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S.B. 228
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7 AN ACT RELATING TO THE LOCAL TAXATION OF UTILITIES LIMITATION;
8 PROVIDING DEFINITIONS; CLARIFYING AMOUNTS INCLUDED IN THE CALCULATION
9 OF GROSS REVENUES; AND MAKING TECHNICAL CHANGES.
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 11-26-1, as last amended by Chapter 280, Laws of Utah 1996
13 11-26-3, as enacted by Chapter 104, Laws of Utah 1993
14 Be it enacted by the Legislature of the state of Utah:
15 Section 1. Section 11-26-1 is amended to read:
16 11-26-1. Definitions -- Ceiling on local charges based on gross revenues of public
17 service provider.
18 (1) [
19 (a) (i) "Exchange access services" means telephone exchange lines or channels, and
20 services provided in connection with them, which are necessary to provide access from the
21 premises of a subscriber to the local switched public telecommunications network of the public
22 utility to effect communication or the transfer of information.
23 [
24 [
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28 Commission; and
29 [
30 (b) "Local charge" means one or more of the following charges paid by a public service
31 provider to a county or municipality:
32 (i) a tax;
33 (ii) a license;
34 (iii) a fee;
35 (iv) a license fee;
36 (v) a license tax; or
37 (vi) a charge similar to Subsections (1)(b)(i) through (v).
38 (c) "Public service provider" means:
39 (i) a public utility; or
40 (ii) a person or entity engaged in the business of supplying:
41 (A) telephone service; or
42 (B) taxable energy as defined in Section 10-1-303 .
43 (2) [
44 charge, or collect from a public [
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47 (a) imposed on the basis of the gross revenues of the [
48 service provider;
49 (b) derived from sales [
50 municipality[
51 (c) in a total amount that is greater than 6% of gross revenues.
52 (3) The determination of gross revenues under this section may not include:
53 (a) the sale of gas or electricity as special fuel for motor vehicles; [
54 (b) the sale of telephone service provided by a public utility regulated by the Utah Public
55 Service Commission other than:
56 (i) exchange access services;
57 (ii) extended area service;
58 (iii) customer access line charges; and
59 (iv) any services for which a tax or other charge was being paid pursuant to this section
60 as of January 1, 1992[
61 (c) a local charge.
62 (4) This section may not be construed to:
63 (a) affect or limit the power of counties or municipalities to impose sales and use taxes
64 under Title 59, Chapter 12, Part 2, The Local Sales and Use Tax Act, or Title 10, Chapter 1, Part
65 3, Municipal Energy Sales and Use Tax Act; or
66 (b) grant any county or municipality the power to impose a [
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68 (5) This section takes precedence over any conflicting provision of law.
69 Section 2. Section 11-26-3 is amended to read:
70 11-26-3. Local charge on certain revenues of public utility or telephone service
71 suppliers -- Notice and hearing requirements.
72 (1) If a municipality seeks to [
73 an existing [
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75 apply to extended area service or to customer access line charges, the municipality shall advertise
76 its intention to do so and hold a public hearing on the proposed ordinance.
77 (2) The advertisement under Subsection (1) shall meet the same size, type, placement, and
78 frequency requirements as provided for notices of property tax certified tax rate increases in
79 Section 59-2-919 .
Legislative Review Note
as of 2-2-00 5:47 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.