6) (a) Subject to Subsection (6)(b), "mathematical error" is as defined in Section
871     6213(g)(2), Internal Revenue Code.
872          (b) The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a)
873     means:
874          (i) the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable
875     year; or
876          (ii) a corresponding or comparable provision of the Internal Revenue Code as
877     amended, redesignated, or reenacted.
878          (7) (a) Except as provided in Subsection (7)(b), "tax, fee, or charge" means:
879          (i) a tax, fee, or charge the commission administers under:
880          (A) this title;
881          (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
882          (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
883          (D) Section 19-6-410.5;
884          (E) Section 19-6-714;
885          (F) Section 19-6-805;
886          (G) Section 32B-2-304;
887          (H) Section 34A-2-202;
888          (I) Section 40-6-14; or
889          [(J) Section 69-2-5;]
890          [(K) Section 69-2-5.5; or]
891          [(L) Section 69-2-5.6; or]
892          (J) Title 69, Chapter 2, Part 4, Emergency Service Charges; or
893          (ii) another amount that by statute is administered by the commission.

894          (b) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
895          (i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
896          (ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
897          (iii) Chapter 2, Property Tax Act;
898          (iv) Chapter 3, Tax Equivalent Property Act;
899          (v) Chapter 4, Privilege Tax; or
900          (vi) Chapter 13, Part 5, Interstate Agreements.
901          (8) "Transferee" means:
902          (a) a devisee;
903          (b) a distributee;
904          (c) a donee;
905          (d) an heir;
906          (e) a legatee; or
907          (f) a person similar to Subsections (8)(a) through (e) as determined by the commission
908     by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
909          Section 6. Section 59-12-107 is amended to read:
910          59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or
911     other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other
912     liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt --
913     Penalties and interest.
914          (1) As used in this section:
915          (a) "Ownership" means direct ownership or indirect ownership through a parent,
916     subsidiary, or affiliate.
917          (b) "Related seller" means a seller that:
918          (i) meets one or more of the criteria described in Subsection (2)(a)(i); and
919          (ii) delivers tangible personal property, a service, or a product transferred electronically
920     that is sold:
921          (A) by a seller that does not meet one or more of the criteria described in Subsection
922     (2)(a)(i); and
923          (B) to a purchaser in the state.
924          (c) "Substantial ownership interest" means an ownership interest in a business entity if

925     that ownership interest is greater than the degree of ownership of equity interest specified in 15
926     U.S.C. Sec. 78p, with respect to a person other than a director or an officer.
927          (2) (a) Except as provided in Subsection (2)(e), Section 59-12-107.1, or Section
928     59-12-123, and subject to Subsection (2)(f), each seller shall pay or collect and remit the sales
929     and use taxes imposed by this chapter if within this state the seller:
930          (i) has or utilizes:
931          (A) an office;
932          (B) a distribution house;
933          (C) a sales house;
934          (D) a warehouse;
935          (E) a service enterprise; or
936          (F) a place of business similar to Subsections (2)(a)(i)(A) through (E);
937          (ii) maintains a stock of goods;
938          (iii) regularly solicits orders, regardless of whether or not the orders are accepted in the
939     state, unless the seller's only activity in the state is:
940          (A) advertising; or
941          (B) solicitation by:
942          (I) direct mail;
943          (II) electronic mail;
944          (III) the Internet;
945          (IV) telecommunications service; or
946          (V) a means similar to Subsection (2)(a)(iii)(A) or (B);
947          (iv) regularly engages in the delivery of property in the state other than by:
948          (A) common carrier; or
949          (B) United States mail; or
950          (v) regularly engages in an activity directly related to the leasing or servicing of
951     property located within the state.
952          (b) A seller is considered to be engaged in the business of selling tangible personal
953     property, a service, or a product transferred electronically for use in the state, and shall pay or
954     collect and remit the sales and use taxes imposed by this chapter if:
955          (i) the seller holds a substantial ownership interest in, or is owned in whole or in

956     substantial part by, a related seller; and
957          (ii) (A) the seller sells the same or a substantially similar line of products as the related
958     seller and does so under the same or a substantially similar business name; or
959          (B) the place of business described in Subsection (2)(a)(i) of the related seller or an in
960     state employee of the related seller is used to advertise, promote, or facilitate sales by the seller
961     to a purchaser.
962          (c) A seller that does not meet one or more of the criteria provided for in Subsection
963     (2)(a) or is not a seller required to pay or collect and remit sales and use taxes under Subsection
964     (2)(b):
965          (i) except as provided in Subsection (2)(c)(ii), may voluntarily:
966          (A) collect a tax on a transaction described in Subsection 59-12-103(1); and
967          (B) remit the tax to the commission as provided in this part; or
968          (ii) notwithstanding Subsection (2)(c)(i), shall collect a tax on a transaction described
969     in Subsection 59-12-103(1) if Section 59-12-103.1 requires the seller to collect the tax.
970          (d) The collection and remittance of a tax under this chapter by a seller that is
971     registered under the agreement may not be used as a factor in determining whether that seller is
972     required by Subsection (2) to:
973          (i) pay a tax, fee, or charge under:
974          (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
975          (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
976          (C) Section 19-6-714;
977          (D) Section 19-6-805;
978          [(E) Section 69-2-5;]
979          [(F) Section 69-2-5.5;]
980          [(G) Section 69-2-5.6; or]
981          (E) Title 69, Chapter 2, Part 4, Emergency Service Charges; or
982          [(H)] (F) this title; or
983          (ii) collect and remit a tax, fee, or charge under:
984          (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
985          (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
986          (C) Section 19-6-714;

987          (D) Section 19-6-805;
988          [(E) Section 69-2-5;]
989          [(F) Section 69-2-5.5;]
990          [(G) Section 69-2-5.6; or]
991          (E) Title 69, Chapter 2, Part 4, Emergency Service Charges; or
992          [(H)] (F) this title.
993          (e) A person shall pay a use tax imposed by this chapter on a transaction described in
994     Subsection 59-12-103(1) if:
995          (i) the seller did not collect a tax imposed by this chapter on the transaction; and
996          (ii) the person:
997          (A) stores the tangible personal property or product transferred electronically in the
998     state;
999          (B) uses the tangible personal property or product transferred electronically in the state;
1000     or
1001          (C) consumes the tangible personal property or product transferred electronically in the
1002     state.
1003          (f) The ownership of property that is located at the premises of a printer's facility with
1004     which the retailer has contracted for printing and that consists of the final printed product,
1005     property that becomes a part of the final printed product, or copy from which the printed
1006     product is produced, shall not result in the retailer being considered to have or maintain an
1007     office, distribution house, sales house, warehouse, service enterprise, or other place of
1008     business, or to maintain a stock of goods, within this state.
1009          (3) (a) Except as provided in Section 59-12-107.1, a tax under this chapter shall be
1010     collected from a purchaser.
1011          (b) A seller may not collect as tax an amount, without regard to fractional parts of one
1012     cent, in excess of the tax computed at the rates prescribed by this chapter.
1013          (c) (i) Each seller shall:
1014          (A) give the purchaser a receipt for the tax collected; or
1015          (B) bill the tax as a separate item and declare the name of this state and the seller's
1016     sales and use tax license number on the invoice for the sale.
1017          (ii) The receipt or invoice is prima facie evidence that the seller has collected the tax

1018     and relieves the purchaser of the liability for reporting the tax to the commission as a
1019     consumer.
1020          (d) A seller is not required to maintain a separate account for the tax collected, but is
1021     considered to be a person charged with receipt, safekeeping, and transfer of public money.
1022          (e) Taxes collected by a seller pursuant to this chapter shall be held in trust for the
1023     benefit of the state and for payment to the commission in the manner and at the time provided
1024     for in this chapter.
1025          (f) If any seller, during any reporting period, collects as a tax an amount in excess of
1026     the lawful state and local percentage of total taxable sales allowed under this chapter, the seller
1027     shall remit to the commission the full amount of the tax imposed under this chapter, plus any
1028     excess.
1029          (g) If the accounting methods regularly employed by the seller in the transaction of the
1030     seller's business are such that reports of sales made during a calendar month or quarterly period
1031     will impose unnecessary hardships, the commission may accept reports at intervals that will, in
1032     the commission's opinion, better suit the convenience of the taxpayer or seller and will not
1033     jeopardize collection of the tax.
1034          (h) (i) For a purchase paid with specie legal tender as defined in Section 59-1-1501.1,
1035     and until such time as the commission accepts specie legal tender for the payment of a tax
1036     under this chapter, if the commission requires a seller to remit a tax under this chapter in legal
1037     tender other than specie legal tender, the seller shall state on the seller's books and records and
1038     on an invoice, bill of sale, or similar document provided to the purchaser:
1039          (A) the purchase price in specie legal tender and in the legal tender the seller is
1040     required to remit to the commission;
1041          (B) subject to Subsection (3)(h)(ii), the amount of tax due under this chapter in specie
1042     legal tender and in the legal tender the seller is required to remit to the commission;
1043          (C) the tax rate under this chapter applicable to the purchase; and
1044          (D) the date of the purchase.
1045          (ii) (A) Subject to Subsection (3)(h)(ii)(B), for purposes of determining the amount of
1046     tax due under Subsection (3)(h)(i), a seller shall use the most recent London fixing price for the
1047     specie legal tender the purchaser paid.
1048          (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the

1049     commission may make rules for determining the amount of tax due under Subsection (3)(h)(i)
1050     if the London fixing price is not available for a particular day.
1051          (4) (a) Except as provided in Subsections (5) through (7) and Section 59-12-108, the
1052     sales or use tax imposed by this chapter is due and payable to the commission quarterly on or
1053     before the last day of the month next succeeding each calendar quarterly period.
1054          (b) (i) Each seller shall, on or before the last day of the month next succeeding each
1055     calendar quarterly period, file with the commission a return for the preceding quarterly period.
1056          (ii) The seller shall remit with the return under Subsection (4)(b)(i) the amount of the
1057     tax required under this chapter to be collected or paid for the period covered by the return.
1058          (c) Except as provided in Subsection (5)(c), a return shall contain information and be in
1059     a form the commission prescribes by rule.
1060          (d) (i) Subject to Subsection (4)(d)(ii), the sales tax as computed in the return shall be
1061     based on the total nonexempt sales made during the period for which the return is filed,
1062     including both cash and charge sales.
1063          (ii) For a sale that includes the delivery or installation of tangible personal property at a
1064     location other than a seller's place of business described in Subsection (2)(a)(i), if the delivery
1065     or installation is separately stated on an invoice or receipt, a seller may compute the tax due on
1066     the sale for purposes of Subsection (4)(d)(i) based on the amount the seller receives for that
1067     sale during each period for which the seller receives payment for the sale.
1068          (e) (i) The use tax as computed in the return shall be based on the total amount of
1069     purchases for storage, use, or other consumption in this state made during the period for which
1070     the return is filed, including both cash and charge purchases.
1071          (ii) (A) As used in this Subsection (4)(e)(ii), "qualifying purchaser" means a purchaser
1072     who is required to remit taxes under this chapter, but is not required to remit taxes monthly in
1073     accordance with Section 59-12-108, and who converts tangible personal property into real
1074     property.
1075          (B) Subject to Subsections (4)(e)(ii)(C) and (D), a qualifying purchaser may remit the
1076     taxes due under this chapter on tangible personal property for which the qualifying purchaser
1077     claims an exemption as allowed under Subsection 59-12-104(23) or (25) based on the period in
1078     which the qualifying purchaser receives payment, in accordance with Subsection (4)(e)(ii)(C),
1079     for the conversion of the tangible personal property into real property.

1080          (C) A qualifying purchaser remitting taxes due under this chapter in accordance with
1081     Subsection (4)(e)(ii)(B) shall remit an amount equal to the total amount of tax due on the
1082     qualifying purchaser's purchase of the tangible personal property that was converted into real
1083     property multiplied by a fraction, the numerator of which is the payment received in the period
1084     for the qualifying purchaser's sale of the tangible personal property that was converted into real
1085     property and the denominator of which is the entire sales price for the qualifying purchaser's
1086     sale of the tangible personal property that was converted into real property.
1087          (D) A qualifying purchaser may remit taxes due under this chapter in accordance with
1088     this Subsection (4)(e)(ii) only if the books and records that the qualifying purchaser keeps in
1089     the qualifying purchaser's regular course of business identify by reasonable and verifiable
1090     standards that the tangible personal property was converted into real property.
1091          (f) (i) Subject to Subsection (4)(f)(ii) and in accordance with Title 63G, Chapter 3,
1092     Utah Administrative Rulemaking Act, the commission may by rule extend the time for making
1093     returns and paying the taxes.
1094          (ii) An extension under Subsection (4)(f)(i) may not be for more than 90 days.
1095          (g) The commission may require returns and payment of the tax to be made for other
1096     than quarterly periods if the commission considers it necessary in order to ensure the payment
1097     of the tax imposed by this chapter.
1098          (h) (i) The commission may require a seller that files a simplified electronic return with
1099     the commission to file an additional electronic report with the commission.
1100          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1101     commission may make rules providing:
1102          (A) the information required to be included in the additional electronic report described
1103     in Subsection (4)(h)(i); and
1104          (B) one or more due dates for filing the additional electronic report described in
1105     Subsection (4)(h)(i).
1106          (5) (a) As used in this Subsection (5) and Subsection (6)(b), "remote seller" means a
1107     seller that is:
1108          (i) registered under the agreement;
1109          (ii) described in Subsection (2)(c); and
1110          (iii) not a:

1111          (A) model 1 seller;
1112          (B) model 2 seller; or
1113          (C) model 3 seller.
1114          (b) (i) Except as provided in Subsection (5)(b)(ii), a tax a remote seller collects in
1115     accordance with Subsection (2)(c) is due and payable:
1116          (A) to the commission;
1117          (B) annually; and
1118          (C) on or before the last day of the month immediately following the last day of each
1119     calendar year.
1120          (ii) The commission may require that a tax a remote seller collects in accordance with
1121     Subsection (2)(c) be due and payable:
1122          (A) to the commission; and
1123          (B) on the last day of the month immediately following any month in which the seller
1124     accumulates a total of at least $1,000 in agreement sales and use tax.
1125          (c) (i) If a remote seller remits a tax to the commission in accordance with Subsection
1126     (5)(b), the remote seller shall file a return:
1127          (A) with the commission;
1128          (B) with respect to the tax;
1129          (C) containing information prescribed by the commission; and
1130          (D) on a form prescribed by the commission.
1131          (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1132     commission shall make rules prescribing:
1133          (A) the information required to be contained in a return described in Subsection
1134     (5)(c)(i); and
1135          (B) the form described in Subsection (5)(c)(i)(D).
1136          (d) A tax a remote seller collects in accordance with this Subsection (5) shall be
1137     calculated on the basis of the total amount of taxable transactions under Subsection
1138     59-12-103(1) the remote seller completes, including:
1139          (i) a cash transaction; and
1140          (ii) a charge transaction.
1141          (6) (a) Except as provided in Subsection (6)(b), a tax a seller that files a simplified

1142     electronic return collects in accordance with this chapter is due and payable:
1143          (i) monthly on or before the last day of the month immediately following the month for
1144     which the seller collects a tax under this chapter; and
1145          (ii) for the month for which the seller collects a tax under this chapter.
1146          (b) A tax a remote seller that files a simplified electronic return collects in accordance
1147     with this chapter is due and payable as provided in Subsection (5).
1148          (7) (a) On each vehicle sale made by other than a regular licensed vehicle dealer, the
1149     purchaser shall pay the sales or use tax directly to the commission if the vehicle is subject to
1150     titling or registration under the laws of this state.
1151          (b) The commission shall collect the tax described in Subsection (7)(a) when the
1152     vehicle is titled or registered.
1153          (8) If any sale of tangible personal property or any other taxable transaction under
1154     Subsection 59-12-103(1), is made by a wholesaler to a retailer, the wholesaler is not
1155     responsible for the collection or payment of the tax imposed on the sale and the retailer is
1156     responsible for the collection or payment of the tax imposed on the sale if:
1157          (a) the retailer represents that the personal property is purchased by the retailer for
1158     resale; and
1159          (b) the personal property is not subsequently resold.
1160          (9) If any sale of property or service subject to the tax is made to a person prepaying
1161     sales or use tax in accordance with Title 63M, Chapter 5, Resource Development Act, or to a
1162     contractor or subcontractor of that person, the person to whom such payment or consideration
1163     is payable is not responsible for the collection or payment of the sales or use tax and the person
1164     prepaying the sales or use tax is responsible for the collection or payment of the sales or use tax
1165     if the person prepaying the sales or use tax represents that the amount prepaid as sales or use
1166     tax has not been fully credited against sales or use tax due and payable under the rules
1167     promulgated by the commission.
1168          (10) (a) For purposes of this Subsection (10):
1169          (i) Except as provided in Subsection (10)(a)(ii), "bad debt" is as defined in Section
1170     166, Internal Revenue Code.
1171          (ii) Notwithstanding Subsection (10)(a)(i), "bad debt" does not include:
1172          (A) an amount included in the purchase price of tangible personal property, a product

1173     transferred electronically, or a service that is:
1174          (I) not a transaction described in Subsection 59-12-103(1); or
1175          (II) exempt under Section 59-12-104;
1176          (B) a financing charge;
1177          (C) interest;
1178          (D) a tax imposed under this chapter on the purchase price of tangible personal
1179     property, a product transferred electronically, or a service;
1180          (E) an uncollectible amount on tangible personal property or a product transferred
1181     electronically that:
1182          (I) is subject to a tax under this chapter; and
1183          (II) remains in the possession of a seller until the full purchase price is paid;
1184          (F) an expense incurred in attempting to collect any debt; or
1185          (G) an amount that a seller does not collect on repossessed property.
1186          (b) (i) To the extent an amount remitted in accordance with Subsection (4)(d) later
1187     becomes bad debt, a seller may deduct the bad debt from the total amount from which a tax
1188     under this chapter is calculated on a return.
1189          (ii) A qualifying purchaser, as defined in Subsection (4)(e)(ii)(A), may deduct from the
1190     total amount of taxes due under this chapter the amount of tax the qualifying purchaser paid on
1191     the qualifying purchaser's purchase of tangible personal property converted into real property to
1192     the extent that:
1193          (A) tax was remitted in accordance with Subsection (4)(e) on that tangible personal
1194     property converted into real property;
1195          (B) the qualifying purchaser's sale of that tangible personal property converted into real
1196     property later becomes bad debt; and
1197          (C) the books and records that the qualifying purchaser keeps in the qualifying
1198     purchaser's regular course of business identify by reasonable and verifiable standards that the
1199     tangible personal property was converted into real property.
1200          (c) A seller may file a refund claim with the commission if:
1201          (i) the amount of bad debt for the time period described in Subsection (10)(e) exceeds
1202     the amount of the seller's sales that are subject to a tax under this chapter for that same time
1203     period; and

1204          (ii) as provided in Section 59-1-1410.
1205          (d) A bad debt deduction under this section may not include interest.
1206          (e) A bad debt may be deducted under this Subsection (10) on a return for the time
1207     period during which the bad debt:
1208          (i) is written off as uncollectible in the seller's books and records; and
1209          (ii) would be eligible for a bad debt deduction:
1210          (A) for federal income tax purposes; and
1211          (B) if the seller were required to file a federal income tax return.
1212          (f) If a seller recovers any portion of bad debt for which the seller makes a deduction or
1213     claims a refund under this Subsection (10), the seller shall report and remit a tax under this
1214     chapter:
1215          (i) on the portion of the bad debt the seller recovers; and
1216          (ii) on a return filed for the time period for which the portion of the bad debt is
1217     recovered.
1218          (g) For purposes of reporting a recovery of a portion of bad debt under Subsection
1219     (10)(f), a seller shall apply amounts received on the bad debt in the following order:
1220          (i) in a proportional amount:
1221          (A) to the purchase price of the tangible personal property, product transferred
1222     electronically, or service; and
1223          (B) to the tax due under this chapter on the tangible personal property, product
1224     transferred electronically, or service; and
1225          (ii) to:
1226          (A) interest charges;
1227          (B) service charges; and
1228          (C) other charges.
1229          (h) A seller's certified service provider may make a deduction or claim a refund for bad
1230     debt on behalf of the seller:
1231          (i) in accordance with this Subsection (10); and
1232          (ii) if the certified service provider credits or refunds the entire amount of the bad debt
1233     deduction or refund to the seller.
1234          (i) A seller may allocate bad debt among the states that are members of the agreement

1235     if the seller's books and records support that allocation.
1236          (11) (a) A seller may not, with intent to evade any tax, fail to timely remit the full
1237     amount of tax required by this chapter.
1238          (b) A violation of this section is punishable as provided in Section 59-1-401.
1239          (c) Each person who fails to pay any tax to the state or any amount of tax required to be
1240     paid to the state, except amounts determined to be due by the commission under Chapter 1,
1241     Part 14, Assessment, Collections, and Refunds Act, or Section 59-12-111, within the time
1242     required by this chapter, or who fails to file any return as required by this chapter, shall pay, in
1243     addition to the tax, penalties and interest as provided in Sections 59-1-401 and 59-1-402.
1244          (d) For purposes of prosecution under this section, each quarterly tax period in which a
1245     seller, with intent to evade any tax, collects a tax and fails to timely remit the full amount of the
1246     tax required to be remitted, constitutes a separate offense.
1247          Section 7. Section 59-12-108 is amended to read:
1248          59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty --
1249     Certain amounts allocated to local taxing jurisdictions.
1250          (1) (a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this
1251     chapter of $50,000 or more for the previous calendar year shall:
1252          (i) file a return with the commission:
1253          (A) monthly on or before the last day of the month immediately following the month
1254     for which the seller collects a tax under this chapter; and
1255          (B) for the month for which the seller collects a tax under this chapter; and
1256          (ii) except as provided in Subsection (1)(b), remit with the return required by
1257     Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax,
1258     fee, or charge described in Subsection (1)(c):
1259          (A) if that seller's tax liability under this chapter for the previous calendar year is less
1260     than $96,000, by any method permitted by the commission; or
1261          (B) if that seller's tax liability under this chapter for the previous calendar year is
1262     $96,000 or more, by electronic funds transfer.
1263          (b) A seller shall remit electronically with the return required by Subsection (1)(a)(i)
1264     the amount the seller is required to remit to the commission for each tax, fee, or charge
1265     described in Subsection (1)(c) if that seller:

1266          (i) is required by Section 59-12-107 to file the return electronically; or
1267          (ii) (A) is required to collect and remit a tax under Section 59-12-107; and
1268          (B) files a simplified electronic return.
1269          (c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:
1270          (i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1271          (ii) a fee under Section 19-6-714;
1272          (iii) a fee under Section 19-6-805;
1273          (iv) a charge under [Section 69-2-5;] Title 69, Chapter 2, Part 4, Emergency Service
1274     Charges; or
1275          [(v) a charge under Section 69-2-5.5;]
1276          [(vi) a charge under Section 69-2-5.6; or]
1277          [(vii)] (v) a tax under this chapter.
1278          (d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3,
1279     Utah Administrative Rulemaking Act, the commission shall make rules providing for a method
1280     for making same-day payments other than by electronic funds transfer if making payments by
1281     electronic funds transfer fails.
1282          (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1283     commission shall establish by rule procedures and requirements for determining the amount a
1284     seller is required to remit to the commission under this Subsection (1).
1285          (2) (a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a
1286     seller described in Subsection (4) may retain each month the amount allowed by this
1287     Subsection (2).
1288          (b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
1289     each month 1.31% of any amounts the seller is required to remit to the commission:
1290          (i) for a transaction described in Subsection 59-12-103(1) that is subject to a state tax
1291     and a local tax imposed in accordance with the following, for the month for which the seller is
1292     filing a return in accordance with Subsection (1):
1293          (A) Subsection 59-12-103(2)(a);
1294          (B) Subsection 59-12-103(2)(b); and
1295          (C) Subsection 59-12-103(2)(d); and
1296          (ii) for an agreement sales and use tax.

1297          (c) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may
1298     retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described
1299     in Subsection 59-12-103(1) that is subject to the state tax and the local tax imposed in
1300     accordance with Subsection 59-12-103(2)(c).
1301          (ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount
1302     equal to the sum of:
1303          (A) 1.31% of any amounts the seller is required to remit to the commission for:
1304          (I) the state tax and the local tax imposed in accordance with Subsection
1305     59-12-103(2)(c);
1306          (II) the month for which the seller is filing a return in accordance with Subsection (1);
1307     and
1308          (III) an agreement sales and use tax; and
1309          (B) 1.31% of the difference between:
1310          (I) the amounts the seller would have been required to remit to the commission:
1311          (Aa) in accordance with Subsection 59-12-103(2)(a) if the transaction had been subject
1312     to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(a);
1313          (Bb) for the month for which the seller is filing a return in accordance with Subsection
1314     (1); and
1315          (Cc) for an agreement sales and use tax; and
1316          (II) the amounts the seller is required to remit to the commission for:
1317          (Aa) the state tax and the local tax imposed in accordance with Subsection
1318     59-12-103(2)(c);
1319          (Bb) the month for which the seller is filing a return in accordance with Subsection (1);
1320     and
1321          (Cc) an agreement sales and use tax.
1322          (d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
1323     each month 1% of any amounts the seller is required to remit to the commission:
1324          (i) for the month for which the seller is filing a return in accordance with Subsection
1325     (1); and
1326          (ii) under:
1327          (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;

1328          (B) Subsection 59-12-603(1)(a)(i)(A); or
1329          (C) Subsection 59-12-603(1)(a)(i)(B).
1330          (3) A state government entity that is required to remit taxes monthly in accordance
1331     with Subsection (1) may not retain any amount under Subsection (2).
1332          (4) A seller that has a tax liability under this chapter for the previous calendar year of
1333     less than $50,000 may:
1334          (a) voluntarily meet the requirements of Subsection (1); and
1335          (b) if the seller voluntarily meets the requirements of Subsection (1), retain the
1336     amounts allowed by Subsection (2).
1337          (5) (a) Subject to Subsections (5)(b) through (d), a seller that voluntarily collects and
1338     remits a tax in accordance with Subsection 59-12-107(2)(c)(i) may retain an amount equal to
1339     18% of any amounts the seller would otherwise remit to the commission:
1340          (i) if the seller obtains a license under Section 59-12-106 for the first time on or after
1341     January 1, 2014; and
1342          (ii) for:
1343          (A) an agreement sales and use tax; and
1344          (B) the time period for which the seller files a return in accordance with this section.
1345          (b) If a seller retains an amount under this Subsection (5), the seller may not retain any
1346     other amount under this section.
1347          (c) If a seller retains an amount under this Subsection (5), the commission may require
1348     the seller to file a return by:
1349          (i) electronic means; or
1350          (ii) a means other than electronic means.
1351          (d) A seller may not retain an amount under this Subsection (5) if the seller is required
1352     to collect or remit a tax under this section in accordance with Section 59-12-103.1.
1353          (6) Penalties for late payment shall be as provided in Section 59-1-401.
1354          (7) (a) Except as provided in Subsection (7)(c), for any amounts required to be remitted
1355     to the commission under this part, the commission shall each month calculate an amount equal
1356     to the difference between:
1357          (i) the total amount retained for that month by all sellers had the percentages listed
1358     under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and

1359          (ii) the total amount retained for that month by all sellers at the percentages listed
1360     under Subsections (2)(b) and (2)(c)(ii).
1361          (b) The commission shall each month allocate the amount calculated under Subsection
1362     (7)(a) to each county, city, and town on the basis of the proportion of agreement sales and use
1363     tax that the commission distributes to each county, city, and town for that month compared to
1364     the total agreement sales and use tax that the commission distributes for that month to all
1365     counties, cities, and towns.
1366          (c) The amount the commission calculates under Subsection (7)(a) may not include an
1367     amount collected from a tax that:
1368          (i) the state imposes within a county, city, or town, including the unincorporated area
1369     of a county; and
1370          (ii) is not imposed within the entire state.
1371          Section 8. Section 59-12-128 is amended to read:
1372          59-12-128. Amnesty.
1373          (1) As used in this section, "amnesty" means that a seller is not required to pay the
1374     following amounts that the seller would otherwise be required to pay:
1375          (a) a tax, fee, or charge under:
1376          (i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1377          (ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
1378          (iii) Section 19-6-714;
1379          (iv) Section 19-6-805;
1380          (v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;
1381          [(vi) Section 69-2-5;]
1382          [(vii) Section 69-2-5.5;]
1383          [(viii) Section 69-2-5.6; or]
1384          (vi) Title 69, Chapter 2, Part 4, Emergency Service Charges; or
1385          [(ix)] (vii) this chapter;
1386          (b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
1387          (c) interest on a tax, fee, or charge described in Subsection (1)(a).
1388          (2) (a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4)
1389     and (5), the commission shall grant a seller amnesty if the seller:

1390          (i) obtains a license under Section 59-12-106; and
1391          (ii) is registered under the agreement.
1392          (b) The commission is not required to grant a seller amnesty under this section
1393     beginning 12 months after the date the state becomes a full member under the agreement.
1394          (3) A seller may not receive amnesty under this section for a tax, fee, or charge:
1395          (a) the seller collects;
1396          (b) the seller remits to the commission;
1397          (c) that the seller is required to remit to the commission on the seller's purchase; or
1398          (d) arising from a transaction that occurs within a time period that is under audit by the
1399     commission if:
1400          (i) the seller receives notice of the commencement of the audit prior to obtaining a
1401     license under Section 59-12-106; and
1402          (ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or
1403          (B) the seller has not exhausted all administrative and judicial remedies in connection
1404     with the audit described in Subsection (3)(d)(i).
1405          (4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a
1406     seller under this section:
1407          (i) applies to the time period during which the seller is not licensed under Section
1408     59-12-106; and
1409          (ii) remains in effect if, for a period of three years, the seller:
1410          (A) remains registered under the agreement;
1411          (B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge
1412     described in Subsection (1)(a); and
1413          (C) remits to the commission the taxes, fees, and charges the seller collects in
1414     accordance with Subsection (4)(a)(ii)(B).
1415          (b) The commission may not grant a seller amnesty under this section if, with respect
1416     to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this
1417     section, the seller commits:
1418          (i) fraud; or
1419          (ii) an intentional misrepresentation of a material fact.
1420          (5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission

1421     shall require the seller to pay the amounts described in Subsection (1) that the seller would
1422     have otherwise been required to pay.
1423          (b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an
1424     amount in accordance with Subsection (5)(a), the time period for the commission to make an
1425     assessment under Section 59-1-1410 is extended for a time period beginning on the date the
1426     seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
1427          Section 9. Section 63H-7a-102 is amended to read:
1428          63H-7a-102. Utah Communications Authority -- Purpose.
1429          [The purpose of this] (1) This chapter [is to establish an independent state agency and a
1430     board to administer the creation, administration, and maintenance of] establishes the Utah
1431     Communications Authority [to provide a public safety communications network, facilities, and
1432     911 emergency services on a statewide basis for the benefit and use of public agencies, and
1433     state and federal agencies.] as an independent state agency.
1434          (2) The Utah Communications Authority shall:
1435          (a) provide administrative and financial support for statewide 911 emergency services;
1436     and
1437          (b) establish and maintain a statewide public safety communications network.
1438          Section 10. Section 63H-7a-103 is amended to read:
1439          63H-7a-103. Definitions.
1440          As used in this chapter:
1441          (1) "Association of governments" means an association of political subdivisions of the
1442     state, established pursuant to an interlocal agreement under Title 11, Chapter 13, Interlocal
1443     Cooperation Act.
1444          [(1)] (2) "Authority" means the Utah Communications Authority[, an independent state
1445     agency] created in Section 63H-7a-201.
1446          [(2)] (3) "Board" means the Utah Communications Authority Board created in Section
1447     63H-7a-203.
1448          [(3)] (4) "Bonds" means bonds, notes, certificates, debentures, contracts, lease purchase
1449     agreements, or other evidences of indebtedness or borrowing issued or incurred by the
1450     authority pursuant to this chapter.
1451          (5) "Dispatch center" means an entity that receives and responds to an emergency or

1452     nonemergency communication transferred to the entity from a public safety answering point.
1453          [(4)] (6) "FirstNet" means the federal First Responder Network Authority [created by
1454     Congress in the Middle Class Tax Relief and Job Creation Act of 2012] established in 47
1455     U.S.C. Sec. 1424.
1456          [(5)] (7) "Lease" means any lease, lease purchase, sublease, operating, management, or
1457     similar agreement.
1458          [(6) "Local entity" means a county, city, town, local district, special service district, or
1459     interlocal entity created under Title 11, Chapter 13, Interlocal Cooperation Act.]
1460          [(7)] (8) "Member" means a public agency [which] that:
1461          (a) adopts a membership resolution to be included within the authority; and
1462          (b) submits an originally executed copy of an authorizing resolution to the authority's
1463     office.
1464          [(8) "Member representative" means a person or that person's designee appointed by
1465     the governing body of each member.]
1466          (9) "Public agency" means any political subdivision of the state[, including cities,
1467     towns, counties, school districts, local districts, and special service districts,] dispatched by a
1468     public safety answering point.
1469          (10) "Public safety answering point" or "PSAP" means an entity that:
1470          (a) receives, as a first point of contact, direct 911 emergency and nonemergency
1471     communications requesting a public safety service;
1472          (b) has a facility with the equipment and staff necessary to receive the communication;
1473          (c) assesses, classifies, and prioritizes the communication; and
1474          (d) [transfers] dispatches the communication to the proper responding agency.
1475          (11) "Public safety communications network" means:
1476          (a) a regional or statewide public safety governmental communications network and
1477     related facilities, including real property, improvements, and equipment necessary for the
1478     acquisition, construction, and operation of the services and facilities; and
1479          (b) 911 emergency services, including radio communications, connectivity, and
1480     computer aided dispatch systems.
1481          [(12) "State" means the state of Utah.]
1482          [(13) "State representative" means the six appointees of the governor or their designees

1483     and the Utah State Treasurer or his designee.]
1484          Section 11. Section 63H-7a-201 is amended to read:
1485     
Part 2. Utah Communications Authority Governance

1486          63H-7a-201. Establishment of Utah Communications Authority.
1487          (1) This part is known as [the] "Utah Communications Authority [and the Board]
1488     Governance."
1489          (2) There is established the Utah Communications Authority[, formerly known as the
1490     Utah Communications Agency Network, which shall assume the operations of the Utah
1491     Communications Agency Network and shall perform the functions as provided in this chapter.
1492     (3) The Utah Communications Authority is] as an independent state agency and not a division
1493     within any other department of the state.
1494          [(4) The initial offices of the] (3) (a) The authority shall [be] maintain an office in Salt
1495     Lake County[, but branches of the office may be established in other areas of the state upon
1496     approval of the board].
1497          (b) The authority may establish additional branch offices outside of Salt Lake County
1498     with the approval of the board.
1499          Section 12. Section 63H-7a-202 is amended to read:
1500          63H-7a-202. Powers of the authority.
1501          The authority [shall have] has the power to:
1502          (1) sue and be sued in [its] the authority's own name;
1503          (2) have an official seal and power to alter that seal at will;
1504          (3) make and execute contracts and all other instruments necessary or convenient for
1505     the performance of [its] the authority's duties and the exercise of [its] the authority's powers
1506     and functions under this chapter, including contracts with private companies licensed under
1507     Title 26, Chapter 8a, Utah Emergency Medical Services System Act;
1508          (4) own, acquire, design, construct, operate, maintain, repair, and dispose of any
1509     portion of a public safety communications network utilizing technology that is fiscally prudent,
1510     upgradable, technologically advanced, redundant, and secure;
1511          (5) borrow money and incur indebtedness;
1512          (6) issue bonds as provided in this chapter;
1513          (7) enter into agreements with public agencies, private entities, the state, and federal

1514     government to provide public safety communications network services on terms and conditions
1515     [it] the authority considers to be in the best interest of [its] the authority's members;
1516          (8) acquire, by gift, grant, purchase, or by exercise of eminent domain, any real
1517     property or personal property in connection with the acquisition and construction of a public
1518     safety communications network and all related facilities and rights-of-way [which it] that the
1519     authority owns, operates, and maintains;
1520          (9) contract with other public agencies, the state, or the federal government to provide
1521     public safety communications network services in excess of those required to meet the needs or
1522     requirements of [its] the authority's members and the state and federal government if:
1523          (a) [it is determined by the board to be] the board determines that contracting is
1524     necessary to accomplish the purposes and realize the benefits of this chapter; and
1525          (b) any excess [is] public safety communications network services resulting from the
1526     contract are sold to other public agencies, the state, or federal government [and is sold] on
1527     terms that assure:
1528          (i) that the excess public safety communications network services will be used only for
1529     the purposes and benefits authorized by the authority under Section 63H-7a-102; and
1530          (ii) that the authority will recoup the cost of providing the excess [service will be
1531     received by the authority] public safety communications network services;
1532          (10) provide and maintain the public safety communications network for all state and
1533     local governmental agencies:
1534          (a) within the current authority network for the state and local governmental agencies
1535     that currently subscribe to the authority; and
1536          (b) in a manner that:
1537          (i) promotes high quality, cost effective services; [and]
1538          (ii) evaluates the benefits, costs, existing facilities and equipment, and services of
1539     public and private providers; and
1540          (iii) where economically feasible, utilizes existing infrastructure to avoid duplication of
1541     facilities, equipment, and services of providers of communication services[.];
1542          (11) maintain [the current] or upgrade VHF and 800 MHz radio networks;
1543          (12) review, approve, disapprove, or revise recommendations regarding the
1544     expenditure of funds [under Sections 69-2-5.5 and 69-2-5.6 that are made by:] disbursed by the

1545     authority under this chapter; and
1546          [(a) the 911 Division;]
1547          [(b) the Radio Network Division; and]
1548          [(c) the Interoperability Division; and]
1549          (13) perform all other duties authorized by this chapter.
1550          Section 13. Section 63H-7a-203 is amended to read:
1551          63H-7a-203. Board established -- Terms -- Vacancies.
1552          (1) There is created the ["]Utah Communications Authority Board.["]
1553          (2) The board shall consist of [the following individuals, who may not be employed by
1554     the authority or any office or division of the authority:] nine board members appointed by the
1555     governor with the advice and consent of the Senate and selected as follows:
1556          [(a) the member representatives elected as follows:]
1557          [(i) one representative elected from each county of the first and second class, who:]
1558          [(A) is in law enforcement, fire service, or a public safety answering point; and]
1559          [(B) has a leadership position with public safety communication experience;]
1560          [(ii) one representative elected from each of the seven associations of government
1561     who:]
1562          [(A) is in law enforcement, fire service, or a public safety answering point; and]
1563          [(B) has a leadership position with public safety communication experience;]
1564          [(iii) one representative of the Native American tribes elected by the representative of
1565     tribal governments listed in Subsection 9-9-104.5(2);]
1566          [(iv) one representative elected by the Utah National Guard;]
1567          [(v) one representative elected by an association that represents fire chiefs;]
1568          [(vi) one representative elected by an association that represents sheriffs;]
1569          [(vii) one representative elected by an association that represents chiefs of police; and]
1570          [(viii) one member elected by the 911 Advisory Committee created in Section
1571     63H-7a-307;]
1572          [(b) seven state representatives appointed in accordance with Subsection (3); and]
1573          [(c) two members of the public selected as follows:]
1574          [(i) one member who:]
1575          [(A) may not have financial ties to a provider of telecommunication services;]

1576          [(B) may not have a relationship to a user of public safety telecommunications
1577     services; and]
1578          [(C) is selected by the speaker of the House of Representatives; and]
1579          [(ii) one member who:]
1580          [(A) may not have financial ties to a provider of telecommunication services;]
1581          [(B) may not have a relationship to a user of public safety telecommunications
1582     services; and]
1583          [(C) is selected by the president of the Senate.]
1584          [(3) (a) (i) Six of the state representatives shall be appointed by the governor, with two
1585     of the positions having an initial term of two years, two having an initial term of three years,
1586     and two having an initial term of four years.]
1587          [(ii) Successor state representatives shall each serve for a term of four years.]
1588          [(iii) The six governor-appointed state representatives shall consist of:]
1589          [(A) the executive director of the Utah Department of Transportation or the director's
1590     designee;]
1591          [(B) the commissioner of public safety or the commissioner's designee;]
1592          [(C) the executive director of the Department of Natural Resources or the director's
1593     designee;]
1594          [(D) the executive director of the Department of Corrections or the director's designee;]
1595          [(E) the chief information officer of the Department of Technology Services, or the
1596     officer's designee; and]
1597          [(F) the executive director of the Department of Health or the director's designee.]
1598          [(b) The seventh state representative shall be the Utah State Treasurer or the treasurer's
1599     designee.]
1600          [(c) A vacancy on the board for a state representative shall be filled for the unexpired
1601     term by the director of the department or the director's designee as described in Subsection
1602     (3)(a)(iii).]
1603          [(d) An employee of the authority may not be a member of the board.]
1604          (a) two board members selected by the governor from the state at-large; and
1605          (b) subject to Subsection (3), nine board members selected from individuals nominated
1606     by associations of government that include:

1607          (i) one individual nominated by each of:
1608          (A) an association of governments that represents Box Elder, Cache, and Rich
1609     counties;
1610          (B) an association of governments that represents Beaver, Garfield, Iron, Kane, and
1611     Washington counties;
1612          (C) an association of governments that represents Summit, Utah, and Wasatch
1613     counties;
1614          (D) an association of governments that represents Juab, Millard, Piute, Sanpete, Sevier,
1615     and Wayne counties;
1616          (E) an association of governments that represents Carbon, Emery, Grand, and San Juan
1617     counties; and
1618          (F) an association of governments that represents Daggett, Duchesne, and Uintah
1619     counties; and
1620          (ii) three members nominated by an association of governments that represents Davis,
1621     Weber, Morgan, Salt Lake, and Tooele counties.
1622          (3) The governor shall appoint an individual to the board in accordance with
1623     Subsection (2)(a) or (b) if the individual:
1624          (a) has experience in at least one of the following:
1625          (i) law enforcement;
1626          (ii) public safety;
1627          (iii) fire service;
1628          (iv) telecommunications;
1629          (v) finance;
1630          (vi) management; and
1631          (vii) government; and
1632          (b) is knowledgeable about public safety in the region of the state served by the
1633     association of government that nominated the individual.
1634          (4) (a) (i) [One-half of the positions for member representatives selected] Four of the
1635     board members appointed under Subsection (2) shall [have] serve an initial term of two years
1636     and [one-half of the positions shall have] three of the board members appointed under
1637     Subsection (2) shall serve an initial term of four years.

1638          [(ii) Successor member representatives of the board shall each serve for a term of four
1639     years, so that the term of office for six of the member representatives expires every two years.]
1640          [(b) The member representatives of the board shall be removable, with or without
1641     cause, by the entity that selected the member. A vacancy on the board for a member
1642     representative shall be filled for the unexpired term by the entity the member represents.]
1643          (ii) Successor board members shall each serve a term of four years.
1644          (b) (i) The governor may remove a board member without cause.
1645          (ii) If the governor removes a board member who was appointed under Subsection
1646     (2)(b), the governor shall fill the board vacancy by appointing a replacement board member
1647     who is nominated by the association of governments that nominated the removed board
1648     member.
1649          (5) (a) The governor shall, [in accordance with Subsection (5)(b) and] after
1650     consultation with the board, appoint the chair of the board with the consent of the Senate. [The
1651     chair shall serve a two-year term and the appointment as chair will automatically extend the
1652     term of the board member to coincide with the appointment as chair.]
1653          [(b) The governor shall make the initial selection of a chair from one of the members
1654     described in Subsection (2). After the initial selection of a chair, the governor shall alternate the
1655     selection of the chair between a local member described in Subsection (2)(a) and a state
1656     member described in Subsection (2)(b).]
1657          [(c) The chair shall serve at the pleasure of the governor.]
1658          (b) The governor may appoint a new chair as provided in Subsection (5)(a) at any time,
1659     without cause.
1660          (6) The board shall meet on an as-needed basis and as provided in the bylaws.
1661          [(7) The board shall also elect a vice chair, secretary, and treasurer to perform those
1662     functions provided in the bylaws.]
1663          (7) (a) The board shall elect one of the board members to serve as vice chair [shall be a
1664     member of the board].
1665          (b) (i) The board may elect a secretary and treasurer [need not be] who are not
1666     members of the board[, but shall not have voting powers if they are not members of the board].
1667          (ii) If the board elects a secretary or treasurer who is not a member of the board, the
1668     secretary or treasurer does not have voting power.

1669          (c) [The] A separate individual shall hold the offices of chair, vice chair, secretary, and
1670     treasurer [shall be held by separate individuals].
1671          [(8) Each member representative and state representative shall have one vote, including
1672     the chair, at all meetings of the board.]
1673          (8) Each board member, including the chair, has one vote.
1674          (9) (a) A [constitutional] majority of the members of the board constitutes a quorum.
1675          (b) A vote of a majority of the quorum at any meeting of the board is necessary to take
1676     action on behalf of the board.
1677          (10) A board member may not receive compensation for the member's service on the
1678     board, but may, in accordance with [administrative] rules adopted by the board in accordance
1679     with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, receive:
1680          (a) a per diem at the rate established under Section 63A-3-106; and
1681          (b) travel expenses at the rate established under Section 63A-3-107.
1682          Section 14. Section 63H-7a-204 is amended to read:
1683          63H-7a-204. Board -- Powers and duties.
1684          The board shall:
1685          (1) manage the affairs and business of the authority consistent with this chapter
1686     including adopting bylaws by a majority vote of its members;
1687          (2) appoint an executive director to administer the authority;
1688          (3) receive and act upon reports covering the operations of the public safety
1689     communications network and funds administered by the authority;
1690          (4) ensure that the public safety communications network and funds are administered
1691     according to law;
1692          (5) examine and approve an annual operating budget for the authority;
1693          (6) receive and act upon recommendations of the director;
1694          (7) recommend to the governor and Legislature any necessary or desirable changes in
1695     the statutes governing the public safety communications network;
1696          (8) develop broad policies for the long-term operation of the authority for the
1697     performance of [its] the authority's functions;
1698          [(9) make and execute contracts and other instruments on behalf of the authority,
1699     including agreements with members and other entities;]

1700          (9) authorize the executive director to enter into agreements on behalf of the authority;
1701          (10) authorize the borrowing of money, the incurring of indebtedness, and the issuance
1702     of bonds as provided in this chapter;
1703          (11) [adopt rules consistent with this chapter and] provide for the management and
1704     administration of the public safety communications network by rule made in accordance with
1705     Title 63G, Chapter 3, Utah Administrative Rulemaking Act[, for the management of the public
1706     safety communications network in order to carry out the purposes of this chapter, and perform
1707     all other acts necessary for the administration of the public safety communications network];
1708          (12) exercise the powers and perform the duties conferred on [it] the board by this
1709     chapter;
1710          (13) provide for audits of the authority; and
1711          (14) establish the following divisions within the authority:
1712          (a) 911 Division;
1713          (b) Radio Network Division;
1714          (c) Interoperability Division; and
1715          (d) Administrative Services Division[;].
1716          [(15) establish a 911 advisory committee to the 911 Division in accordance with
1717     Section 63H-7a-307;]
1718          [(16) establish one or more advisory committees to the Radio Network Division in
1719     accordance with Section 63H-7a-405;]
1720          [(17) establish one or more advisory committees to the Interoperability Division in
1721     accordance with Section 63H-7a-504;]
1722          [(18) create, maintain and review annually a statewide, comprehensive multi-year
1723     strategic plan in consultation with state and local stakeholders, the 911 Advisory Committee
1724     created under Section 63H-7a-307, the Radio Network Advisory Committee created under
1725     Section 63H-7a-405, and the Interoperability Advisory Committee created under Section
1726     63H-7a-504 that:]
1727          [(a) coordinates the authority's activities and duties in the:]
1728          [(i) 911 Division;]
1729          [(ii) Radio Network Division;]
1730          [(iii) Interoperability Division; and]

1731          [(iv) Administrative Services Division; and]
1732          [(b) includes a plan for:]
1733          [(i) the communications network;]
1734          [(ii) developing new systems;]
1735          [(iii) expanding existing systems, including microwave and fiber optics based
1736     systems;]
1737          [(iv) statewide interoperability;]
1738          [(v) statewide coordination; and]
1739          [(vi) FirstNet standards; and]
1740          [(c) the board updates before July 1 of each year;]
1741          [(19) each year, after the board submits the strategic plan described in Subsection (18)
1742     to the Legislature, issue a request for proposals if a request for proposals is necessary to carry
1743     out the strategic plan; and]
1744          [(20) on or before November 30, 2016, and on or before each November 30 thereafter,
1745     submit the state's strategic plan to the Executive Offices and Criminal Justice Appropriations
1746     Subcommittee and the Legislative Management Committee.]
1747          Section 15. Section 63H-7a-205 is amended to read:
1748          63H-7a-205. Executive director -- Appointment -- Powers and duties.
1749          The executive director shall:
1750          (1) (a) serve at the pleasure of the board; and
1751          (b) act as the executive officer of the authority;
1752          (2) administer the various acts, systems, plans, programs, and functions assigned to the
1753     office;
1754          (3) recommend administrative rules and policies to the board[, which are within the
1755     authority granted by this title for the administration of the authority];
1756          (4) execute contracts on behalf of the authority;
1757          [(4)] (5) recommend to the board any changes in [the] statutes affecting the authority;
1758          [(5)] (6) recommend to the board an annual administrative budget covering
1759     administration, management, and operations of the [public safety communications network
1760     and, upon approval of the board, direct and control the subsequent expenditures of the budget;]
1761     authority;

1762          (7) with board approval, direct and control authority expenditures;
1763          [(6)] (8) within the limitations of the budget, employ [staff] personnel, consultants, a
1764     financial officer, and legal counsel to provide professional services and advice regarding the
1765     administration of the authority; and
1766          [(7)] (9) submit [an annual report, on or before November 1 of each year, to the
1767     Executive Offices and] and make available to the public a report before December of each year
1768     to the board, the executive offices and the Criminal Justice Appropriations Subcommittee, and
1769     the Legislative Management Committee[, which shall be available to the public and shall
1770     include] that includes:
1771          (a) the total aggregate surcharge collected by [local entities in] the state in the last
1772     fiscal year under [Sections 69-2-5 and 69-2-5.6] Title 69, Chapter 2, Part 4, Emergency Service
1773     Charges;
1774          (b) the amount of each disbursement from the restricted accounts[;] described in:
1775          (i) Section 63H-7a-303;
1776          (ii) Section 63H-7a-304; and
1777          (iii) Section 63H-7a-403;
1778          (c) the recipient of each disbursement, [or] the goods and services received,
1779     [describing] and a description of the project [for which money was disbursed, or goods and
1780     services provided] funded by the disbursement;
1781          (d) [the conditions, if any, placed by a division, the authority, the executive director, or
1782     the board on] any conditions placed by the authority on the disbursements from a restricted
1783     account;
1784          (e) the anticipated expenditures from the restricted accounts described in this chapter
1785     for the next fiscal year;
1786          (f) the amount of any unexpended funds carried forward;
1787          (g) the goals for implementation of the authority strategic plan and the progress report
1788     of accomplishments and updates to the plan[, and a progress report of implementation of
1789     statewide 911 emergency services, including:]; and
1790          [(i) fund balance or balance sheet from the emergency telephone service fund of each
1791     agency that has imposed a levy under Section 69-2-5;]
1792          [(ii) a report from each public safety answering point of annual call activity separating

1793     wireless and land-based 911 call volumes; and]
1794          [(iii)] (h) other relevant justification for ongoing support from the restricted accounts
1795     created by Sections 63H-7a-303, 63H-7a-304, and 63H-7a-403[; and].
1796          [(h) the anticipated expenditures from the restricted accounts.]
1797          Section 16. Section 63H-7a-206 is repealed and reenacted to read:
1798          63H-7a-206. Strategic plan.
1799          (1) The authority shall create, maintain and review annually a statewide,
1800     comprehensive multiyear strategic plan in consultation with state and local stakeholders and
1801     the regional advisory committees created in Section 63H-7a-207 that:
1802          (a) coordinates the authority's activities and duties in the:
1803          (i) 911 Division;
1804          (ii) Radio Network Division;
1805          (iii) Interoperability Division; and
1806          (iv) Administrative Services Division; and
1807          (b) includes a plan for:
1808          (i) the public safety communications network;
1809          (ii) developing new systems;
1810          (iii) expanding existing systems, including microwave and fiber optics based systems;
1811          (iv) statewide interoperability;
1812          (v) statewide coordination; and
1813          (vi) FirstNet standards.
1814          (2) The executive director shall update the strategic plan described in Subsection (1)
1815     before July 1 of each year.
1816          (3) The executive director shall, before December 1 of each year, report on the strategic
1817     plan described in Subsection (1) to:
1818          (a) the board;
1819          (b) the Executive Offices and Criminal Justice Appropriations Subcommittee; and
1820          (c) the Legislative Management Committee.
1821          (4) The authority shall consider the strategic plan described in Subsection (1) before
1822     spending funds in the restricted accounts created by this chapter.
1823          Section 17. Section 63H-7a-207 is enacted to read:

1824          63H-7a-207. Regional advisory committees.
1825          (1) There are established seven regional advisory committees composed of at most 12
1826     members each, with one regional advisory committee each for:
1827          (a) the region composed of Box Elder, Cache, and Rich counties;
1828          (b) the region composed of Beaver, Garfield, Iron, Kane, and Washington counties;
1829          (c) the region composed of Summit, Utah, and Wasatch counties;
1830          (d) the region composed of Juab, Millard, Piute, Sanpete, Sevier, and Wayne counties;
1831          (e) the region composed of Carbon, Emery, Grand, and San Juan counties;
1832          (f) the region composed of Daggett, Duchesne, and Uintah counties; and
1833          (g) the region composed of Davis, Weber, Morgan, Salt Lake, and Tooele counties.
1834          (2) For each regional advisory committee described in Subsection (1), an association of
1835     governments representing the region served by the regional advisory committee shall appoint
1836     members to the regional advisory committee in accordance with Subsection (3).
1837          (3) An association of governments may appoint an individual to a regional advisory
1838     committee if the individual:
1839          (a) is at least one of the following:
1840          (i) a user of:
1841          (A) the statewide public safety communications network; or
1842          (B) a public safety radio system;
1843          (ii) an individual with experience:
1844          (A) in law enforcement;
1845          (B) in fire service; or
1846          (C) at a public safety answering point; or
1847          (iii) an individual in a leadership position that involves public safety communication;
1848     and
1849          (b) is knowledgeable about the region of the state served by the regional advisory
1850     committee.
1851          (4) In addition to the individuals appointed under Subsection (3), each association of
1852     government shall appoint to each regional advisory committee at least one and up to two
1853     individuals that represent the telecommunications industry.
1854          (5) Each regional advisory committee shall review, discuss, and make

1855     recommendations to the executive director regarding:
1856          (a) the public safety communications network;
1857          (b) the interoperability of emergency response systems;
1858          (c) the trends and standards in the public safety industry and in public safety
1859     technology;
1860          (d) the statewide strategic plan described in Section 63H-7a-204; and
1861          (e) the development of cooperative partnerships.
1862          (6) Each regional advisory committee shall meet:
1863          (a) as necessary to discuss the items described in Subsection (5); and
1864          (b) no fewer than two times in each year.
1865          (7) Each regional advisory committee shall report to the board:
1866          (a) before September 1 at least once each year regarding:
1867          (i) the regional advisory committee's findings during the year; and
1868          (ii) any recommendations from the regional advisory committee to the board; and
1869          (b) at any board meeting at which the regional advisory committee requests an
1870     opportunity to report to the board.
1871          Section 18. Section 63H-7a-208 is enacted to read:
1872          63H-7a-208. Operations advisory committee.
1873          (1) The board shall appoint an operations advisory committee composed of one
1874     representative from each of the following:
1875          (a) an association that represents fire chiefs in the state;
1876          (b) an association that represents police chiefs in the state;
1877          (c) an association that represents sheriffs in the state;
1878          (d) an association that represents public safety answering point professionals in the
1879     state; and
1880          (e) an association that represents public works professionals in the state.
1881          (2) The operations advisory committee shall report to the board:
1882          (a) at least once each year; and
1883          (b) as often as necessary.
1884          Section 19. Section 63H-7a-209 is enacted to read:
1885          63H-7a-209. Public safety network user fees.

1886          The board may assess a service fee on a user of the public safety communications
1887     network and systems related to the public safety communications network in an amount
1888     determined in accordance with Section 63J-1-504.
1889          Section 20. Section 63H-7a-302 is amended to read:
1890          63H-7a-302. 911 Division duties and powers.
1891          (1) The 911 Division shall:
1892          [(a) review and make recommendations to the executive director:]
1893          [(i) regarding:]
1894          [(A)] (a) develop and report to the director minimum standards and best practices for
1895     public safety answering points in the state, including minimum technical, administrative, fiscal,
1896     network, and operational standards [for the implementation of unified statewide 911
1897     emergency services] for public safety answering points and dispatch centers in the state;
1898          [(B)] (b) investigate and report to the director on emerging technology; [and]
1899          [(C) expenditures from the restricted accounts created in Section 69-2-5.6 by the 911
1900     Division on behalf of local public safety answering points in the state, with an emphasis on
1901     efficiencies and coordination in a regional manner;]
1902          [(ii) to assure] (c) monitor and coordinate the implementation of [a] the unified
1903     statewide 911 emergency services network;
1904          [(iii) to establish standards of operation throughout the state; and]
1905          [(iv) regarding] (d) investigate and recommend to the director mapping systems and
1906     technology necessary to implement the unified statewide 911 emergency services network;
1907          [(b)] (e) prepare and submit to the executive director for approval by the board:
1908          (i) an annual budget for the 911 Division;
1909          (ii) an annual plan for the [programs] projects funded by the Computer Aided Dispatch
1910     Restricted Account created in Section 63H-7a-303 and the Unified Statewide 911 Emergency
1911     Service Account created in Section 63H-7a-304; and
1912          (iii) information required by the director to contribute to the comprehensive strategic
1913     plan described in [Subsection 63H-7a-204(18)] Section 63H-7a-206;
1914          [(c) assist local Utah public safety answering points with the implementation and
1915     coordination of the 911 Division responsibilities as approved by the executive director and the
1916     board;]

1917          [(d) reimburse the state's Automated Geographic Reference Center in the Division of
1918     Integrated Technology of the Department of Technology Services, an amount equal to 1 cent
1919     per month levied on telecommunications service under Section 69-2-5.6 to enhance and
1920     upgrade digital mapping standards for unified statewide 911 emergency service as required by
1921     the division; and]
1922          [(e) fulfill all other duties imposed on the 911 Division by this chapter.]
1923          (f) assist public safety answering points implementing and coordinating the unified
1924     statewide 911 emergency services network; and
1925          (g) coordinate the development of an interoperable computer aided dispatch platform:
1926          (i) for public safety answering points; and
1927          (ii) where needed, to assist public safety answering points with the creation or
1928     integration of the interoperable computer aided dispatch system.
1929          (2) The 911 Division may recommend to the executive director to sell, lease, or
1930     otherwise dispose of equipment or personal property purchased, leased, or belonging to the
1931     authority that is related to funds expended from the [restricted account created in Sections
1932     69-2-5.5 and 69-2-5.6] Computer Aided Dispatch Restricted Account created in Section
1933     63H-7a-303 or the Unified Statewide 911 Emergency Service Account, the proceeds from
1934     which shall return to the respective restricted accounts.
1935          (3) The 911 Division may make recommendations to the executive director [to own,
1936     operate, or enter into contracts] for the use of the funds expended from the [restricted account
1937     created in Section 69-2-5.5] Computer Aided Dispatch Restricted Account created in Section
1938     63H-7a-303.
1939          (4) (a) The 911 Division shall review information regarding:
1940          (i) in aggregate, the number of service subscribers by service type in a political
1941     subdivision;
1942          (ii) network costs;
1943          (iii) public safety answering point costs;
1944          (iv) system engineering information; and
1945          (v) [a] the computer aided dispatch system.
1946          (b) In accordance with Subsection (4)(a) the 911 Division may request:
1947          (i) information as described in Subsection (4)(a)(i) from the State Tax Commission;

1948     and
1949          (ii) information from public safety answering points related to the computer aided
1950     dispatch system.
1951          (c) The information requested by and provided to the 911 Division under Subsection
1952     (4) is a protected record in accordance with Section 63G-2-305.
1953          (5) The 911 Division shall recommend to the executive director, for approval by the
1954     board, rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to:
1955          (a) administer the program funded by the Unified Statewide 911 Emergency Service
1956     restricted account created in Section 63H-7a-304, including rules that establish the criteria,
1957     standards, technology, and equipment that a public safety answering point [in Utah must] is
1958     required to adopt in order to qualify for goods or services that are funded from the restricted
1959     account; and
1960          (b) administer the Computer Aided Dispatch Restricted Account created in Section
1961     63H-7a-303, including rules that establish the criteria, standards, technology, and equipment
1962     that a public safety answering point [must] is required to adopt in order to qualify as a recipient
1963     of goods or services that are funded from the restricted account.
1964          (6) The board may authorize the 911 Division to employ an outside consultant to study
1965     and advise the division on matters related to the 911 Division duties regarding the public safety
1966     communications network.
1967          (7) This section does not expand the authority of the State Tax Commission to request
1968     additional information from a telecommunication service provider.
1969          Section 21. Section 63H-7a-303 is amended to read:
1970          63H-7a-303. Computer Aided Dispatch Restricted Account -- Creation --
1971     Administration -- Permitted uses.
1972          (1) There is created a restricted account within the General Fund known as the
1973     "Computer Aided Dispatch Restricted Account," consisting of:
1974          [(a) proceeds from the fee imposed in Section 69-2-5.5;]
1975          [(b)] (a) money appropriated or otherwise made available by the Legislature; and
1976          [(c)] (b) contributions of money from federal agencies, political subdivisions of the
1977     state, persons, or corporations.
1978          [(2) The money in this restricted account shall be used exclusively for the following

1979     statewide public purposes:]
1980          (2) Subject to this Subsection (2) and appropriations by the Legislature, the authority
1981     may expend funds in the Computer Aided Dispatch Restricted Account for the following
1982     purposes:      
1983          (a) enhancing public safety as provided in this chapter; and
1984          (b) creating a shared computer aided dispatch system including:
1985          (i) an interoperable computer aided dispatch platform that will be selected, shared, or
1986     hosted on a statewide or regional basis;
1987          (ii) an interoperable computer aided dispatch platform selected by a county of the first
1988     class, when:
1989          (A) authorized through an interlocal agreement between the county's two primary
1990     public safety answering points; and
1991          (B) the county's computer aided dispatch platform is capable of interfacing with the
1992     platform described in Subsection (2)(b)(i); and
1993          (iii) a statewide computer aided dispatch system data sharing platform to provide
1994     interoperability of systems.
1995          [(3) (a) The 911 Division shall coordinate the development of an interoperable CAD to
1996     CAD platform:]
1997          [(i) for public safety answering points; and]
1998          [(ii) where needed, to assist public safety answering points with the creation or
1999     integration of the interoperable computer aided dispatch system.]
2000          [(b) The Administrative Services Division shall, in accordance with Section
2001     63H-7a-602:]
2002          [(i) annually report to the executive director the 911 Division's authorized
2003     disbursements from the restricted account;]
2004          [(ii) be responsible for the care, custody, safekeeping, collection, and accounting for
2005     disbursements; and]
2006          [(iii) submit an annual report to the executive director, which shall include:]
2007          [(A) the amount of each disbursement from the restricted account;]
2008          [(B) the recipient of each disbursement and a description of the project for which
2009     money was disbursed;]

2010          [(C) the conditions, if any, placed by the 911 Division, the board, or the Administrative
2011     Services Division on disbursements from the amount appropriated from the restricted account;]
2012          [(D) the planned expenditures from the restricted account for the next fiscal year; and]
2013          [(E) the amount of any unexpended funds carried forward.]
2014          [(4) (a) The Administrative Services Division may request information from a public
2015     safety answering point as necessary to prepare the report required by this section.]
2016          [(b) A recipient of goods or services under this section shall provide the information
2017     requested pursuant to Subsection (4)(a).]
2018          [(5) Subject to appropriation, the Administrative Services Division, created in Section
2019     63H-7a-601, may charge the administrative costs incurred in discharging the responsibilities
2020     imposed by this section.]
2021          [(6) Subject to an annual legislative appropriation from the restricted account to the
2022     Administrative Services Division, the Administrative Services Division shall disburse the
2023     money in the fund, based on the authorization of the board and the 911 Division under
2024     Subsection 63H-7a-302(5).]
2025          (3) Subject to an appropriation by the Legislature and approval by the board, the
2026     Administrative Services Division may expend funds from the Computer Aided Dispatch
2027     Restricted Account to cover the Administrative Services Division's administrative costs related
2028     to the Computer Aided Dispatch Restricted Account.
2029          (4) On July 1, 2022, all funds in the Physical Consolidation Restricted Account shall
2030     automatically transfer to the Unified Statewide 911 Emergency Service Account created in
2031     Section 63H-7a-206.
2032          Section 22. Section 63H-7a-304 is amended to read:
2033          63H-7a-304. Unified Statewide 911 Emergency Service Account -- Creation --
2034     Administration -- Permitted uses.
2035          (1) There is created a restricted account within the General Fund known as the "Unified
2036     Statewide 911 Emergency Service Account," consisting of:
2037          (a) proceeds from the fee imposed in Section [69-2-5.6] 69-2-402;
2038          (b) money appropriated or otherwise made available by the Legislature; and
2039          (c) contributions of money, property, or equipment from federal agencies, political
2040     subdivisions of the state, persons, or corporations.

2041          [(2) The money in this restricted account shall be used exclusively for the statewide
2042     public]
2043          (2) (a) Except as provided in Subsection (4) and subject to Subsection (3) and
2044     appropriations by the Legislature, the authority may disburse funds in the Unified Statewide
2045     911 Emergency Service Account for the purpose of enhancing the statewide public safety
2046     communications network [related to the rapid and efficient delivery of] in order to rapidly and
2047     efficiently deliver 911 services in the state.
2048          (b) In expending funds in the Unified Statewide 911 Emergency Service Account, the
2049     authority shall give a higher priority to an expenditure that:
2050          (i) best promotes statewide public safety;
2051          (ii) best promotes interoperability;
2052          (iii) impacts the largest service territory;
2053          (iv) impacts a densely populated area; or
2054          (v) impacts an underserved area.
2055          (c) The authority shall expend funds in the Unified Statewide 911 Emergency Service
2056     Account in accordance with the authority strategic plan described in Section 63H-7a-206.
2057          (d) The executive director shall recommend to the board expenditures for the authority
2058     to make from the Unified Statewide 911 Emergency Service Account in accordance with this
2059     Subsection (2).
2060          (3) Subject to an [annual legislative] appropriation [from the restricted account to the
2061     Administrative Services Division] by the Legislature and approval by the board , the
2062     Administrative Services Division [shall disburse the money] may use funds in the [fund, based
2063     on the authorization of the board and the 911 Division under Subsection 63H-7a-302(5).]
2064      Unified Statewide 911 Emergency Service Account to cover the Administrative Services
2065     Division's administrative costs related to the Unified Statewide 911 Emergency Service
2066     Account.
2067          (4) (a) The authority shall reimburse from the Unified Statewide 911 Emergency
2068     Service Account to the Automated Geographic Reference Center created in Section 63F-1-506
2069     an amount equal to up to 1 cent of each unified statewide 911 emergency service charge
2070     deposited into the Unified Statewide 911 Emergency Service Account under Section 69-2-402.
2071          (b) The Automated Geographic Reference Center shall use the funds reimbursed to the

2072     Automated Geographic Reference Center under Subsection (4)(a) to:
2073          (i) enhance and upgrade digital mapping standards; and
2074          (ii) maintain a statewide geospatial database for unified statewide 911 emergency
2075     service.
2076          Section 23. Section 63H-7a-403 is amended to read:
2077          63H-7a-403. Utah Statewide Radio System Restricted Account -- Creation --
2078     Administration.
2079          (1) There is created a restricted account within the General Fund known as the "Utah
2080     Statewide Radio System Restricted Account," consisting of:
2081          (a) money appropriated or otherwise made available by the Legislature; and
2082          (b) contributions of money from federal agencies, political subdivisions of the state,
2083     persons, or corporations.
2084          [(2) The money in this restricted account shall be used exclusively for the statewide]
2085          (2) (a) Subject to appropriations by the Legislature and subject to this Subsection (2),
2086     the authority may expend funds in the Utah Statewide Radio System Restricted Account for the
2087     purpose of acquiring, constructing, operating, maintaining, and repairing a statewide radio
2088     system public safety communications network as authorized in Section 63H-7a-202, including:
2089          [(a) a] (i) public safety communications network and related facilities, real property,
2090     improvements, and equipment necessary for the acquisition, construction, and operation of
2091     services and facilities;
2092          [(b)] (ii) installation, implementation, and maintenance of the public safety
2093     communications network;
2094          [(c)] (iii) maintaining [the] or upgrading VHF and 800 MHz radio networks; and
2095          [(d)] (iv) an operating budget to include personnel costs not otherwise covered by
2096     funds from another account.
2097          (b) For each radio network charge that is deposited into the Utah Statewide Radio
2098     System Restricted Account under Section 69-2-403, the authority may spend, subject to an
2099     appropriation by the Legislature and this Subsection (2):
2100          (i) on and after July 1, 2017, 18 cents to maintain the public safety communications
2101     network, including:
2102          (A) the 800 MHz and VHF radio networks;

2103          (B) OMNILINK connectivity; and
2104          (C) funding a statewide interoperability coordinator; and
2105          (ii) on and after July 1, 2018, 20 cents to acquire, construct, equip, and install property
2106     for, and to make improvements to, the 800 MHz radio system.
2107          (c) In expending funds in the Utah Statewide Radio System Restricted Account, the
2108     authority shall give a higher priority to an expenditure that:
2109          (i) best promotes statewide public safety;
2110          (ii) best promotes interoperability;
2111          (iii) impacts the largest service territory;
2112          (iv) impacts a densely populated area; or
2113          (v) impacts an underserved area.
2114          (d) The authority shall expend funds in the Utah Statewide Radio System Restricted
2115     Account in accordance with the authority strategic plan described in Section 63H-7a-206.
2116          (e) The executive director shall recommend to the board expenditures for the authority
2117     to make from the Utah Statewide Radio System Restricted Account in accordance with this
2118     Subsection (2).
2119          (3) [(a)] Subject to [appropriation] appropriations by the Legislature , the
2120     Administrative Services Division[, created in Section 63H-7a-601 may charge the] may expend
2121     funds in the Utah Statewide Radio System Restricted Account for administrative costs
2122     [incurred in discharging the responsibilities imposed by this section] that the Administrative
2123     Services Division incurs related to the Utah Statewide Radio System Restricted Account .
2124          [(b) Subject to an annual legislative appropriation from the restricted account to the
2125     Administrative Services Division, the Administrative Services Division shall disburse the
2126     money in the fund, based on the authorization of the board and the Radio Network Division
2127     under Subsection 63H-7a-402(1)(d).]
2128          Section 24. Section 63H-7a-404 is amended to read:
2129          63H-7a-404. Public safety communications network -- Maintenance -- Upgrade --
2130     Comprehensive plan -- Stakeholder meeting -- Report.
2131          (1) The Radio Network Division shall[: (a) (i)] administer the development,
2132     installation, implementation, and maintenance of the [Utah Statewide Public Safety
2133     Communications network system] public safety communications network for the authority[;].

2134          [(ii) spend up to $1,500,000 of the one-time appropriation in fiscal year 2015-16 for a
2135     study, the scope of which shall be determined by the board based on the advice of the Radio
2136     Network Division, the 911 Division, and the executive director, to complete a detailed design
2137     and planning proposal for the upgrade and expansion of all phases of the public safety
2138     communication network, which shall include at least:]
2139          [(A) the system design for the state backbone and the implications of local coverage;]
2140          [(B) whether other public safety communications networks can be integrated with the
2141     state backbone;]
2142          [(C) estimates of the full cost of completing the state backbone to specified standards,
2143     local subsystems, and the potential advantages of using a request for proposal approach to
2144     solicit private and public sector participation in the project;]
2145          [(D) a financial analysis estimating funds necessary to cover debt service of revenue
2146     bonds issued to finance the cost of completing the statewide radio system upgrade and
2147     expansion; and]
2148          [(E) a review of the project governance and implementation; and]
2149          [(iii) spend the remainder of the one-time appropriation in the 2015-16 fiscal year:]
2150          [(A) for exigent circumstances related to the public safety communications network;]
2151          [(B) to purchase dispatch radio consoles; and]
2152          [(C) for other needs identified within the detailed design proposal.]
2153          [(b) The one-time appropriation in the 2015-16 fiscal year to the Radio Network
2154     Division is non-lapsing.]
2155          [(c) (i) When the study under Subsection (1)(a) is complete, the board shall report to
2156     the Legislative Executive Appropriations Committee, which shall study appropriate funding
2157     mechanisms for upgrade and maintenance of the statewide radio system network.]
2158          [(ii) The division shall annually report to the executive director and the board the
2159     Radio Network Division's authorized disbursements from the restricted account.]
2160          [(2) Current radio user fees imposed by the authority may be repealed on July 1, 2016,
2161     contingent upon an ongoing funding source being established for the construction of a new
2162     public safety communications network and the operation and maintenance of the authority.]
2163          [(3) In accordance with Section 63H-7a-603, the Administrative Services Division is
2164     responsible for the care, custody, safekeeping, collection, and accounting for disbursements

2165     from the Utah Statewide Radio System Restricted Account and shall submit an annual report to
2166     the executive director for approval by the board.]
2167          (2) The Radio Network Division and the executive director shall, before January 15,
2168     2018, meet with all public safety communications network stakeholders, including any access
2169     line provider in the state, to:
2170          (a) identify the locations and functional capabilities of existing public and private
2171     communications facilities in the state; and
2172          (b) develop a detailed, comprehensive plan for:
2173          (i) repairing and maintaining the existing public safety communications network; and
2174          (ii) upgrading the public safety communications network.
2175          (3) The plan described in Subsection (2) shall include:
2176          (a) a statewide system design;
2177          (b) anticipated coverage maps;
2178          (c) any public and private communications facilities that can be integrated with the
2179     public safety communications network; and
2180          (d) a detailed cost estimate for maintaining or upgrading the public safety
2181     communications network.
2182          (4) In addition to meeting with stakeholders under Subsection (2), the authority shall
2183     issue a request for information for maintaining or upgrading the public safety communications
2184     network such that the authority receives all request for information responses before January
2185     15, 2018.
2186          (5) The authority shall report on the authority's progress in implementing this section to
2187     the Public Utilities, Energy, and Technology Interim Committee before November 1, 2017.
2188          Section 25. Section 63H-7a-502 is amended to read:
2189          63H-7a-502. Interoperability Division duties.
2190          (1) The Interoperability Division shall:
2191          (a) review and make recommendations to the executive director, for approval by the
2192     board, regarding:
2193          (i) statewide interoperability coordination and FirstNet standards;
2194          (ii) technical, administrative, fiscal, technological, network, and operational issues for
2195     the implementation of statewide interoperability, coordination, and FirstNet;

2196          (iii) assisting [local] public agencies with the implementation and coordination of the
2197     Interoperability Division responsibilities; and
2198          (iv) training for the public safety communications network and unified statewide 911
2199     emergency services;
2200          (b) review information and records regarding:
2201          (i) aggregate information of the number of service subscribers by service type in a
2202     political subdivision;
2203          (ii) matters related to statewide interoperability coordination;
2204          (iii) matters related to FirstNet including advising the governor regarding FirstNet; and
2205          (iv) training needs;
2206          (c) prepare and submit to the executive director for approval by the board:
2207          (i) an annual plan for the Interoperability Division; and
2208          (ii) information required by the director to contribute to the comprehensive strategic
2209     plan described in [Subsection] Section 63H-7a-204[(18)]; and
2210          (d) fulfill all other duties imposed on the Interoperability Division by this chapter.
2211          (2) The Interoperability Division may:
2212          (a) recommend to the executive director to own, operate, or enter into contracts related
2213     to statewide interoperability, FirstNet, and training;
2214          (b) request information needed under Subsection (1)(b)(i) from:
2215          (i) the State Tax Commission; and
2216          (ii) public safety agencies; and
2217          (c) employ an outside consultant to study and advise the Interoperability Division on:
2218          (i) issues of statewide interoperability;
2219          (ii) FirstNet; and
2220          (iii) training[; and].
2221          [(d) request the board to appoint an advisory committee in accordance with Section
2222     63H-7a-504.]
2223          (3) The information requested by and provided to the Interoperability Division under
2224     Subsection (1)(b)(i) is a protected record in accordance with Section 63G-2-305.
2225          (4) This section does not expand the authority of the State Tax Commission to request
2226     additional information from a telecommunication service provider.

2227          Section 26. Section 63H-7a-601 is amended to read:
2228          63H-7a-601. Administrative Services Division -- Creation -- Legal services.
2229          (1) This part is known as [the] "Administrative Services Division."
2230          (2) There is created within the authority the Administrative Services Division.
2231          (3) The Administrative Services Division shall provide financial and human resources
2232     assistance to the authority under the direction of the board and the executive director.
2233          (4) At the board's request and with the board's approval, the Administrative Services
2234     Division [shall] may establish or contract for legal services for the authority.
2235          Section 27. Section 63H-7a-602 is repealed and reenacted to read:
2236          63H-7a-602. Duties -- Administrative Services Division -- Accounting for
2237     authority disbursements.
2238          The Administrative Services Division is responsible for the care, custody, safekeeping,
2239     collection, and accounting for disbursements made by the authority under:
2240          (1) Section 63H-7a-303;
2241          (2) Section 63H-7a-304; and
2242          (3) Section 63H-7a-403.
2243          Section 28. Section 63H-7a-603 is amended to read:
2244          63H-7a-603. Financial officer -- Duties.
2245          (1) The executive director shall appoint a financial officer for the Administrative
2246     Services Division with the approval of the board.
2247          (2) The financial officer shall be responsible for accounting for the authority,
2248     including:
2249          (a) safekeeping and investment of public funds of the authority, including the funds
2250     expended from the restricted accounts created in [Sections 69-2-5.5, 69-2-5.6, 69-2-5.7, and
2251     69-2-5.8] this chapter;
2252          (b) the proper collection, deposit, disbursement, and management of the public funds
2253     of the authority in accordance with Title 51, Chapter 7, State Money Management Act;
2254          (c) having authority to sign all bills payable, notes, checks, drafts, warrants, or other
2255     negotiable instruments in the absence of the executive director and the executive director's
2256     designated employee;
2257          (d) providing to the board and the executive director a statement of the condition of the

2258     finances of the authority, at least annually and at such other times as shall be requested by the
2259     board; and
2260          (e) performing all other duties incident to the financial officer.
2261          [(2)] (3) The financial officer shall:
2262          (a) be bonded in an amount established by the State Money Management Council; and
2263          (b) file written reports with the State Money Management Council pursuant to Section
2264     51-7-15.
2265          Section 29. Section 63H-7a-701 is amended to read:
2266          63H-7a-701. Bond authorized -- Payment -- Security -- Liability -- Purpose --
2267     Exemption from certain taxes.
2268          (1) (a) The authority shall report its intent to issue bonds under this part to the
2269     Legislature's Executive Appropriations Committee prior to the board adopting a resolution to
2270     issue a bond under [Subsection] Section 63H-7a-702.
2271          (b) The Legislature's Executive Appropriations Committee may, but is not required to,
2272     advise the board regarding the Executive Appropriations Committee's determination that:
2273          (i) issuing a bond is necessary to carry out the duties and operation of the authority, and
2274     the state's strategic plan adopted under Subsection 63H-7a-204(18); or
2275          (ii) issuing a bond is:
2276          (A) not necessary to carry out the duties and operation of the authority, and the state's
2277     strategic plan adopted under Subsection 63H-7a-204(18); or
2278          (B) not appropriate based on some other reason decided by the Executive
2279     Appropriations Committee.
2280          (2) The authority may:
2281          (a) issue bonds from time to time for any of its corporate purposes provided in Section
2282     63H-7a-102;
2283          (b) issue refunding bonds for the purpose of paying or retiring bonds previously issued
2284     by it;
2285          (c) issue bonds on which the principal and interest are payable:
2286          (i) exclusively from the income, purchase or lease payments, and revenues of all or a
2287     portion of the public safety communications network; or
2288          (ii) from its revenues generally.

2289          (3) Any bonds issued by the authority may be additionally secured by a pledge of any
2290     loan, lease, grant, agreement, appropriation, or contribution, in whole or in part, from the
2291     federal government, the state, or other source, or a pledge of any income or revenue of the
2292     authority.
2293          (4) The officers of the authority and any person executing the bonds are not liable
2294     personally on the bonds.
2295          (5) (a) The bonds and other obligations of the authority are not a debt of any member
2296     or state representative of the authority, and do not constitute indebtedness for purposes of any
2297     constitutional or statutory debt limitation or restrictions.
2298          (b) The face of the bonds and other obligations shall state the provisions of Subsection
2299     (5)(a).
2300          (6) Any bonds of the authority shall be revenue obligations, payable solely from the
2301     proceeds, revenues, or purchase and lease payments received by the authority for the public
2302     safety communications network.
2303          (7) The full faith and credit of any member or state representative may not be pledged
2304     directly or indirectly for the payment of the bonds.
2305          (8) A member or state representative may not incur any pecuniary liability under this
2306     chapter until it enters into a service contract, lease, or other financing obligation with the
2307     authority. Once a member enters into a service contract, lease, or other financing obligation
2308     with the authority, the member shall be obligated to the authority as provided in that contract,
2309     lease, or financing obligation.
2310          (9) A bond or obligation may not be made payable out of any funds or properties other
2311     than those of the authority.
2312          (10) Bonds of the authority are:
2313          (a) declared to be issued for an essential public and governmental purpose by public
2314     instrumentalities; and
2315          (b) together with interest and income, exempt from all taxes, except the corporate
2316     franchise tax.
2317          (11) The provisions of this chapter exempting the properties of the authority and its
2318     bonds and interest and income on them from taxation shall be considered part of the contract
2319     for the security of bonds and have the force of contract, by virtue of this part and without the

2320     necessity of this being restated in the bonds, between the bondholders, including all transferees
2321     of the bonds, the authority and the state.
2322          Section 30. Section 63H-7a-803 is amended to read:
2323          63H-7a-803. Relation to certain acts -- Participation in Risk Management Fund.
2324          (1) The Utah Communications Authority is exempt from:
2325          (a) Title 63A, Utah Administrative Services Code, except as provided in Section
2326     63A-4-205.5;
2327          (b) Title 63G, Chapter 4, Administrative Procedures Act;
2328          (c) Title 63J, Chapter 1, Budgetary Procedures Act; and
2329          (d) Title 67, Chapter 19, Utah State Personnel Management Act.
2330          (2) (a) The board shall adopt budgetary procedures, accounting, and personnel and
2331     human resource policies substantially similar to those from which they have been exempted in
2332     Subsection (1).
2333          (b) The authority, the board, and the committee members are subject to Title 67,
2334     Chapter 16, Utah Public Officers' and Employees' Ethics Act.
2335          (c) The authority is subject to Title 52, Chapter 4, Open and Public Meetings Act.
2336          (d) The authority is subject to Title 63G, Chapter 6a, Utah Procurement Code.
2337          (3) Subject to the requirements of Subsection 63E-1-304(2), the administration may
2338     participate in coverage under the Risk Management Fund created by Section 63A-4-201.
2339          Section 31. Section 63I-1-269 is amended to read:
2340          63I-1-269. Repeal dates, Title 69.
2341          Section [69-2-5.6] 69-2-402, emergency services telecommunications charge to fund
2342     unified statewide 911 emergency service, is repealed July 1, 2021.
2343          Section 32. Section 63I-2-263 is amended to read:
2344          63I-2-263. Repeal dates, Title 63A to Title 63N.
2345          (1) Section 63A-5-227 is repealed on January 1, 2018.
2346          (2) Section 63H-7a-303 is repealed on July 1, 2022.
2347          [(2)] (3) Subsection 63N-3-109(2)(f)(i)(B) is repealed July 1, 2020.
2348          [(3)] (4) Section 63N-3-110 is repealed July 1, 2020.
2349          Section 33. Section 63J-1-602.4 is amended to read:
2350          63J-1-602.4. List of nonlapsing funds and accounts -- Title 61 through Title 63N.

2351          (1) Funds paid to the Division of Real Estate for the cost of a criminal background
2352     check for a mortgage loan license, as provided in Section 61-2c-202.
2353          (2) Funds paid to the Division of Real Estate for the cost of a criminal background
2354     check for principal broker, associate broker, and sales agent licenses, as provided in Section
2355     61-2f-204.
2356          (3) Certain funds donated to the Department of Human Services, as provided in
2357     Section 62A-1-111.
2358          (4) Appropriations from the National Professional Men's Basketball Team Support of
2359     Women and Children Issues Restricted Account created in Section 62A-1-202.
2360          (5) Certain funds donated to the Division of Child and Family Services, as provided in
2361     Section 62A-4a-110.
2362          (6) Appropriations from the Choose Life Adoption Support Restricted Account created
2363     in Section 62A-4a-608.
2364          (7) Appropriations to the Division of Services for People with Disabilities, as provided
2365     in Section 62A-5-102.
2366          (8) Appropriations to the Division of Fleet Operations for the purpose of upgrading
2367     underground storage tanks under Section 63A-9-401.
2368          (9) A portion of the funds appropriated to the Utah Seismic Safety Commission, as
2369     provided in Section 63C-6-104.
2370          (10) Funds appropriated or collected for publishing the Office of Administrative Rules'
2371     publications, as provided in Section 63G-3-402.
2372          (11) The Immigration Act Restricted Account created in Section 63G-12-103.
2373          (12) Money received by the military installation development authority, as provided in
2374     Section 63H-1-504.
2375          (13) Appropriations from the Physical Consolidation Restricted Account created in
2376     Section 63H-7a-303.
2377          (14) Appropriations from the Unified Statewide 911 Emergency Service Account
2378     created in Section 63H-7a-304.
2379          (15) Appropriations from the Utah Statewide Radio System Restricted Account created
2380     in Section 63H-7a-404.
2381          [(13)] (16) Appropriations to the Utah Science Technology and Research Initiative

2382     created in Section 63M-2-301.
2383          [(14)] (17) Appropriations to fund the Governor's Office of Economic Development's
2384     Enterprise Zone Act, as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
2385          [(15)] (18) The Motion Picture Incentive Account created in Section 63N-8-103.
2386          [(16)] (19) Certain money payable for commission expenses of the Pete Suazo Utah
2387     Athletic Commission, as provided under Section 63N-10-301.
2388          Section 34. Section 69-2-101, which is renumbered from Section 69-2-1 is renumbered
2389     and amended to read:
2390     
CHAPTER 2. 911 EMERGENCY SERVICE

2391     
Part 1. General Provisions

2392          [69-2-1].      69-2-101. Title.
2393          This chapter is known as [the "Emergency Telephone Service Law] "911 Emergency
2394     Service."
2395          Section 35. Section 69-2-102, which is renumbered from Section 69-2-2 is renumbered
2396     and amended to read:
2397          [69-2-2].      69-2-102. Definitions.
2398          As used in this chapter:
2399          (1) "911 emergency communication" means a direct 911 communication received by a
2400     public safety answering point.
2401          [(1)] (2) "911 emergency service" means a unified statewide communication system
2402     [which provides citizens with rapid] that provides a user with direct access to a public safety
2403     answering [points] point by dialing or accessing ["911" with the objective of reducing the
2404     response time to situations requiring law enforcement, fire, medical, rescue, and other
2405     emergency services] 911.
2406          (3) (a) "Access line" means a circuit-switched connection, or the functional equivalent
2407     of a circuit-switched connection, from an end user to the public switched network.
2408          (b) "Access line" includes:
2409          (i) a local exchange service switched access line within the state;
2410          (ii) a revenue producing radio communications access line with a billing address within
2411     the state; and
2412          (iii) a line provided by a service, including voice over Internet protocol, to a user with

2413     an address within the state, that allows the user to receive a call that originates on the public
2414     switched network and terminate a call to the public switched network.
2415          (4) "Commission" means the State Tax Commission.
2416          (5) "Dispatch center" means the same as that term is defined in Section 63H-7a-103.
2417          [(2)] (6) "Local exchange service" means the provision of public telecommunications
2418     services by a wireline common carrier to customers within a geographic area encompassing one
2419     or more local communities as described in the carrier's service territory maps, tariffs, price lists,
2420     or rate schedules filed with and approved by the Public Service Commission.
2421          [(3)] (7) "Local exchange service switched access line" means the transmission facility
2422     and local switching equipment used by a wireline common carrier to connect a customer
2423     location to a carrier's local exchange switching network for providing two-way interactive
2424     voice, or voice capable, services.
2425          [(4)] (8) "Mobile telecommunications service" [is as defined in Section 54-8b-2] means
2426     the same as that term is defined in 4 U.S.C. Sec. 124.
2427          [(5)] (9) "Public agency" means [any county, city, town, special service district, or
2428     public authority located within the state which] a state government entity, a political
2429     subdivision of the state, a special service district, or an entity created by interlocal agreement
2430     that provides or has authority to provide fire fighting, law enforcement, ambulance, medical, or
2431     other emergency services.
2432          [(6)] (10) "Public safety agency" means a functional division of a public agency which
2433     provides fire fighting, law enforcement, medical, or other emergency services.
2434          [(7)] (11) "Public safety answering point" means the same as that term is defined in
2435     Section 63H-7a-203.
2436          [(8)] (12) "Public switched [telecommunications] network" [means the network of
2437     equipment, lines, and controls assembled to establish communication paths between calling
2438     and called parties in North America] means the same as that term is defined in 47 C.F.R. Sec.
2439     20.3.
2440          [(9)] (13) "Radio communications access line" means the radio equipment and
2441     assigned customer identification number used to connect a mobile or fixed radio customer in
2442     Utah to a radio communication service provider's network for two-way interactive voice, or
2443     voice capable, services.

2444          [(10)] (14) (a) "Radio communications service" means a public telecommunications
2445     service providing the capability of two-way interactive telecommunications between mobile
2446     and fixed radio customers, and between mobile or fixed radio customers and the local
2447     exchange service network customers of a wireline common carrier.
2448          (b) "Radio communications service" [providers include corporations, persons or
2449     entities offering] includes:
2450          (i) cellular telephone service[,];
2451          (ii) enhanced specialized mobile radio service[,];
2452          (iii) rural radio service[,];
2453          (iv) a radio common carrier [services,];
2454          (v) a personal communications [services, and any equivalent] service; and
2455          (vi) any wireless public telecommunications service equivalent to the services
2456     described in this Subsection (14)(b), as defined in 47 CFR, parts 20, 22, 24, and 90.
2457          [(11)] (15) "Voice over Internet protocol service" [is as] means the same as that term is
2458     defined in Section 54-19-102.
2459          [(12)] (16) "Wireline common carrier" means a public telecommunications service
2460     provider that primarily uses metallic or nonmetallic cables and wires for connecting customers
2461     to its local exchange service networks.
2462          Section 36. Section 69-2-201, which is renumbered from Section 69-2-3 is renumbered
2463     and amended to read:
2464     
Part 2. Public Safety Answering Points and Dispatch Centers

2465          [69-2-3].      69-2-201. Public safety answering point -- Establishment --
2466     Administration -- Consolidation.
2467          [The governing authority of any]
2468          (1) (a) A public agency may [establish a 911 emergency service]:
2469          (i) operate a public safety answering point to provide 911 emergency service to any
2470     part [or all] of the [territory lying within the geographical] geographic area [of such] within the
2471     public [agency and may join with the governing authority of] agency's jurisdiction; or
2472          (ii) subject to Subsection (1)(b), operate a public safety answering point with any other
2473     contiguous public agency to provide 911 emergency service to any part [or all of the territory
2474     lying within their respective] of the geographic area within the public agencies' jurisdictions.

2475     [A county may provide 911 emergency service within other public safety agency jurisdictions
2476     only upon agreement with the governing authority of such public safety agency.]
2477          (b) A public agency that operates a public safety answering point in connection with a
2478     contiguous public agency shall:
2479          (i) provide for the operation of the public safety answering point by interlocal
2480     agreement between the public agencies; and
2481          (ii) submit a copy of the interlocal agreement to the director of the Utah
2482     Communications Authority.
2483          (2) Except as provided in Subsection (3), a public agency may not establish a dispatch
2484     center or a public safety answering point after January 1, 2017.
2485          (3) (a) A public agency that operates a public safety answering point established before
2486     January 1, 2017, may:
2487          (i) continue to operate the public safety answering point; or
2488          (ii) physically consolidate the public safety answering point with another public safety
2489     answering point operated by another contiguous public agency.
2490          (b) A county may establish a public safety answering point on or after January 1, 2017,
2491     if no public safety answering point exists in the county.
2492          (4) A public agency may, in order to provide funding for operating a public safety
2493     answering point:
2494          (a) seek funds from the federal or state government;
2495          (b) seek funds appropriated by local governmental taxing authorities to fund a public
2496     safety agency; or
2497          (c) seek gifts, donations, or grants from a private entity.
2498          (5) Before July 1, 2017, each dispatch center in the state shall enter into an interlocal
2499     agreement with the governing authority of a public safety answering point that serves the
2500     county where the dispatch center is located that provides for:
2501          (a) functional consolidation of the dispatch center with the public safety answering
2502     point; and
2503          (b) a plan for the public safety answering point to provide 911 emergency service to the
2504     geographic area served by the dispatch center.
2505          (6) A special service district that operates a public safety answering point or a dispatch

2506     center:
2507          (a) shall administer the public safety answering point or dispatch center in accordance
2508     with Title 17D, Chapter 1, Special Service District Act; and
2509          (b) may raise funds, borrow money, or incur indebtedness for the purpose of
2510     maintaining the public safety answering point or the dispatch center in accordance with:
2511          (i) Section 17D-1-105; and
2512          (ii) Section 17D-1-103.
2513          Section 37. Section 69-2-202 is enacted to read:
2514          69-2-202. Dispatch services -- Public safety answering point -- Department of
2515     Public Safety.
2516          (1) A public safety answering point shall, before providing dispatch services to the
2517     Department of Public Safety:
2518          (a) enter into a written agreement with the Department of Public Safety for providing
2519     dispatch services that specifies:
2520          (i) the scope of the services that the public safety answering point will provide; and
2521          (ii) the rate that the public safety answering point will charge the Department of Public
2522     Safety for dispatch services; and
2523          (b) submit a copy of the agreement to:
2524          (i) the director of the Utah Communications Authority; and
2525          (ii) the commissioner of the Department of Public Safety.
2526          (2) The Department of Public Safety shall, before providing dispatch services to a
2527     public agency as a public safety answering point:
2528          (a) enter into a written agreement with the public agency for providing dispatch
2529     services that specifies:
2530          (i) the scope of the services that the Department of Public Safety will provide; and
2531          (ii) the rate that the Department of Public Safety will charge the public agency for
2532     dispatch services; and
2533          (b) submit a copy of the agreement to:
2534          (i) the director of the Utah Communications Authority; and
2535          (ii) the commissioner of the Department of Public Safety.
2536          Section 38. Section 69-2-203 is enacted to read:

2537          69-2-203. Audit to assess emergency services -- County.
2538          Before January 1, 2018, each county in the state that is not served by a single,
2539     consolidated public safety answering point shall conduct an audit to determine:
2540          (1) how best to provide emergency services within the county; and
2541          (2) whether the county could provide more cost efficient emergency service or improve
2542     public safety by establishing a single public safety answering point for the county.
2543          Section 39. Section 69-2-301 is enacted to read:
2544     
Part 3. Funding for 911 Emergency Service

2545          69-2-301. Public safety answering point -- 911 emergency service account --
2546     Permitted uses of funds.
2547          (1) A public safety answering point shall maintain in a separate emergency
2548     telecommunications service fund any funds dispersed to the public safety answering point from
2549     the commission under Section 69-2-302, from proceeds of the 911 emergency services charge
2550     levied under Section 69-2-401.
2551          (2) A public safety answering point may expend the money in the emergency
2552     telecommunications service fund described in Subsection (1) to pay the costs of:
2553          (a) establishing, installing, maintaining, and operating a 911 emergency service system;
2554          (b) receiving and processing emergency communications from the 911 system or other
2555     communications or requests for emergency services;
2556          (c) integrating a 911 emergency service system into an established public safety
2557     answering point, including contracting with an access line provider or a vendor of appropriate
2558     terminal equipment as necessary to implement the 911 emergency services; or
2559          (d) indirect costs associated with the maintaining and operating of a 911 emergency
2560     services system.
2561          (3) A public safety answering point may expend revenue derived from the emergency
2562     telecommunications service fund described in Subsection (1) for personnel costs associated
2563     with receiving and processing communications and deploying emergency response resources.
2564          (4) Any unexpended funds at the end of a fiscal year in a public safety answering
2565     point's emergency telecommunications service fund described in Subsection (1) do not lapse.
2566          Section 40. Section 69-2-302 is enacted to read:
2567          69-2-302. Distribution of 911 emergency service charge revenue.

2568          (1) As used in this section "Proportion of total call volume" means the number of 911
2569     emergency communications that a public safety answering point receives in a year divided by
2570     the number of total 911 emergency communications for the state for the year.
2571          (2) The commission shall transmit funds collected under Section 69-2-401 monthly to
2572     a public safety answering point in an amount equal to the total funds collected under Section
2573     69-2-401 for the current month multiplied by the average proportion of total call volume for the
2574     public safety answering point over the three years previous to the current year.
2575          (3) (a) For the purpose of the calculation described in Subsection (2), the Utah
2576     Communications Authority shall determine for each year:
2577          (i) the number of total 911 emergency communications for the state;
2578          (ii) the number of 911 emergency communications received by each public safety
2579     answering point; and
2580          (iii) the average per year, over the last three years before the current year, of total 911
2581     emergency communications for the state and 911 emergency communications received by each
2582     public safety answering point in the state.
2583          (b) The Utah Communications Authority shall report the numbers described in
2584     Subsection (3)(a) to the commission on or before January 15 of each year.
2585          Section 41. Section 69-2-303, which is renumbered from Section 69-2-5.8 is
2586     renumbered and amended to read:
2587          [69-2-5.8].      69-2-303. State Tax Commission -- Redistribution of emergency
2588     service charges revenue.
2589          (1) As used in this section:
2590          [(a) "Commission" means the State Tax Commission.]
2591          [(i)] (a) "[Secondary] Alternate recipient [political subdivision] public safety answering
2592     point" means a [county, city, or town] public safety answering point that the commission
2593     determines should receive a redistribution.
2594          (b) "Eligible portion of qualifying telecommunications charge revenues" means the
2595     portion of qualifying telecommunications charge revenues that:
2596          (i) were part of an original distribution; and
2597          (ii) the commission determines should have been transmitted:
2598          (A) to [a secondary] an alternate recipient [political subdivision] public safety

2599     answering point; and
2600          (B) during the redistribution period.
2601          (c) "Original distribution" means that the commission:
2602          (i) collects an amount of qualifying telecommunications charge revenues; and
2603          (ii) transmits the amount of qualifying telecommunications charge revenues to an
2604     original recipient [political subdivision] public safety answering point.
2605          (d) "Original recipient [political subdivision] public safety answering point" means a
2606     [county, city, or town] public safety answering point to which the commission makes an
2607     original distribution.
2608          (e) "Qualifying telecommunications charge revenues" means revenues the commission
2609     collects from a charge under[:] Title 69, Chapter 2, Part 4, Emergency Service Charges.
2610          [(i) Section 69-2-5;]
2611          [(ii) Section 69-2-5.5;]
2612          [(iii) Section 69-2-5.6; or]
2613          [(iv) Section 69-2-5.7.]
2614          (f) "Redistribution" means that the commission:
2615          (i) makes an original distribution of qualifying telecommunications charge revenues to
2616     an original recipient [political subdivision] public safety answering point;
2617          (ii) after the commission makes the original distribution of qualifying
2618     telecommunications charge revenues to the original recipient [political subdivision] public
2619     safety answering point, determines that an eligible portion of qualifying telecommunications
2620     charge revenues should have been transmitted to [a secondary] an alternate recipient [political
2621     subdivision] public safety answering point as a result of:
2622          (A) a [county, city, or town] public safety answering point providing written notice to
2623     the commission that qualifying telecommunications charge revenues that the commission
2624     distributed to an original recipient [political subdivision] public safety answering point should
2625     have been transmitted to [a secondary recipient political subdivision] an alternate recipient
2626     public safety answering point; or
2627          (B) the commission finding that an extraordinary circumstance, as defined by rule
2628     made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists
2629     that requires the commission to make a redistribution without receiving the notice described in

2630     Subsection (1)(f)(ii)(A); and
2631          (iii) in accordance with this section, transmits to the [secondary] alternate recipient
2632     [political subdivision] public safety answering point the eligible portion of qualifying
2633     telecommunications charge revenues for the redistribution period.
2634          (g) "Redistribution determination date" means the date the commission determines that
2635     [a secondary] an alternate recipient [political subdivision] public safety answering point should
2636     have received a redistribution, regardless of the date the commission actually transmits the
2637     redistribution to the [secondary] alternate recipient [political subdivision] public safety
2638     answering point.
2639          (h) "Redistribution period" means the time period:
2640          (i) if the commission determines that an eligible portion of qualifying
2641     telecommunications charge revenues should have been transmitted to [a secondary] an alternate
2642     recipient [political subdivision] public safety answering point beginning on a date that is 90 or
2643     more days before the redistribution determination date:
2644          (A) beginning 90 days before the redistribution determination date; and
2645          (B) ending on the redistribution determination date; or
2646          (ii) if the commission determines that an eligible portion of qualifying
2647     telecommunications charge revenues should have been transmitted to [a secondary] an alternate
2648     recipient [political subdivision] public safety answering point beginning on a date that is less
2649     than 90 days before the redistribution determination date:
2650          (A) beginning on the date the eligible portion of qualifying telecommunications charge
2651     revenues should have been transmitted to the [secondary] alternate recipient [political
2652     subdivision] public safety answering point; and
2653          (B) ending on the redistribution determination date.
2654          (2) Subject to Subsection (3), the commission may make a redistribution to [a
2655     secondary] an alternate recipient [political subdivision] public safety answering point in an
2656     amount equal to the eligible portion of qualifying telecommunications charge revenues if:
2657          (a) the commission provides written notice to the following within 15 days after the
2658     commission determines to make the redistribution:
2659          (i) the original recipient [political subdivision] public safety answering point; and
2660          (ii) the [secondary] alternate recipient [political subdivision] public safety answering

2661     point; and
2662          (b) the commission obtains:
2663          (i) an amended return from each person that reports a transaction that will be subject to
2664     the redistribution; or
2665          (ii) if the commission determines that an amended return described in Subsection
2666     (2)(b)(i) is not required to make the redistribution, information:
2667          (A) supporting the redistribution; and
2668          (B) supplied by a person who collects [a] qualifying telecommunications charge
2669     revenues, a [county, city, or town] public safety answering point, or the commission.
2670          (3) The commission shall make a redistribution within 60 days after the requirements
2671     of Subsection (2) are met.
2672          (4) This section does not limit the commission's authority to make a distribution of
2673     revenues under this chapter for a time period other than the redistribution period.
2674          Section 42. Section 69-2-401 is enacted to read:
2675     
Part 4. Emergency Service Charges

2676          69-2-401. 911 emergency services charge -- Administrative charge.
2677          (1) As used in this section, "911 emergency services charge" means the 911 emergency
2678     services charge levied by the state under Subsection (2).
2679          (2) (a) Subject to Subsection (7), there is imposed on each access line in the state a 911
2680     emergency services charge of 71 cents per month.
2681          (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2682     telecommunications services provided over the access line are located within the state:
2683          (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2684     Tax Act; and
2685          (ii) as determined in accordance with Section 59-12-215.
2686          (3) (a) Subject to Subsection (7), the person that provides service to an access line shall
2687     bill and collect the 911 emergency services charge.
2688          (b) A person that bills and collects the 911 emergency services charge shall, except for
2689     costs retained under Subsection (3)(g)(iii), remit the 911 emergency services charge to the
2690     commission:
2691          (i) monthly on or before the last day of the month immediately following the last day of

2692     the previous month if:
2693          (A) the person is required to file a sales and use tax return with the commission
2694     monthly under Section 59-12-108; or
2695          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2696     12, Sales and Use Tax Act; or
2697          (ii) quarterly on or before the last day of the month immediately following the last day
2698     of the previous quarter if the person is required to file a sales and use tax return with the
2699     commission quarterly under Section 59-12-107.
2700          (c) Except as provided in Subsections (3)(d) and (e), if an access line user is not
2701     required to pay for the service, the access line provider shall collect the 911 emergency services
2702     charge from the person that is required to pay for the access line.
2703          (d) The 911 emergency services charge is not imposed on a provider of a consumer of
2704     federal wireless lifeline service if the consumer does not pay the provider for the service.
2705          (e) A consumer of federal wireless lifeline service shall pay, and the provider of the
2706     service shall collect and remit, the 911 emergency services charge when the consumer
2707     purchases from the provider optional services in addition to the federally funded lifeline
2708     benefit.
2709          (f) The 911 emergency services charge is not imposed on an access line provided for
2710     public pay telecommunications service.
2711          (g) The person that bills and collects the 911 emergency services charge:
2712          (i) shall remit the 911 emergency services charge along with a form prescribed by the
2713     commission;
2714          (ii) may bill the 911 emergency services charge in combination with the charges levied
2715     under Sections 69-2-402 and 69-2-403 as one line item charge for 911 emergency service; and
2716          (iii) may retain an amount not to exceed 1.5% of the 911 emergency services charge as
2717     reimbursement for the cost of billing, collecting, and remitting the 911 emergency services
2718     charge.
2719          (4) (a) The commission shall transmit the funds the commission collects from the 911
2720     emergency services charge monthly to a public safety answering point in accordance with
2721     Section 69-2-302.
2722          (b) The commission shall collect, enforce, and administer the 911 emergency services

2723     charge using the same procedures used in the administration, collection, and enforcement of the
2724     state sales and use taxes under:
2725          (i) Title 59, Chapter 1, General Taxation Policies; and
2726          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
2727          (A) Section 59-12-104;
2728          (B) Section 59-12-104.1;
2729          (C) Section 59-12-104.2;
2730          (D) Section 59-12-104.6;
2731          (E) Section 59-12-107.1; and
2732          (F) Section 59-12-123.
2733          (c) The commission may determine by rule made in accordance with Title 63G,
2734     Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for
2735     administering, collecting, and enforcing the 911 emergency services charge.
2736          (d) The commission shall retain and deposit an administrative charge in accordance
2737     with Section 59-1-306 from the funds the commission collects from the 911 emergency
2738     services charge.
2739          (5) The 911 emergency services charge is subject to Section 69-2-303.
2740          (6) An access line provider who fails to comply with this section is subject to penalties
2741     and interest as provided in Sections 59-1-401 and 59-1-402.
2742          (7) The state may impose, bill, and collect the 911 emergency services charge on a
2743     mobile telecommunications service only to the extent permitted by the Mobile
2744     Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2745          Section 43. Section 69-2-402, which is renumbered from Section 69-2-5.6 is
2746     renumbered and amended to read:
2747          [69-2-5.6].      69-2-402. Unified statewide 911 emergency service charge to fund
2748     Unified Statewide 911 Emergency Service Account -- Administrative charge.
2749          (1) As used in this section, "unified statewide 911 emergency service charge" means
2750     the unified statewide 911 emergency service charge imposed under Subsection (2).
2751          [(1)] (2) (a) Subject to Subsection [69-2-5(3)(g)] (7), there is imposed on each access
2752     line in the state a unified statewide 911 emergency service charge of 9 cents per month [on
2753     each local exchange service switched access line and each revenue producing radio

2754     communications access line that is subject to a 911 emergency services charge levied by a
2755     county, city, town, or metro township under Section 69-2-5].
2756          (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2757     telecommunications services provided over the access line are located within the state:
2758          (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2759     Tax Act; and
2760          (ii) as determined in accordance with Section 59-12-215.
2761          [(2) (a) A] (3) (a) The person that provides service to an access line shall bill and
2762     collect the unified statewide 911 emergency [services] service charge [imposed under this
2763     section shall be:].
2764          [(i) subject to Subsection 69-2-5(3)(g); and]
2765          [(ii) billed and collected by the person that provides:]
2766          [(A) local exchange service switched access line services;]
2767          [(B) radio communications access line services; or]
2768          [(C) service described in Subsection 69-2-5(3)(a)(i)(C).]
2769          (b) A person that [pays a charge under this section] bills and collects the unified
2770     statewide 911 emergency service charge shall pay the unified statewide 911 emergency service
2771     charge to the commission:
2772          (i) monthly on or before the last day of the month immediately following the last day of
2773     the previous month if:
2774          (A) the person is required to file a sales and use tax return with the commission
2775     monthly under Section 59-12-108; or
2776          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2777     12, Sales and Use Tax Act; or
2778          (ii) quarterly on or before the last day of the month immediately following the last day
2779     of the previous quarter if the person is required to file a sales and use tax return with the
2780     commission quarterly under Section 59-12-107.
2781          [(c) A charge imposed under this section shall be deposited into the Unified Statewide
2782     911 Emergency Service Account created by Section 63H-7a-304.]
2783          [(d) If a subscriber of a service subject to a charge described in Subsection (1)]
2784          (c) If an access line user is not required to pay for the [service] access line, the access

2785     line provider [of the service] shall collect the unified statewide 911 emergency service charge
2786     from the person that is required to pay for the [service] access line.
2787          [(3)] (d) The person that bills and collects the [charges levied by this section pursuant
2788     to Subsections (2)(b) and (c) may] unified statewide 911 emergency service charge:
2789          (i) shall remit the unified statewide 911 emergency service charge along with a form
2790     prescribed by the commission;
2791          [(a)] (ii) may bill the [charge imposed by this section] unified statewide 911 emergency
2792     service charge in combination with the [charge] charges levied under [Section 69-2-5] Sections
2793     69-2-401 and 69-2-403 as one line item charge for 911 emergency service; and
2794          [(b)] (iii) may retain an amount not to exceed 1.5% of the [charges] unified statewide
2795     911 emergency service charge collected under this section as reimbursement for the cost of
2796     billing, collecting, and remitting the [levy] unified statewide 911 emergency service charge.
2797          (4) (a) The commission shall deposit any unified 911 emergency service charge
2798     remitted to the commission into the Unified Statewide 911 Emergency Service Account created
2799     in Section 63H-7a-304.
2800          [(4) The State Tax Commission] (b) The commission shall collect, enforce, and
2801     administer the [charges imposed under Subsection (1)] unified statewide 911 emergency
2802     service charge using the same procedures used in the administration, collection, and
2803     enforcement of the [emergency services telecommunications charge to fund the Computer
2804     Aided Dispatch Restricted Account under Section 63H-7a-303.] state sales and use tax under:
2805          (i) Title 59, Chapter 1, General Taxation Policies; and
2806          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
2807          (A) Section 59-12-104;
2808          (B) Section 59-12-104.1;
2809          (C) Section 59-12-104.2;
2810          (D) Section 59-12-104.6;
2811          (E) Section 59-12-107.1; and
2812          (F) Section 59-12-123.
2813          (c) The commission may determine by rule made in accordance with Title 63G,
2814     Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for
2815     administering, collecting, and enforcing the unified statewide 911 emergency service charge.

2816          [(5) Notwithstanding Section 63H-7a-304, the State Tax Commission]
2817          (d) The commission shall retain and deposit an administrative charge in accordance
2818     with Section 59-1-306 from the revenues the [State Tax Commission] commission collects
2819     from [a charge under this section] the unified statewide 911 emergency service charge.
2820          [(6) A] (5) The unified statewide 911 emergency service charge [under this section] is
2821     subject to Section [69-2-5.8] 69-2-303.
2822          (6) An access line provider who fails to comply with this section is subject to penalties
2823     and interest as provided in Sections 59-1-401 and 59-1-402.
2824          (7) The state may impose, bill, and collect an emergency services telecommunications
2825     charge under this section on a mobile telecommunications service only to the extent permitted
2826     by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2827          [(7)] (8) This section sunsets in accordance with Section 63I-1-269.
2828          Section 44. Section 69-2-403 is enacted to read:
2829          69-2-403. Radio network charge to fund the Utah Statewide Radio System
2830     Restricted Account -- Administrative charge.
2831          (1) As used in this section, "radio network charge" means the radio network charge
2832     imposed under Subsection (2).
2833          (2) (a) Subject to Subsection (7), there is imposed on each access line in the state a
2834     radio network charge of:
2835          (i) On and after July 1, 2017, and before July 1, 2018, 18 cents per month; and
2836          (ii) on and after July 1, 2018, 38 cents per month.
2837          (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2838     telecommunications services provided over the access line are located within the state:
2839          (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2840     Tax Act; and
2841          (ii) as determined in accordance with Section 59-12-215.
2842          (3) (a) The person that provides service to an access line shall bill and collect the radio
2843     network charge.
2844          (b) A person that bills and collects the radio network charge shall pay the radio
2845     network charge to the commission:
2846          (i) monthly on or before the last day of the month immediately following the last day of

2847     the previous month if:
2848          (A) the person is required to file a sales and use tax return with the commission
2849     monthly under Section 59-12-108; or
2850          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2851     12, Sales and Use Tax Act; or
2852          (ii) quarterly on or before the last day of the month immediately following the last day
2853     of the previous quarter if the person is required to file a sales and use tax return with the
2854     commission quarterly under Section 59-12-107.
2855          (c) If an access line user is not required to pay for the access line, the access line
2856     provider shall collect the radio network charge from the person that is required to pay for the
2857     access line.
2858          (d) The person that bills and collects a radio network charge:
2859          (i) shall remit the radio network charge along with a form prescribed by the
2860     commission; and
2861          (ii) may bill the radio network charge in combination with the charges levied under
2862     Sections 69-2-401 and 69-2-402 as a one line item charge for 911 emergency service.
2863          (4) (a) The commission shall deposit any radio network charge remitted to the
2864     commission into the Utah Statewide Radio System Restricted Account created in Section
2865     63H-7a-403.
2866          (b) The commission shall collect, enforce, and administer the radio network charge
2867     using the same procedures used in the administration, collection, and enforcement of the state
2868     sales and use tax under:
2869          (i) Title 59, Chapter 1, General Taxation Policies; and
2870          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
2871          (A) Section 59-12-104;
2872          (B) Section 59-12-104.1;
2873          (C) Section 59-12-104.2;
2874          (D) Section 59-12-104.6;
2875          (E) Section 59-12-107.1; and
2876          (F) Section 59-12-123.
2877          (c) The commission may determine, by rule made in accordance with Title 63G,

2878     Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for
2879     administering, collecting, and enforcing the radio network charge.
2880          (d) The commission shall retain and deposit an administrative charge in accordance
2881     with Section 59-1-306 from the revenues the commission collects from the radio network
2882     charge.
2883          (5) The radio network charge is subject to Section 69-2-303.
2884          (6) An access line provider who fails to comply with this section is subject to penalties
2885     and interest as provided in Sections 59-1-401 and 59-1-402.
2886          (7) The state may impose, bill, and collect the radio network charge under this section
2887     on a mobile telecommunications service only to the extent permitted by the Mobile
2888     Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2889          Section 45. Section 69-2-404, which is renumbered from Section 69-2-5.7 is
2890     renumbered and amended to read:
2891          [69-2-5.7].      69-2-404. Prepaid wireless 911 service charge to fund 911
2892     emergency service -- Administrative charge.
2893          (1) As used in this section:
2894          (a) "Consumer" means a person who purchases prepaid wireless telecommunications
2895     service in a transaction.
2896          (b) "Prepaid wireless 911 service charge" means the charge that is required to be
2897     collected by a seller from a consumer in the amount established under Subsection (2).
2898          (c) (i) "Prepaid wireless telecommunications service" means a wireless
2899     telecommunications service that:
2900          (A) is paid for in advance;
2901          (B) is sold in predetermined units of time or dollars that decline with use in a known
2902     amount or provides unlimited use of the service for a fixed amount or time; and
2903          (C) allows a caller to access 911 emergency service.
2904          (ii) "Prepaid wireless telecommunications service" does not include a wireless
2905     telecommunications service that is billed:
2906          (A) to a customer on a recurring basis; and
2907          (B) in a manner that includes the emergency services telecommunications charges,
2908     described in Sections [69-2-5, 69-2-5.5, and 69-2-5.6] 69-2-401, 69-2-402, and 69-2-403, for

2909     each radio communication access line assigned to the customer.
2910          (d) "Seller" means a person that sells prepaid wireless telecommunications service to a
2911     consumer.
2912          (e) "Transaction" means each purchase of prepaid wireless telecommunications service
2913     from a seller.
2914          (f) "Wireless telecommunications service" means commercial mobile radio service as
2915     defined by 47 C.F.R. Sec. 20.3, as amended.
2916          (2) There is imposed a prepaid wireless 911 service charge of [1.9%] 3% of the sales
2917     price per transaction.
2918          (3) (a) The prepaid wireless 911 service charge shall be collected by the seller from the
2919     consumer for each transaction occurring in this state.
2920          (b) (i) Except as provided in Subsections (3)(b)(ii) and (iii), if a user of a service
2921     subject to a charge described in Subsection (2) is not the consumer, the seller shall collect the
2922     charge from the consumer for the service.
2923          (ii) The charge described in Subsection (2) is not imposed on a seller or a consumer of
2924     federal wireless lifeline service if the consumer does not pay the seller for the service.
2925          (iii) A consumer of federal wireless lifeline service shall pay, and the seller of the
2926     service shall collect and remit, the charge described in Subsection (2) when the consumer
2927     purchases from the seller optional services in addition to the federally funded lifeline benefit.
2928          (4) The prepaid wireless 911 service charge shall be separately stated on an invoice,
2929     receipt, or similar document that is provided by the seller to the consumer.
2930          (5) For purposes of Subsection (3), the location of a transaction is determined in
2931     accordance with Sections 59-12-211 through 59-12-215.
2932          (6) When prepaid wireless telecommunications service is sold with one or more other
2933     products or services for a single non-itemized price, then the percentage specified in Section
2934     (2) shall apply to the entire non-itemized price.
2935          (7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
2936     the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
2937     charge.
2938          (8) Prepaid wireless 911 service charges collected by a seller, except as retained under
2939     Subsection (7), shall be remitted to the [State Tax Commission] commission at the same time

2940     as the seller remits to the [State Tax Commission] commission money collected by the person
2941     under Title 59, Chapter 12, Sales and Use Tax Act.
2942          (9) The [State Tax Commission] commission:
2943          (a) shall collect, enforce, and administer the charge imposed under this section using
2944     the same procedures used in the administration, collection, and enforcement of the state sales
2945     and use taxes under:
2946          (i) Title 59, Chapter 1, General Taxation Policies; and
2947          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
2948          (A) Section 59-12-104;
2949          (B) Section 59-12-104.1;
2950          (C) Section 59-12-104.2;
2951          (D) Section 59-12-107.1; and
2952          (E) Section 59-12-123;
2953          (b) may retain up to 1.5% of the prepaid wireless 911 service charge revenue collected
2954     under Subsection (9)(a) as reimbursement for administering this section;
2955          (c) except for the administrative charge collected under Subsection (9)(b), shall
2956     distribute [the prepaid wireless 911 service charge revenue, except as retained under
2957     Subsection (9)(b), as follows]:
2958          [(i) 80.3% of the revenue shall be distributed to each county, city, town, or metro
2959     township in the same percentages and in the same manner as the entities receive money to fund
2960     911 emergency telecommunications services under Section 69-2-5;]
2961          (i) 60.2% of the prepaid wireless 911 service charge revenue a public safety answering
2962     point in accordance with Section 69-2-302;
2963          [(ii) 7.9% of the revenue shall be distributed to fund the Computer Aided Dispatch
2964     Restricted Account created in Section 63H-7a-303;]
2965          [(iii) 11.8% of the revenue shall be distributed to fund the unified statewide 911
2966     emergency service as in Section 69-2-5.6; and]
2967          (ii) 7.6% of the prepaid wireless 911 service charge revenue to the Unified Statewide
2968     911 Emergency Service Account created in Section 63H-7a-304; and
2969          (iii) 32.2% of the revenue to the Utah Statewide Radio System Restricted Account; and
2970          (d) may make rules in accordance with Title 63G, Chapter 3, Utah Administrative

2971     Rulemaking Act, to administer, collect, and enforce the charges imposed under this section.
2972          (10) [A charge under this section] The prepaid wireless 911 service charge is subject to
2973     Section [69-2-5.8] 69-2-303.
2974          Section 46. Section 69-2-501, which is renumbered from Section 69-2-6 is renumbered
2975     and amended to read:
2976     
Part 5. Liability and Immunity

2977          [69-2-6].      69-2-501. Jurisdiction and employee immunity.
2978          (1) In implementing [a] 911 emergency [telephone] service, [the] any public agency
2979     and public safety [agencies and their employees] agency shall cooperate in establishing [the
2980     service and in its day-to-day provision] and providing 911 emergency service.
2981          (2) Any employee of any public safety agency which is a participant in [a] 911
2982     emergency [telephone] service may respond and take any action to any call whether within or
2983     without the authorized territorial jurisdiction of the public safety agency.
2984          (3) In response to [emergency calls, employees of public safety agencies] an emergency
2985     communication, an employee of a public safety agency shall have the same immunity for any
2986     acts performed in the line of duty outside [their] the public safety agency's authorized
2987     [jurisdictions as they enjoy within their authorized jurisdictions] jurisdiction as the public
2988     safety agency employee has within the public safety agency's authorized jurisdiction.
2989          (4) No cause of action is created by any incorrect dispatch or response by any system or
2990     any public safety agency or by reason of elapsed response time.
2991          Section 47. Section 69-2-502, which is renumbered from Section 69-2-7 is renumbered
2992     and amended to read:
2993          [69-2-7].      69-2-502. Limitation of duties and liabilities.
2994          Except as provided in Section [69-2-8] 69-2-503, nothing contained in this chapter
2995     imposes any duties or liabilities beyond those otherwise specified by law upon any provider of
2996     local exchange service, radio communications service, voice over Internet protocol service, or
2997     terminal equipment needed to implement 911 emergency [telephone] service and the Utah
2998     statewide radio system and public safety communication network, created in Title 63H,
2999     Chapter 7a, Utah Communications Authority Act.
3000          Section 48. Section 69-2-503, which is renumbered from Section 69-2-8 is renumbered
3001     and amended to read:

3002          [69-2-8].      69-2-503. Liabilities of providers.
3003          (1) A provider of local exchange service, radio communications service, or voice over
3004     Internet protocol service may by tariff or agreement with a customer provide for the customer's
3005     release of any claim, suit, or demand against the provider based upon a disclosure or a
3006     nondisclosure of an unlisted or nonpublished telephone number and address, and the related
3007     address, if a call for any 911 emergency [telephone] service is made from the customer's
3008     telephone.
3009          (2) A provider of local exchange service, radio communications service, voice over
3010     Internet protocol service, or telephone terminal equipment needed to implement or enhance 911
3011     emergency [telephone] service, and their employees and agents, are not liable for any damages
3012     in a civil action for injuries, death, or loss to person or property incurred as a result of any act
3013     or omission of the provider, employee, or agent, in connection with developing, adopting,
3014     implementing, maintaining, enhancing, or operating a 911 emergency [telephone] service,
3015     except for damages or injury intentionally caused by or resulting from gross negligence of the
3016     provider or person.
3017          Section 49. Repealer.
3018          This bill repeals:
3019          Section 63H-7a-305, 911 Division expenses -- Responsibilities.
3020          Section 63H-7a-306, 911 Division to report annually.
3021          Section 63H-7a-307, 911 Advisory Committee -- Membership -- Duties.
3022          Section 63H-7a-405, Radio network advisory committees.
3023          Section 63H-7a-504, Interoperability advisory committees.
3024          Section 69-2-4, Administration.
3025          Section 69-2-5, Funding for 911 emergency service -- Administrative charge.
3026          Section 69-2-5.5, Emergency services telecommunications charge to fund the
3027     Computer Aided Dispatch Restricted Account -- Administrative charge.
3028          Section 50. Effective date.
3029          (1) This bill takes effect on July 1, 2017.