S.B. 221

1

EMERGENCY SERVICES TELEPHONE CHARGE
2 1998 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: David H. Steele
5 AN ACT RELATING TO THE EMERGENCY TELEPHONE SERVICE LAW; INCREASING
6 THE AMOUNT OF THE EMERGENCY SERVICES TELEPHONE CHARGE THAT MAY
7 BE LEVIED TO PAY FOR 911 EMERGENCY TELEPHONE SERVICE; S [ AND ] s IMPOSING
8 AN EMERGENCY SERVICES TELEPHONE CHARGE TO PAY FOR THE COSTS OF THE
9 POISON CONTROL CENTER AT THE UNIVERSITY OF UTAH S ; AND PROVIDING AN
9a EFFECTIVE DATE AND A COORDINATION CLAUSE s .
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 69-2-5, as last amended by Chapter 86, Laws of Utah 1996
13 ENACTS:
14 69-2-5.5, Utah Code Annotated 1953
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Section 69-2-5 is amended to read:
17 69-2-5. Funding for 911 emergency telephone service.
18 (1) In providing funding of 911 emergency telephone service, any public agency
19 establishing a 911 emergency telephone service may:
20 (a) seek assistance from the federal or state government, to the extent constitutionally
21 permissible, in the form of loans, advances, grants, subsidies, and otherwise, directly or indirectly;
22 (b) seek funds appropriated by local governmental taxing authorities for the funding of
23 public safety agencies; and
24 (c) seek gifts, donations, or grants from individuals, corporations, or other private entities.
25 (2) For purposes of providing funding of 911 emergency telephone service, special service
26 districts may raise funds as provided in Section 17A-2-1322 and may borrow money and incur
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Amend on 2_goldenrod February 24, 1998 27 indebtedness as provided in Section 17A-2-1316.

1 (3) (a) The governing authority of any public agency providing 911 emergency telephone
2 service may levy monthly an emergency services telephone charge on each local exchange service
3 switched access line and each revenue producing radio communications access line S WITH A BILLING
3a ADDRESS WITHIN THE BOUNDARIES OF THE AREA SERVED BY THE PUBLIC AGENCY s , except as
4 provided in Subsection (3)(b).
5 (b) S [ (i) ] s Access lines provided for public coin telephone service are exempt from
5a emergency
6 telephone charges.
7 S [ (ii) A radio communications access line customer with a billing address within the
8 boundaries of the public agency providing 911 emergency telephone service shall be subject to the
9 emergency services telephone charge on a maximum of five radio communications access lines. ] s
10 (c) The amount of the charge S LEVIED UNDER THIS SECTION s may not exceed [50] S [52]
10a 53 s cents per month for each local
11 exchange service switched access line and [50] S [52] 53 s cents per month for each radio
11a communications
12 access line.
13 (d) Notification of intent to levy the charge shall be given to the Public Service
14 Commission at least 30 days prior to the effective date.
15 (e) An emergency services telephone charge levied under this section shall be billed[,] and
16 collected[, and remitted] by the corporation, person, or entity that provides the local exchange
17 service switched access line services or radio communications access line services and remitted
18 to the public agency providing 911 emergency telephone service in the billed customer location
19 area as directed by the public agency.
20 (4) (a) Any money received by the public agency for the provision of 911 emergency
21 telephone service shall be deposited in a special emergency telephone service fund.
22 (b) (i) The money in the emergency telephone service fund shall be expended by the public
23 agency to pay the costs of establishing, installing, maintaining, and operating a 911 emergency
24 telephone system or integrating a 911 system into an established public safety dispatch center,
25 including contracting with the providers of local exchange service, radio communications service,
26 and vendors of appropriate terminal equipment as necessary to implement the 911 emergency
27 telephone service.
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28 (ii) Revenues derived for the funding of 911 emergency telephone service may only be
29 used for that portion of costs related to the operation of the 911 emergency telephone system when
30 such a system is integrated with any public safety dispatch system.
31 Section 2. Section 69-2-5.5 is enacted to read:

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Amend on 2_goldenrod February 24, 1998 - 2a -

1 69-2-5.5. Emergency services telephone charge to fund the Poison Control Center.
2 (1) There is imposed an emergency services telephone charge of S [8] 7 s cents per month
2a on each
3 local exchange service switched access line and each revenue producing radio communications
4 access line that is subject to an emergency services telephone charge levied by a public agency
5 under Section 69-2-5.
6 (2) The emergency services telephone charge imposed under this section shall be:
7 S [(a) used to pay for the costs of establishing, installing, maintaining, and operating
7a the
8 Poison Control Center at the University of Utah; and
9 (b) billed and collected by the corporation, person, or entity that provides local exchange
10 service switched access line services or radio communications access line services and remitted
11 to the University of Utah.]
11a (a) BILLED AND COLLECTED BY THE CORPORATION, PERSON, OR ENTITY THAT PROVIDES
11b LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO COMMUNICATIONS
11c ACCESS LINE SERVICES AND REMITTED MONTHLY TO THE STATE TAX COMMISSION; AND
11d (b) DEPOSITED INTO THE GENERAL FUND AS DEDICATED CREDITS TO PAY FOR:
11e (i) COSTS OF ESTABLISHING, INSTALLING, MAINTAINING, AND OPERATING THE UNIVERSITY
11f OF UTAH POISON CONTROL CENTER; AND
11g (ii) EXPENSES OF THE STATE TAX COMMISSION TO ADMINISTER AND ENFORCE THE
11h COLLECTION OF THE EMERGENCY SERVICES TELEPHONE CHARGES.
11i (3) FUNDS FOR THE UNIVERSITY OF UTAH POISON CONTROL CENTER PROGRAM ARE
11j NONLAPSING.
11k (4) EMERGENCY SERVICES TELEPHONE CHARGES REMITTED TO THE STATE TAX
11l COMMISSION PURSUANT TO SUBSECTION (2) SHALL BE ACCOMPANIED BY THE FORM
11m PRESCRIBED BY THE COMMISSION.
11n (5) THE STATE TAX COMMISSION MAY MAKE RULES TO ADMINISTER AND ENFORCE THE
11o COLLECTION OF EMERGENCY SERVICES TELEPHONE CHARGES IMPOSED UNDER THIS SECTION.
11p (6) A PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR
11q RADIO COMMUNICATIONS ACCESS LINE SERVICES WHO FAILS TO COMPLY WITH THIS SECTION IS
11r SUBJECT TO PENALTIES AND INTEREST AS PROVIDED IN SECTIONS 59-1-401 AND 59-1-402. s
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Amend on 2_goldenrod February 24, 1998
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11s S (7)(a) EXCEPT AS PROVIDED IN SUBSECTION (8), THE STATE TAX COMMISSION SHALL
11t ASSESS A CHARGE IMPOSED UNDER THIS SECTION WITHIN THREE YEARS AFTER THE
11u PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO
11v COMMUNICATIONS ACCESS LINE SERVICES FILES A RETURN.
11w (b) IF THE COMMISSION DOES NOT ASSESS A CHARGE UNDER THIS CHAPTER WITHIN THE
11x THREE-YEAR PERIOD PROVIDED IN SUBSECTION (7)(a), THE COMMISSION MAY NOT FILE AN
11y ACTION TO COLLECT THE CHARGE.
11z (8) THE STATE TAX COMMISSION MAY ASSESS A CHARGE AT ANY TIME IF THE PROVIDER
11aa OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO COMMUNICATIONS
11ab ACCESS LINE SERVICES:
11ac (a) FILES A FALSE OR FRAUDULENT RETURN WITH INTENT TO EVADE; OR
11ad (b) DOES NOT FILE A RETURN.
11ae (9) THE STATE TAX COMMISSION MAY NOT MAKE A CREDIT OR REFUND UNLESS THE
11af PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO
11ag COMMUNICATIONS ACCESS LINE SERVICES FILES A CLAIM WITH THE COMMISSION WITHIN THREE
11ah YEARS OF THE DATE OF OVERPAYMENT.
11ai Section 3. Effective date.
11aj THIS ACT TAKES EFFECT ON JULY 1, 1998.
11ak Section 4. Coordination clause.
11al IF THIS BILL AND HOUSE BILL 395, TAX ASSESSMENTS, PROCEEDINGS, AND CREDIT OR
11am REFUND CLAIMS, BOTH PASS IN THE 1998 GENERAL SESSION OF THE LEGISLATURE, IT IS THE
11an INTENT OF THE LEGISLATURE THAT THIS BILL BE AMENDED BY DELETING THE LANGUAGE IN
11ao SUBSECTIONS 69-2-5.5(7) THROUGH (9) AND INSERTING THE FOLLOWING:
11ap (7)(a) EXCEPT AS PROVIDED IN SUBSECTIONS (8) THROUGH (11), THE STATE TAX
11aq COMMISSION SHALL ASSESS A CHARGE IMPOSED UNDER THIS SECTION WITHIN THREE YEARS
11ar AFTER A PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO
11as COMMUNICATIONS ACCESS LINE SERVICES FILES A RETURN.
11at (b) EXCEPT AS PROVIDED IN SUBSECTIONS (8) THROUGH (11), IF THE COMMISSION DOES
11au NOT ASSESS A CHARGE IMPOSED UNDER THIS SECTION WITHIN THE THREE-YEAR PERIOD
11av PROVIDED IN SUBSECTION (7)(a), THE COMMISSION MAY NOT COMMENCE A PROCEEDING TO
11aw COLLECT THE CHARGE. s
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11ax S (8) NOTWITHSTANDING SUBSECTION (7), THE STATE TAX COMMISSION MAY ASSESS A
11ay CHARGE AT ANY TIME IF A PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE
11az SERVICES OR RADIO COMMUNICATIONS ACCESS LINE SERVICES:
11ba (a) FILES A FALSE OR FRAUDULENT RETURN WITH INTENT TO EVADE; OR
11bb (b) DOES NOT FILE A RETURN.
11bc (9) NOTWITHSTANDING SUBSECTION (7), BEGINNING ON JULY 1, 1998, THE STATE TAX
11bd COMMISSION MAY EXTEND THE PERIOD TO MAKE AN ASSESSMENT OR COMMENCE A
11be PROCEEDING TO COLLECT THE CHARGE IMPOSED UNDER THIS SECTION IF:
11bf (a) THE THREE-YEAR PERIOD UNDER SUBSECTION (7) HAS NOT EXPIRED; AND
11bg (b) THE COMMISSION AND THE PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED
11bh ACCESS LINE SERVICES OR RADIO COMMUNICATIONS ACCESS LINE SERVICES SIGN A WRITTEN
11bi AGREEMENT:
11bj (i) AUTHORIZING THE EXTENSION; AND
11bk (ii) PROVIDING FOR THE LENGTH OF THE EXTENSION.
11bl (10) IF THE STATE TAX COMMISSION DELAYS AN AUDIT AT THE REQUEST OF A PROVIDER
11bm OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO COMMUNICATIONS
11bn ACCESS LINE SERVICES, THE COMMISSION MAY MAKE AN ASSESSMENT AS PROVIDED IN
11bo SUBSECTION (11) IF:
11bp (a) THE PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR
11bq RADIO COMMUNICATIONS ACCESS LINE SERVICES SUBSEQUENTLY REFUSES TO AGREE TO AN
11br EXTENSION REQUEST BY THE COMMISSION; AND
11bs (b) THE THREE-YEAR PERIOD UNDER SUBSECTION (7) EXPIRES BEFORE THE COMMISSION
11bt COMPLETES THE AUDIT.
11bu (11) AN ASSESSMENT UNDER SUBSECTION (10) SHALL BE:
11bv (a) FOR THE TIME PERIOD FOR WHICH THE STATE TAX COMMISSION COULD NOT MAKE AN
11bw ASSESSMENT BECAUSE OF THE EXPIRATION OF THE THREE-YEAR PERIOD; AND
11bx (b) IN AN AMOUNT EQUAL TO THE DIFFERENCE BETWEEN:
11by (i) THE COMMISSION'S ESTIMATE OF THE AMOUNT OF THE CHARGE THE PROVIDER OF
11bz LOCAL EXCHANGE SERVICE SWITCHED ACCESS LINE SERVICES OR RADIO COMMUNICATIONS
11ca ACCESS LINE SERVICES WOULD HAVE BEEN ASSESSED FOR THE TIME PERIOD DESCRIBED IN
11cb SUBSECTION (11)(a); AND s
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11cc S (ii) THE AMOUNT OF THE CHARGE THE PROVIDER OF LOCAL EXCHANGE SERVICE
11cd SWITCHED ACCESS LINE SERVICES OR RADIO COMMUNICATIONS ACCESS LINE SERVICES
11ce ACTUALLY PAID FOR THE TIME PERIOD DESCRIBED IN SUBSECTION (11)(a).
11cf (12)(a) EXCEPT AS PROVIDED IN SUBSECTION (12)(b), THE STATE TAX COMMISSION MAY
11cg NOT MAKE A CREDIT OR REFUND UNLESS THE PROVIDER OF LOCAL EXCHANGE SERVICE
11ch SWITCHED ACCESS LINE SERVICES OR RADIO COMMUNICATIONS ACCESS LINE SERVICES FILES
11ci A CLAIM WITH THE COMMISSION WITHIN THREE YEARS OF THE DATE OF OVERPAYMENT.
11cj (b) NOTWITHSTANDING SUBSECTION (12)(a), BEGINNING ON JULY 1, 1998, THE COMMISSION
11ck SHALL EXTEND THE PERIOD FOR A PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED ACCESS
11cl LINE SERVICES OR RADIO COMMUNICATIONS ACCESS LINE SERVICES TO FILE A CLAIM UNDER
11cm SUBSECTION (12)(a) IF:
11cn (i) THE THREE-YEAR PERIOD UNDER SUBSECTION (12)(a) HAS NOT EXPIRED; AND
11co (ii) THE COMMISSION AND THE PROVIDER OF LOCAL EXCHANGE SERVICE SWITCHED
11cp ACCESS LINE SERVICES OR RADIO COMMUNICATIONS ACCESS LINE SERVICES SIGN A WRITTEN
11cq AGREEMENT:
11cr (A) AUTHORIZING THE EXTENSION; AND
11cs (B) PROVIDING FOR THE LENGTH OF THE EXTENSION. s




Legislative Review Note
as of 2-11-98 8:13 AM

A limited legal review of this bill raises no obvious constitutional or statutory concerns.

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Amend on 2_goldenrod February 24, 1998

Office of Legislative Research and General Counsel

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