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S.B. 153

             1     

TAXES OR CHARGES ON

             2     
TELECOMMUNICATIONS SERVICE

             3     
2002 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Curtis S. Bramble

             6      This act amends the Utah Municipal Code, the Public Utilities Code, the Revenue and
             7      Taxation Code, and the Telegraphic and Telephonic Transactions Code as follows. This act
             8      provides definitions, brings certain laws into compliance with the federal Mobile
             9      Telecommunications Sourcing Act, and makes technical changes. This act prescribes the
             10      authority of cities and towns to impose a charge on a customer or a home service provider
             11      for mobile telecommunications service, and requires the Revenue and Taxation Interim
             12      Committee to study certain taxes or fees imposed on telecommunications equipment,
             13      facilities, or services. This act takes effect on July 1, 2002, and applies to customer bills
             14      issued after August 1, 2002.
             15      This act affects sections of Utah Code Annotated 1953 as follows:
             16      AMENDS:
             17          10-1-203, as last amended by Chapter 172, Laws of Utah 2000
             18          54-8b-2, as last amended by Chapter 291, Laws of Utah 2000
             19          54-8b-15, as enacted by Chapter 122, Laws of Utah 1997
             20          59-12-102, as last amended by Chapter 11, Laws of Utah 2001, First Special Session
             21          59-12-103, as last amended by Chapter 11, Laws of Utah 2001, First Special Session
             22          59-12-207, as renumbered and amended by Chapters 5 and 47, Laws of Utah 1987
             23          69-2-2, as last amended by Chapter 86, Laws of Utah 1996
             24          69-2-5, as last amended by Chapter 354, Laws of Utah 1998
             25          69-2-5.5, as enacted by Chapter 354, Laws of Utah 1998
             26      Be it enacted by the Legislature of the state of Utah:
             27          Section 1. Section 10-1-203 is amended to read:


             28           10-1-203. License fees and taxes -- Application information to be transmitted to the
             29      county auditor.
             30          (1) [For the purpose of] As used in this section[, "business"]:
             31          (a) "Business" means any enterprise carried on for the purpose of gain or economic profit,
             32      except that the acts of employees rendering services to employers are not included in this
             33      definition.
             34          (b) (i) "Charge for mobile telecommunications service" means an amount described in
             35      Subsection (1)(b)(ii) levied and collected on:
             36          (A) a customer:
             37          (I) for a mobile telecommunications service; and
             38          (II) whose place of primary use is within the municipality; or
             39          (B) a home service provider providing mobile telecommunications service to a customer
             40      whose place of primary use is within the municipality.
             41          (ii) The following amounts apply to Subsection (1)(b)(i):
             42          (A) a tax, including a tax imposed on the basis of gross revenues;
             43          (B) a license;
             44          (C) a fee;
             45          (D) a license fee;
             46          (E) a license tax; or
             47          (F) an amount similar to Subsections (1)(b)(ii)(A) through (E).
             48          (c) "Customer" means:
             49          (i) (A) except as provided in Subsection (1)(c)(i)(B), a person that contracts with a home
             50      service provider for mobile telecommunications service; or
             51          (B) notwithstanding Subsection (1)(c)(i)(A), the end user of the mobile
             52      telecommunications service if the person described in Subsection (1)(c)(i)(A) is not the end user
             53      of the mobile telecommunications service.
             54          (ii) "Customer" does not include:
             55          (A) a reseller of mobile telecommunications service; or
             56          (B) a serving carrier under an arrangement to serve a customer outside the home service
             57      provider's licensed service area.
             58          (d) "Home service provider" is as defined in the Mobile Telecommunications Sourcing


             59      Act, 4 U.S.C. Sec. 124.
             60          (e) "Mobile telecommunications service" is as defined in the Mobile Telecommunications
             61      Sourcing Act, 4 U.S.C. Sec. 124.
             62          (f) "Place of primary use" is as defined in the Mobile Telecommunications Sourcing Act,
             63      4 U.S.C. Sec. 124.
             64          (g) "Telephone service" does not include mobile telecommunications service.
             65          (2) [Except as provided in] Subject to Subsections (3) through [(5)] (6), the governing
             66      body of a municipality may license for the purpose of regulation and revenue any business within
             67      the limits of the municipality and may regulate that business by ordinance.
             68          (3) (a) The governing body of a municipality may raise revenue by levying and collecting
             69      a municipal energy sales or use tax as provided in Part 3, Municipal Energy Sales and Use Tax
             70      Act, except a municipality may not levy or collect a franchise tax or fee as defined in Subsection
             71      10-1-303 (7) on an energy supplier other than the municipal energy sales and use tax provided in
             72      Part 3, Municipal Energy Sales and Use Tax Act.
             73          (b) (i) Subsection (3)(a) does not affect the validity of a franchise agreement as defined
             74      in Subsection 10-1-303 (6), that is in effect on July 1, 1997, or a future franchise.
             75          (ii) A franchise agreement as defined in Subsection 10-1-303 (6) in effect on January 1,
             76      1997, or a future franchise shall remain in full force and effect.
             77          (c) A municipality that collects a contractual franchise fee pursuant to a franchise
             78      agreement as defined in Subsection 10-1-303 (6) with an energy supplier that is in effect on July
             79      1, 1997, may continue to collect that fee as provided in Subsection 10-1-310 (2).
             80          (d) (i) Subject to the requirements of Subsection (3)(d)(ii), a franchise agreement as
             81      defined in Subsection 10-1-303 (6) between a municipality and an energy supplier may contain a
             82      provision that:
             83          (A) requires the energy supplier by agreement to pay a contractual franchise fee that is
             84      otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax Act; and
             85          (B) imposes the contractual franchise fee on or after the day on which Part 3, Municipal
             86      Energy Sales and Use Tax Act is:
             87          (I) repealed, invalidated, or the maximum allowable rate provided in Section 10-1-305 is
             88      reduced; and
             89          (II) is not superseded by a law imposing a substantially equivalent tax.


             90          (ii) A municipality may not charge a contractual franchise fee under the provisions
             91      permitted by Subsection (3)(b)(i) unless the municipality charges an equal contractual franchise
             92      fee or a tax on all energy suppliers.
             93          (4) Subject to [the provisions of] Title 11, Chapter 26, Local Taxation of Utilities
             94      Limitation, a municipality may impose upon, charge, or collect from a public utility engaged in the
             95      business of supplying telephone service or other person or entity engaged in the business of
             96      supplying telephone service any tax, license, fee, license fee, license tax, or similar charge, or any
             97      combination of any of these, based upon the gross revenues of the utility, person, or entity derived
             98      from sales or use or both sales and use of the telephone service within the municipality.
             99          (5) (a) The governing body of a municipality may by ordinance raise revenue by levying
             100      and collecting a license fee or tax on:
             101          (i) a parking service business in an amount that is less than or equal to:
             102          (A) $1 per vehicle that parks at the parking service business; or
             103          (B) 2% of the gross receipts of the parking service business;
             104          (ii) a public assembly facility in an amount that is less than or equal to $1 per ticket
             105      purchased from the public assembly facility; and
             106          (iii) subject to the limitations of Subsections (5)(c) and (d), a business that causes
             107      disproportionate costs of municipal services or for which the municipality provides an enhanced
             108      level of municipal services in an amount that is reasonably related to the costs of the municipal
             109      services provided by the municipality.
             110          (b) For purposes of this Subsection (5):
             111          (i) "Municipal services" include:
             112          (A) public utilities; or
             113          (B) services for:
             114          (I) police;
             115          (II) fire;
             116          (III) storm water runoff;
             117          (IV) traffic control;
             118          (V) parking;
             119          (VI) transportation;
             120          (VII) beautification; or


             121          (VIII) snow removal.
             122          (ii) "Parking service business" means a business:
             123          (A) that primarily provides off-street parking services for a public facility that is wholly
             124      or partially funded by public moneys;
             125          (B) that provides parking for one or more vehicles; and
             126          (C) that charges a fee for parking.
             127          (iii) "Public assembly facility" means a business operating an assembly facility that:
             128          (A) is wholly or partially funded by public moneys; and
             129          (B) requires a person attending an event at the assembly facility to purchase a ticket.
             130          (c) Before the governing body of a municipality imposes a license fee or tax on a business
             131      that causes disproportionate costs of municipal services under Subsection (5)(a)(iii), the governing
             132      body of the municipality shall adopt an ordinance defining for purposes of the tax under
             133      Subsection (5)(a)(iii) what constitutes disproportionate costs and what amounts are reasonably
             134      related to the costs of the municipal services provided by the municipality.
             135          (d) Before the governing body of a municipality imposes a license fee or tax on a business
             136      for which it provides an enhanced level of municipal services under Subsection (5)(a)(iii), the
             137      governing body of the municipality shall adopt an ordinance defining for purposes of the tax under
             138      Subsection (5)(a)(iii) what constitutes the basic level of municipal services in the municipality and
             139      what amounts are reasonably related to the costs of providing an enhanced level of municipal
             140      services in the municipality.
             141          (6) (a) Subject to Title 11, Chapter 26, Local Taxation of Utilities Limitation, and
             142      Subsection (6)(c), if the requirements of Subsection (6)(b) are met, a municipality may by
             143      ordinance raise revenue by levying and collecting a charge for mobile telecommunications service.
             144          (b) A municipality may levy and collect a charge for mobile telecommunications service
             145      in accordance with Subsection (6)(a) if:
             146          (i) on or before July 1, 2001, the municipality by ordinance levied and collected a charge
             147      for mobile telecommunications service;
             148          (ii) the charge for mobile telecommunications service does not exceed $1 per month for
             149      each telephone number assigned to a customer whose place of primary use is within the
             150      municipality; and
             151          (iii) on or before July 1, 2002, the ordinance described in Subsection (6)(b)(i) complies


             152      with the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             153          (c) Beginning on July 1, 2002, through June 30, 2003, a municipality that does not meet
             154      the requirements of Subsection (6)(b) may not levy or collect a charge for mobile
             155      telecommunications service.
             156          (d) Beginning on July 1, 2003, a municipality may not levy or collect a charge for mobile
             157      telecommunications service under this section.
             158          (e) The Revenue and Taxation Interim Committee shall, during the 2002 interim, study
             159      the taxes or fees that the state or political subdivisions of the state impose on telecommunications
             160      equipment, facilities, or services.
             161          [(6)] (7) All license fees and taxes shall be uniform in respect to the class upon which
             162      [they] the fees and taxes are imposed.
             163          [(7)] (8) The governing body shall transmit the information from each approved business
             164      license application to the county assessor within 60 days following the approval of the application.
             165          [(8)] (9) If challenged in court, an ordinance enacted by a municipality before January 1,
             166      1994, imposing a business license fee or tax on rental dwellings under this section shall be upheld
             167      unless the business license fee or tax is found to impose an unreasonable burden on the fee or tax
             168      payer.
             169          Section 2. Section 54-8b-2 is amended to read:
             170           54-8b-2. Definitions.
             171          As used in this chapter:
             172          (1) (a) "Aggregator" means any person or entity that:
             173          (i) is not a telecommunications corporation;
             174          (ii) in the ordinary course of its business makes operator assisted services available to the
             175      public or to customers and transient users of its business or property through an operator service
             176      provider; and
             177          (iii) receives from an operator service provider by contract, tariff, or otherwise,
             178      commissions or compensation for calls delivered from the aggregator's location to the operator
             179      service provider.
             180          (b) "Aggregator" may include any hotel, motel, hospital, educational institution,
             181      government agency, or coin or coinless telephone service provider so long as that entity qualifies
             182      under Subsection (1)(a).


             183          (2) "Certificate" means a certificate of public convenience and necessity issued by the
             184      commission authorizing a telecommunications corporation to provide specified public
             185      telecommunications services within a defined geographic service territory in the state.
             186          (3) "Division" means the Division of Public Utilities established in Section 54-4a-1 .
             187          (4) "Essential facility or service" means any portion, component, or function of the
             188      network or service offered by a provider of local exchange services:
             189          (a) that is necessary for a competitor to provide a public telecommunications service;
             190          (b) that cannot be reasonably duplicated; and
             191          (c) for which there is no adequate economic alternative to the competitor in terms of
             192      quality, quantity, and price.
             193          (5) "Federal Telecommunications Act" means the Federal Telecommunications Act of
             194      1996, Pub. L. No. 104-104, 110 Stat. 56.
             195          (6) "Incumbent telephone corporation" means a telephone corporation, its successors or
             196      assigns, which, as of May 1, 1995, held a certificate to provide local exchange services in a defined
             197      geographic service territory in the state.
             198          (7) "Intrastate telecommunications service" means any public telecommunications service
             199      in which the information transmitted originates and terminates within the boundaries of this state.
             200          (8) "Local exchange service" means the provision of telephone lines to customers with the
             201      associated transmission of two-way interactive, switched voice communication within the
             202      geographic area encompassing one or more local communities as described in maps, tariffs, or rate
             203      schedules filed with and approved by the commission.
             204          (9) "Mobile telecommunications service" means a mobile telecommunications service:
             205          (a) that is defined as a mobile telecommunications service in the Mobile
             206      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124; and
             207          (b) in which the information transmitted originates and terminates in one state.
             208          [(9)] (10) (a) "New public telecommunications service" means a service offered by a
             209      telecommunications corporation which that corporation has never offered before.
             210          (b) "New public telecommunications service" does not include:
             211          (i) a tariff, price list, or competitive contract that involves a new method of pricing any
             212      existing public telecommunications service;
             213          (ii) a package of public telecommunications services that includes an existing public


             214      telecommunications service; or
             215          (iii) a public telecommunications service that is a direct replacement for:
             216          (A) a fully regulated service;
             217          (B) an existing service offered pursuant to a tariff, price list, or competitive contract; or
             218          (C) an essential facility or an essential service [as defined in Section 54-8b-2] .
             219          [(10)] (11) "Operator assisted services" means services which assist callers in the
             220      placement or charging of a telephone call, either through live intervention or automated
             221      intervention.
             222          [(11)] (12) "Operator service provider" means any person or entity that provides, for a fee
             223      to a caller, operator assisted services.
             224          [(12)] (13) "Price-regulated service" means any public telecommunications service
             225      governed by Section 54-8b-2.3 .
             226          [(13)] (14) "Public telecommunications service" means the two-way transmission of signs,
             227      signals, writing, images, sounds, messages, data, or other information of any nature by wire, radio,
             228      lightwaves, or other electromagnetic means offered to the public generally.
             229          [(14)] (15) "Same or substitutable" with reference to a public telecommunications service
             230      means that the service is comparable to another service in terms of function, price, and quality to
             231      an end user customer.
             232          [(15)] (16) "Substantial compliance" with reference to a rule or order of the commission
             233      means satisfaction of all material obligations in a manner consistent with the rule or order.
             234          [(16)] (17) "Telecommunications corporation" means any corporation or person, and their
             235      lessees, trustees, receivers, or trustees appointed by any court, owning, controlling, operating,
             236      managing, or reselling a public telecommunications service.
             237          [(17)] (18) "Total service long-run incremental cost" means the forward-looking
             238      incremental cost to a telecommunications corporation caused by providing the entire quantity of
             239      a public telecommunications service, network function, or group of public telecommunications
             240      services or network functions, by using forward-looking technology, reasonably available, without
             241      assuming relocation of existing plant and equipment. The "long-run" means a period of time long
             242      enough so that cost estimates are based on the assumption that all inputs are variable.
             243          Section 3. Section 54-8b-15 is amended to read:
             244           54-8b-15. Universal Public Telecommunications Service Support Fund --


             245      Established.
             246          (1) For purposes of this section:
             247          (a) "Basic telephone service" means local exchange service and may include such other
             248      functions and elements, if any, as the commission determines to be eligible for support by the fund.
             249          (b) "Fund" means the Universal Public Telecommunications Service Support Fund
             250      established in this section.
             251          (2) The commission shall establish an expendable trust fund known as the Universal
             252      Public Telecommunications Service Support Fund, which is to be implemented by January 1,
             253      1998.
             254          (3) The commission shall:
             255          (a) institute a proceeding within 30 days of the effective date of this section to establish
             256      rules governing the administration of the fund; and
             257          (b) issue those rules by October 1, 1997.
             258          (4) The rules in Subsection (3) shall:
             259          (a) include rules governing the mechanics of phasing out the trust fund established under
             260      Section 54-8b-12 ;
             261          (b) specify the relationship between the payments made to the trust fund in Section
             262      54-8b-12 and the payments made to the fund established in this section; and
             263          (c) be consistent with the Federal Telecommunications Act.
             264          (5) Operation of the fund shall be nondiscriminatory and competitively and technologically
             265      neutral in the collection and distribution of funds, neither providing a competitive advantage for,
             266      nor imposing a competitive disadvantage upon, any telecommunications provider operating in the
             267      state.
             268          (6) The fund shall be designed to:
             269          (a) promote equitable cost recovery of basic telephone service through the imposition of
             270      just and reasonable rates for telecommunications access and usage; and
             271          (b) preserve and promote universal service within the state by ensuring that customers
             272      have access to affordable basic telephone service.
             273          (7) To the extent not funded by a federal universal service fund or other federal
             274      jurisdictional revenues or by the fund established pursuant to Section 54-8b-12 , the fund shall be
             275      used to defray the costs, as determined by the commission, of any qualifying telecommunications


             276      corporation in providing public telecommunications services to:
             277          (a) customers that qualify for a commission-approved lifeline program; and
             278          (b) customers, where the basic telephone service rate considered affordable by the
             279      commission in a particular geographic area is less than the costs, as determined by the commission
             280      for that geographic area, of basic telephone service.
             281          (8) The fund shall be portable among qualifying telecommunications corporations.
             282      Requirements to qualify for funds under this section shall be defined by rules established by the
             283      commission.
             284          (9) As necessary to accomplish the purposes of this section, the fund shall provide a
             285      mechanism for specific, predictable, and sufficient funds in addition to those provided under the
             286      federal universal service fund.
             287          (10) (a) [Each] Subject to Subsection (10)(b):
             288          (i) each telecommunications corporation that provides intrastate public telecommunication
             289      service shall contribute to the fund on an equitable and nondiscriminatory basis[.];
             290          [(b) For] (ii) for purposes of funding the fund, the commission shall have the authority
             291      to require all corporations that provide intrastate telecommunication services in this state to
             292      contribute monies to the fund through explicit charges determined by the commission[.];
             293          [(c) Any] (iii) any charge described in Subsection [(b)] (10)(a)(ii) [shall] may not apply
             294      to wholesale services, including access and interconnection[. Charges]; and
             295          (iv) charges associated with being a provider of public telecommunications service shall
             296      be in the form of end-user surcharges applied to intrastate retail rates.
             297          (b) A telecommunications corporation that provides mobile telecommunications service
             298      shall contribute to the fund only to the extent permitted by the Mobile Telecommunications
             299      Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             300          [(d)] (c) In establishing any surcharge under this section, the commission is not limited by
             301      the restrictions in Subsection 54-8b-12 (2).
             302          (11) Nothing in this section shall be construed to enlarge or reduce the commission's
             303      jurisdiction or authority, as provided in other provisions of this title.
             304          (12) Any telecommunications corporation failing to make contributions to this fund or
             305      failing to comply with the directives of the commission concerning its books, records, or other
             306      information required to administer this section shall be subject to applicable penalties.


             307          (13) The commission shall have a bill prepared for the 1998 General Session of the
             308      Legislature to place in statute as much of the regulation implemented by rule pursuant to the act
             309      the commission believes is practicable.
             310          Section 4. Section 59-12-102 is amended to read:
             311           59-12-102. Definitions.
             312          As used in this chapter:
             313          (1) (a) "Admission or user fees" includes season passes.
             314          (b) "Admission or user fees" does not include annual membership dues to private
             315      organizations.
             316          (2) "Area agency on aging" is as defined in Section 62A-3-101 .
             317          (3) "Authorized carrier" means:
             318          (a) in the case of vehicles operated over public highways, the holder of credentials
             319      indicating that the vehicle is or will be operated pursuant to both the International Registration
             320      Plan and the International Fuel Tax Agreement;
             321          (b) in the case of aircraft, the holder of a Federal Aviation Administration operating
             322      certificate or air carrier's operating certificate; or
             323          (c) in the case of locomotives, freight cars, railroad work equipment, or other rolling stock,
             324      the holder of a certificate issued by the United States Interstate Commerce Commission.
             325          (4) (a) For purposes of Subsection 59-12-104 (43), "coin-operated amusement device"
             326      means:
             327          (i) a coin-operated amusement, skill, or ride device;
             328          (ii) that is not controlled through vendor-assisted, over-the-counter, sales of tokens; and
             329          (iii) includes a music machine, pinball machine, billiard machine, video game machine,
             330      arcade machine, and a mechanical or electronic skill game or ride.
             331          (b) For purposes of Subsection 59-12-104 (43), "coin-operated amusement device" does
             332      not mean a coin-operated amusement device possessing a coinage mechanism that:
             333          (i) accepts and registers multiple denominations of coins; and
             334          (ii) allows the vendor to collect the sales and use tax at the time an amusement device is
             335      activated and operated by a person inserting coins into the device.
             336          (5) "Commercial use" means the use of gas, electricity, heat, coal, fuel oil, or other fuels
             337      that does not constitute industrial use under Subsection (13) or residential use under Subsection


             338      (22).
             339          (6) (a) "Common carrier" means a person engaged in or transacting the business of
             340      transporting passengers, freight, merchandise, or other property for hire within this state.
             341          (b) (i) "Common carrier" does not include a person who, at the time the person is traveling
             342      to or from that person's place of employment, transports a passenger to or from the passenger's
             343      place of employment.
             344          (ii) For purposes of Subsection (6)(b)(i), in accordance with Title 63, Chapter 46a, Utah
             345      Administrative Rulemaking Act, the commission may make rules defining what constitutes a
             346      person's place of employment.
             347          (7) "Component part" includes:
             348          (a) poultry, dairy, and other livestock feed, and their components;
             349          (b) baling ties and twine used in the baling of hay and straw;
             350          (c) fuel used for providing temperature control of orchards and commercial greenhouses
             351      doing a majority of their business in wholesale sales, and for providing power for off-highway type
             352      farm machinery; and
             353          (d) feed, seeds, and seedlings.
             354          (8) "Construction materials" means any tangible personal property that will be converted
             355      into real property.
             356          (9) (a) "Fundraising sales" means sales:
             357          (i) (A) made by a school; or
             358          (B) made by a school student;
             359          (ii) that are for the purpose of raising funds for the school to purchase equipment,
             360      materials, or provide transportation; and
             361          (iii) that are part of an officially sanctioned school activity.
             362          (b) For purposes of Subsection (9)(a)(iii), "officially sanctioned school activity" means a
             363      school activity:
             364          (i) that is conducted in accordance with a formal policy adopted by the school or school
             365      district governing the authorization and supervision of fundraising activities;
             366          (ii) that does not directly or indirectly compensate an individual teacher or other
             367      educational personnel by direct payment, commissions, or payment in kind; and
             368          (iii) the net or gross revenues from which are deposited in a dedicated account controlled


             369      by the school or school district.
             370          (10) (a) "Hearing aid" means:
             371          (i) an instrument or device having an electronic component that is designed to:
             372          (A) (I) improve impaired human hearing; or
             373          (II) correct impaired human hearing; and
             374          (B) (I) be worn in the human ear; or
             375          (II) affixed behind the human ear;
             376          (ii) an instrument or device that is surgically implanted into the cochlea; or
             377          (iii) a telephone amplifying device.
             378          (b) "Hearing aid" does not include:
             379          (i) except as provided in Subsection (10)(a)(i)(B) or (10)(a)(ii), an instrument or device
             380      having an electronic component that is designed to be worn on the body;
             381          (ii) except as provided in Subsection (10)(a)(iii), an assistive listening device or system
             382      designed to be used by one individual, including:
             383          (A) a personal amplifying system;
             384          (B) a personal FM system;
             385          (C) a television listening system; or
             386          (D) a device or system similar to a device or system described in Subsections
             387      (10)(b)(ii)(A) through (C); or
             388          (iii) an assistive listening device or system designed to be used by more than one
             389      individual, including:
             390          (A) a device or system installed in:
             391          (I) an auditorium;
             392          (II) a church;
             393          (III) a conference room;
             394          (IV) a synagogue; or
             395          (V) a theater; or
             396          (B) a device or system similar to a device or system described in Subsections
             397      (10)(b)(iii)(A)(I) through (V).
             398          (11) (a) "Hearing aid accessory" means a hearing aid:
             399          (i) component;


             400          (ii) attachment; or
             401          (iii) accessory.
             402          (b) "Hearing aid accessory" includes:
             403          (i) a hearing aid neck loop;
             404          (ii) a hearing aid cord;
             405          (iii) a hearing aid ear mold;
             406          (iv) hearing aid tubing;
             407          (v) a hearing aid ear hook; or
             408          (vi) a hearing aid remote control.
             409          (c) "Hearing aid accessory" does not include:
             410          (i) a component, attachment, or accessory designed to be used only with an:
             411          (A) instrument or device described in Subsection (10)(b)(i); or
             412          (B) assistive listening device or system described in Subsection (10)(b)(ii) or (iii); or
             413          (ii) a hearing aid battery.
             414          (12) (a) "Home medical equipment and supplies" means equipment and supplies that:
             415          (i) a licensed physician prescribes or authorizes in writing as necessary for the treatment
             416      of a medical illness or injury or as necessary to mitigate an impairment resulting from illness or
             417      injury;
             418          (ii) are used exclusively by the person for whom they are prescribed to serve a medical
             419      purpose; and
             420          (iii) are listed as eligible for payment under Title XVIII of the federal Social Security Act
             421      or under the state plan for medical assistance under Title XIX of the federal Social Security Act.
             422          (b) "Home medical equipment and supplies" does not include:
             423          (i) equipment and supplies purchased by, for, or on behalf of any health care facility, as
             424      defined in Subsection (12)(c), doctor, nurse, or other health care provider for use in their
             425      professional practice;
             426          (ii) eyeglasses, contact lenses, or equipment to correct impaired vision; or
             427          (iii) hearing aids or hearing aid accessories.
             428          (c) For purposes of Subsection (12)(b)(i), "health care facility" includes:
             429          (i) a clinic;
             430          (ii) a doctor's office; and


             431          (iii) a health care facility as defined in Section 26-21-2 .
             432          (13) "Industrial use" means the use of natural gas, electricity, heat, coal, fuel oil, or other
             433      fuels:
             434          (a) in mining or extraction of minerals;
             435          (b) in agricultural operations to produce an agricultural product up to the time of harvest
             436      or placing the agricultural product into a storage facility, including:
             437          (i) commercial greenhouses;
             438          (ii) irrigation pumps;
             439          (iii) farm machinery;
             440          (iv) implements of husbandry as defined in Subsection 41-1a-102 (23) that are not
             441      registered under Title 41, Chapter 1a, Part 2, Registration; and
             442          (v) other farming activities;
             443          (c) in manufacturing tangible personal property at an establishment described in SIC Codes
             444      2000 to 3999 of the 1987 Standard Industrial Classification Manual of the federal Executive Office
             445      of the President, Office of Management and Budget; or
             446          (d) by a scrap recycler if:
             447          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one
             448      or more of the following items into prepared grades of processed materials for use in new products:
             449          (A) iron;
             450          (B) steel;
             451          (C) nonferrous metal;
             452          (D) paper;
             453          (E) glass;
             454          (F) plastic;
             455          (G) textile; or
             456          (H) rubber; and
             457          (ii) the new products under Subsection (13)(d)(i) would otherwise be made with
             458      nonrecycled materials.
             459          (14) "Manufactured home" means any manufactured home or mobile home as defined in
             460      Title 58, Chapter 56, Utah Uniform Building Standards Act.
             461          (15) For purposes of Subsection 59-12-104 (14), "manufacturing facility" means:


             462          (a) an establishment described in SIC Codes 2000 to 3999 of the 1987 Standard Industrial
             463      Classification Manual of the federal Executive Office of the President, Office of Management and
             464      Budget; or
             465          (b) a scrap recycler if:
             466          (i) from a fixed location, the scrap recycler utilizes machinery or equipment to process one
             467      or more of the following items into prepared grades of processed materials for use in new products:
             468          (A) iron;
             469          (B) steel;
             470          (C) nonferrous metal;
             471          (D) paper;
             472          (E) glass;
             473          (F) plastic;
             474          (G) textile; or
             475          (H) rubber; and
             476          (ii) the new products under Subsection (15)(b)(i) would otherwise be made with
             477      nonrecycled materials.
             478          (16) (a) "Medicine" means:
             479          (i) insulin, syringes, and any medicine prescribed for the treatment of human ailments by
             480      a person authorized to prescribe treatments and dispensed on prescription filled by a registered
             481      pharmacist, or supplied to patients by a physician, surgeon, or podiatric physician;
             482          (ii) any medicine dispensed to patients in a county or other licensed hospital if prescribed
             483      for that patient and dispensed by a registered pharmacist or administered under the direction of a
             484      physician; and
             485          (iii) any oxygen or stoma supplies prescribed by a physician or administered under the
             486      direction of a physician or paramedic.
             487          (b) "Medicine" does not include:
             488          (i) any auditory, prosthetic, ophthalmic, or ocular device or appliance; or
             489          (ii) any alcoholic beverage.
             490          (17) "Mobile telecommunications service" is as defined in the Mobile
             491      Telecommunications Sourcing Act, 4 U.S.C. Sec. 124.
             492          [(17)] (18) "Olympic merchandise" means tangible personal property bearing an Olympic


             493      designation, emblem, insignia, mark, logo, service mark, symbol, terminology, trademark, or other
             494      copyrighted or protected material, including:
             495          (a) one or more of the following terms:
             496          (i) "Olympic";
             497          (ii) "Olympiad"; or
             498          (iii) "Citius Altius Fortius";
             499          (b) the symbol of the International Olympic Committee, consisting of five interlocking
             500      rings;
             501          (c) the emblem of the International Olympic Committee Corporation;
             502          (d) a United States Olympic Committee designation, emblem, insignia, mark, logo, service
             503      mark, symbol, terminology, trademark, or other copyrighted or protected material;
             504          (e) any emblem of the Olympic Winter Games of 2002 that is officially designated by the
             505      Salt Lake Organizing Committee of the Olympic Winter Games of 2002; or
             506          (f) the mascot of the Olympic Winter Games of 2002.
             507          [(18)] (19) (a) "Other fuels" means products that burn independently to produce heat or
             508      energy.
             509          (b) "Other fuels" includes oxygen when it is used in the manufacturing of tangible personal
             510      property.
             511          [(19)] (20) "Person" includes any individual, firm, partnership, joint venture, association,
             512      corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city,
             513      municipality, district, or other local governmental entity of the state, or any group or combination
             514      acting as a unit.
             515          [(20)] (21) "Purchase price" means the amount paid or charged for tangible personal
             516      property or any other taxable transaction under Subsection 59-12-103 (1), excluding only cash
             517      discounts taken or any excise tax imposed on the purchase price by the federal government.
             518          [(21)] (22) "Regularly rented" means:
             519          (a) rented to a guest for value three or more times during a calendar year; and
             520          (b) advertised or held out to the public as a place that is regularly rented to guests for
             521      value.
             522          [(22)] (23) "Residential use" means the use in or around a home, apartment building,
             523      sleeping quarters, and similar facilities or accommodations.


             524          [(23)] (24) (a) "Retail sale" means any sale within the state of tangible personal property
             525      or any other taxable transaction under Subsection 59-12-103 (1), other than resale of such property,
             526      item, or service by a retailer or wholesaler to a user or consumer.
             527          (b) "Retail sale" includes sales by any farmer or other agricultural producer of poultry,
             528      eggs, or dairy products to consumers if the sales have an average monthly sales value of $125 or
             529      more.
             530          (c) "Retail sale" does not include, and no additional sales or use tax shall be assessed
             531      against, those transactions where a purchaser of tangible personal property pays applicable sales
             532      or use taxes on its initial nonexempt purchases of property and then enters into a sale-leaseback
             533      transaction by which title to such property is transferred by the purchaser-lessee to a lessor for
             534      consideration, provided:
             535          (i) the transaction is intended as a form of financing for the property to the
             536      purchaser-lessee; and
             537          (ii) pursuant to generally accepted accounting principles, the purchaser-lessee is required
             538      to capitalize the subject property for financial reporting purposes, and account for the lease
             539      payments as payments made under a financing arrangement.
             540          [(24)] (25) (a) "Retailer" means any person engaged in a regularly organized retail business
             541      in tangible personal property or any other taxable transaction under Subsection 59-12-103 (1), and
             542      who is selling to the user or consumer and not for resale.
             543          (b) "Retailer" includes commission merchants, auctioneers, and any person regularly
             544      engaged in the business of selling to users or consumers within the state.
             545          (c) "Retailer" does not include farmers, gardeners, stockmen, poultrymen, or other growers
             546      or agricultural producers producing and doing business on their own premises, except those who
             547      are regularly engaged in the business of buying or selling for a profit.
             548          (d) For purposes of this chapter the commission may regard as retailers the following if
             549      they determine it is necessary for the efficient administration of this chapter: salesmen,
             550      representatives, peddlers, or canvassers as the agents of the dealers, distributors, supervisors, or
             551      employers under whom they operate or from whom they obtain the tangible personal property sold
             552      by them, irrespective of whether they are making sales on their own behalf or on behalf of these
             553      dealers, distributors, supervisors, or employers, except that:
             554          (i) a printer's facility with which a retailer has contracted for printing shall not be


             555      considered to be a salesman, representative, peddler, canvasser, or agent of the retailer; and
             556          (ii) the ownership of property that is located at the premises of a printer's facility with
             557      which the retailer has contracted for printing and that consists of the final printed product, property
             558      that becomes a part of the final printed product, or copy from which the printed product is
             559      produced, shall not result in the retailer being deemed to have or maintain an office, distribution
             560      house, sales house, warehouse, service enterprise, or other place of business, or to maintain a stock
             561      of goods, within this state.
             562          [(25)] (26) "Sale" means any transfer of title, exchange, or barter, conditional or otherwise,
             563      in any manner, of tangible personal property or any other taxable transaction under Subsection
             564      59-12-103 (1), for consideration. It includes:
             565          (a) installment and credit sales;
             566          (b) any closed transaction constituting a sale;
             567          (c) any sale of electrical energy, gas, services, or entertainment taxable under this chapter;
             568          (d) any transaction if the possession of property is transferred but the seller retains the title
             569      as security for the payment of the price; and
             570          (e) any transaction under which right to possession, operation, or use of any article of
             571      tangible personal property is granted under a lease or contract and the transfer of possession would
             572      be taxable if an outright sale were made.
             573          [(26)] (27) (a) "Sales relating to schools" means the following sales by, amounts paid to,
             574      or amounts charged by a school:
             575          (i) sales that are directly related to the school's educational functions or activities
             576      including:
             577          (A) the sale of:
             578          (I) textbooks;
             579          (II) textbook fees;
             580          (III) laboratory fees;
             581          (IV) laboratory supplies; or
             582          (V) safety equipment;
             583          (B) the sale of clothing that:
             584          (I) a student is specifically required to wear as a condition of participation in a
             585      school-related event or school-related activity; and


             586          (II) is not readily adaptable to general or continued usage to the extent that it takes the
             587      place of ordinary clothing;
             588          (C) sales of food if the net or gross revenues generated by the food sales are deposited into
             589      a school district fund or school fund dedicated to school meals; or
             590          (D) transportation charges for official school activities; or
             591          (ii) amounts paid to or amounts charged by a school for admission to a school-related
             592      event or school-related activity.
             593          (b) "Sales relating to schools" does not include:
             594          (i) bookstore sales of items that are not educational materials or supplies;
             595          (ii) except as provided in Subsection [(26)] (27)(a)(i)(B), clothing; or
             596          (iii) amounts paid to or amounts charged by a school for admission to a school-related
             597      event or school-related activity if the amounts paid or charged are passed through to a person:
             598          (A) other than a:
             599          (I) school;
             600          (II) nonprofit organization authorized by a school board or a governing body of a private
             601      school to organize and direct a competitive secondary school activity; or
             602          (III) nonprofit association authorized by a school board or a governing body of a private
             603      school to organize and direct a competitive secondary school activity; and
             604          (B) that is required to collect sales and use taxes under this chapter.
             605          (c) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             606      commission may make rules defining the term "passed through."
             607          [(27)] (28) For purposes of this section and Section 59-12-104 , "school" means:
             608          (a) an elementary school or a secondary school that:
             609          (i) is a:
             610          (A) public school; or
             611          (B) private school; and
             612          (ii) provides instruction for one or more grades kindergarten through 12; or
             613          (b) a public school district.
             614          [(28)] (29) (a) "Semiconductor fabricating or processing materials" means tangible
             615      personal property:
             616          (i) used primarily in the process of:


             617          (A) (I) manufacturing a semiconductor; or
             618          (II) fabricating a semiconductor; or
             619          (B) maintaining an environment suitable for a semiconductor; or
             620          (ii) consumed primarily in the process of:
             621          (A) (I) manufacturing a semiconductor; or
             622          (II) fabricating a semiconductor; or
             623          (B) maintaining an environment suitable for a semiconductor.
             624          (b) "Semiconductor fabricating or processing materials" includes a chemical, catalyst, or
             625      other material used to:
             626          (i) produce or induce in a semiconductor a:
             627          (A) chemical change; or
             628          (B) physical change;
             629          (ii) remove impurities from a semiconductor; or
             630          (iii) improve the marketable condition of a semiconductor.
             631          [(29)] (30) "Senior citizen center" means a facility having the primary purpose of
             632      providing services to the aged as defined in Section 62A-3-101 .
             633          [(30)] (31) "State" means the state of Utah, its departments, and agencies.
             634          [(31)] (32) "Storage" means any keeping or retention of tangible personal property or any
             635      other taxable transaction under Subsection 59-12-103 (1), in this state for any purpose except sale
             636      in the regular course of business.
             637          [(32)] (33) (a) "Tangible personal property" means:
             638          (i) all goods, wares, merchandise, produce, and commodities;
             639          (ii) all tangible or corporeal things and substances which are dealt in or capable of being
             640      possessed or exchanged;
             641          (iii) water in bottles, tanks, or other containers; and
             642          (iv) all other physically existing articles or things, including property severed from real
             643      estate.
             644          (b) "Tangible personal property" does not include:
             645          (i) real estate or any interest or improvements in real estate;
             646          (ii) bank accounts, stocks, bonds, mortgages, notes, and other evidence of debt;
             647          (iii) insurance certificates or policies;


             648          (iv) personal or governmental licenses;
             649          (v) water in pipes, conduits, ditches, or reservoirs;
             650          (vi) currency and coinage constituting legal tender of the United States or of a foreign
             651      nation; and
             652          (vii) all gold, silver, or platinum ingots, bars, medallions, or decorative coins, not
             653      constituting legal tender of any nation, with a gold, silver, or platinum content of not less than
             654      80%.
             655          [(33)] (34) (a) "Telephone corporation" means a corporation that:
             656          (i) owns, controls, operates, or manages a telephone service; and
             657          (ii) engages in an activity described in Subsection [(33)] (34)(a)(i) for the shared use with
             658      or resale to any person of the telephone service.
             659          (b) A corporation described in Subsection [(33)] (34)(a) is a telephone corporation whether
             660      or not the Public Service Commission of Utah regulates:
             661          (i) the corporation; or
             662          (ii) the telephone service that the corporation owns, controls, operates, or manages.
             663          [(34)] (35) (a) For purposes of Subsection [(33)] (34) and Section 59-12-103 , "telephone
             664      service" means a two-way transmission:
             665          (i) by:
             666          (A) wire;
             667          (B) radio;
             668          (C) lightwave; or
             669          (D) other electromagnetic means; and
             670          (ii) of one or more of the following:
             671          (A) a sign;
             672          (B) a signal;
             673          (C) writing;
             674          (D) an image;
             675          (E) sound;
             676          (F) a message;
             677          (G) data; or
             678          (H) other information of any nature.


             679          (b) "Telephone service" includes:
             680          (i) cellular telephone service;
             681          (ii) private communications service; or
             682          (iii) automated digital telephone answering service.
             683          (c) "Telephone service" does not include a service or a transaction that a state or a political
             684      subdivision of a state is prohibited from taxing as of July 1, 2001, under the Internet Tax Freedom
             685      Act, Pub. L. No. 105-277.
             686          [(35)] (36) (a) "Use" means the exercise of any right or power over tangible personal
             687      property under Subsection 59-12-103 (1), incident to the ownership or the leasing of that property,
             688      item, or service.
             689          (b) "Use" does not include the sale, display, demonstration, or trial of that property in the
             690      regular course of business and held for resale.
             691          [(36)] (37) "Vehicle" means any aircraft, as defined in Section 72-10-102 ; any vehicle, as
             692      defined in Section 41-1a-102 ; any off-highway vehicle, as defined in Section 41-22-2 ; and any
             693      vessel, as defined in Section 41-1a-102 ; that is required to be titled, registered, or both. "Vehicle,"
             694      for purposes of Subsection 59-12-104 (36) only, also includes any locomotive, freight car, railroad
             695      work equipment, or other railroad rolling stock.
             696          [(37)] (38) "Vehicle dealer" means a person engaged in the business of buying, selling, or
             697      exchanging vehicles as defined in Subsection [(36)] (37).
             698          [(38)] (39) (a) "Vendor" means any person receiving any payment or consideration upon
             699      a sale of tangible personal property or any other taxable transaction under Subsection
             700      59-12-103 (1), or to whom the payment or consideration is payable.
             701          (b) "Vendor" does not mean a printer's facility described in Subsection [(24)] (25)(d).
             702          Section 5. Section 59-12-103 is amended to read:
             703           59-12-103. Sales and use tax base -- Rate -- Use of sales and use tax revenues.
             704          (1) A tax is imposed on the purchaser as provided in this part for amounts paid or charged
             705      for the following transactions:
             706          (a) retail sales of tangible personal property made within the state;
             707          (b) amounts paid to common carriers or to telephone corporations or telegraph
             708      corporations, whether the corporations are municipally or privately owned, for:
             709          (i) all transportation;


             710          (ii) [intrastate] telephone service, other than mobile telecommunications service, that
             711      originates and terminates within the boundaries of this state; [or]
             712          (iii) mobile telecommunications service that originates and terminates within the
             713      boundaries of one state only to the extent permitted by the Mobile Telecommunications Sourcing
             714      Act, 4 U.S.C. Sec. 116 et seq.; or
             715          [(iii)] (iv) telegraph service;
             716          (c) sales of the following for commercial use:
             717          (i) gas;
             718          (ii) electricity;
             719          (iii) heat;
             720          (iv) coal;
             721          (v) fuel oil; or
             722          (vi) other fuels;
             723          (d) sales of the following for residential use:
             724          (i) gas;
             725          (ii) electricity;
             726          (iii) heat;
             727          (iv) coal;
             728          (v) fuel oil; or
             729          (vi) other fuels;
             730          (e) sales of meals;
             731          (f) except as provided in Section 59-12-104 , amounts paid or charged as admission or user
             732      fees for theaters, movies, operas, museums, planetariums, shows of any type or nature, exhibitions,
             733      concerts, carnivals, amusement parks, amusement rides, circuses, menageries, fairs, races, contests,
             734      sporting events, dances, boxing matches, wrestling matches, closed circuit television broadcasts,
             735      billiard parlors, pool parlors, bowling lanes, golf, miniature golf, golf driving ranges, batting cages,
             736      skating rinks, ski lifts, ski runs, ski trails, snowmobile trails, tennis courts, swimming pools, water
             737      slides, river runs, jeep tours, boat tours, scenic cruises, horseback rides, sports activities, or any
             738      other amusement, entertainment, recreation, exhibition, cultural, or athletic activity;
             739          (g) amounts paid or charged for services:
             740          (i) for repairs or renovations of tangible personal property; or


             741          (ii) to install tangible personal property in connection with other tangible personal
             742      property;
             743          (h) except as provided in Subsection 59-12-104 (7), amounts paid or charged for cleaning
             744      or washing of tangible personal property;
             745          (i) amounts paid or charged for tourist home, hotel, motel, or trailer court accommodations
             746      and services that are regularly rented for less than 30 consecutive days;
             747          (j) amounts paid or charged for laundry or dry cleaning services;
             748          (k) amounts paid or charged for leases or rentals of tangible personal property if:
             749          (i) the tangible personal property's situs is in this state;
             750          (ii) the lessee took possession of the tangible personal property in this state; or
             751          (iii) within this state the tangible personal property is:
             752          (A) stored;
             753          (B) used; or
             754          (C) otherwise consumed;
             755          (l) amounts paid or charged for tangible personal property if within this state the tangible
             756      personal property is:
             757          (i) stored;
             758          (ii) used; or
             759          (iii) consumed; and
             760          (m) amounts paid or charged for prepaid telephone calling cards.
             761          (2) (a) Except as provided in Subsections (2)(b) and (c), beginning on July 1, 2001, a state
             762      tax and a local tax is imposed on a transaction described in Subsection (1) equal to the sum of:
             763          (i) a state tax imposed on the transaction at a rate of 4.75%; and
             764          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             765      transaction under this chapter other than this part.
             766          (b) Notwithstanding Subsection (2)(a), beginning on July 1, 2001, a state tax and a local
             767      tax is imposed on a transaction described in Subsection (1)(d) equal to the sum of:
             768          (i) a state tax imposed on the transaction at a rate of 2%; and
             769          (ii) a local tax equal to the sum of the tax rates a county, city, or town imposes on the
             770      transaction under this chapter other than this part.
             771          (c) Notwithstanding Subsections (2)(a) and (b), beginning on July 1, 2001, if a vendor


             772      collects a tax under Subsection 59-12-107 (1)(b) on a transaction described in Subsection (1), a
             773      state tax and a local tax is imposed on the transaction equal to the sum of:
             774          (i) a state tax imposed on the transaction at a rate of:
             775          (A) 4.75% for a transaction other than a transaction described in Subsection (1)(d); or
             776          (B) 2% for a transaction described in Subsection (1)(d); and
             777          (ii) except as provided in Subsection (2)(d), a local tax imposed on the transaction at a rate
             778      equal to the sum of the following tax rates:
             779          (A) (I) the lowest tax rate imposed by a county, city, or town under Section 59-12-204 , but
             780      only if all of the counties, cities, and towns in the state impose the tax under Section 59-12-204 ;
             781      or
             782          (II) the lowest tax rate imposed by a county, city, or town under Section 59-12-205 , but
             783      only if all of the counties, cities, and towns in the state impose the tax under Section 59-12-205 ;
             784      and
             785          (B) the tax rate authorized by Section 59-12-1102 , but only if all of the counties in the state
             786      impose the tax under Section 59-12-1102 .
             787          (d) Tax rates authorized under the following do not apply to Subsection (2)(c)(ii):
             788          (i) Subsection (2)(a)(i);
             789          (ii) Subsection (2)(b)(i);
             790          (iii) Subsection (2)(c)(i);
             791          (iv) Section 59-12-301 ;
             792          (v) Section 59-12-352 ;
             793          (vi) Section 59-12-353 ;
             794          (vii) Section 59-12-401 ;
             795          (viii) Section 59-12-402 ;
             796          (ix) Section 59-12-501 ;
             797          (x) Section 59-12-502 ;
             798          (xi) Section 59-12-603 ;
             799          (xii) Section 59-12-703 ;
             800          (xiii) Section 59-12-802 ;
             801          (xiv) Section 59-12-804 ;
             802          (xv) Section 59-12-1001 ;


             803          (xvi) Section 59-12-1201 ; or
             804          (xvii) Section 59-12-1302 .
             805          (3) (a) Except as provided in Subsections (4) through (9), the state taxes described in
             806      Subsections (2)(a)(i), (2)(b)(i), and (2)(c)(i) shall be deposited into the General Fund.
             807          (b) The local taxes described in Subsections (2)(a)(ii) and (2)(b)(ii) shall be distributed to
             808      a county, city, or town as provided in this chapter.
             809          (c) (i) Notwithstanding any provision of this chapter, each county, city, or town in the state
             810      shall receive the county's, city's, or town's proportionate share of the revenues generated by the
             811      local tax described in Subsection (2)(c)(ii) as provided in Subsection (3)(c)(ii).
             812          (ii) The commission shall determine a county's, city's, or town's proportionate share of the
             813      revenues under Subsection (3)(c)(i) by:
             814          (A) calculating an amount equal to:
             815          (I) the population of the county, city, or town; divided by
             816          (II) the total population of the state; and
             817          (B) multiplying the amount determined under Subsection (3)(c)(ii)(A) by the total amount
             818      of revenues generated by the local tax under Subsection (2)(c)(ii) for all counties, cities, and towns.
             819          (iii) (A) Except as provided in Subsection (3)(c)(iii)(B), population figures for purposes
             820      of this section shall be derived from the most recent official census or census estimate of the
             821      United States Census Bureau.
             822          (B) Notwithstanding Subsection (3)(c)(iii)(A), if a needed population estimate is not
             823      available from the United States Census Bureau, population figures shall be derived from the
             824      estimate from the Utah Population Estimates Committee created by executive order of the
             825      governor.
             826          (C) For purposes of this section, the population of a county may only include the
             827      population of the unincorporated areas of the county.
             828          (4) (a) Notwithstanding Subsection (3)(a), there shall be deposited in an Olympics special
             829      revenue fund or funds as determined by the Division of Finance under Section 51-5-4 , for the use
             830      of the Utah Sports Authority created under Title 63A, Chapter 7, Utah Sports Authority Act:
             831          (i) from January 1, 1990, through December 31, 1999, the amount of sales and use tax
             832      generated by a 1/64% tax rate on the taxable transactions under Subsection (1);
             833          (ii) from January 1, 1990, through June 30, 1999, the amount of revenue generated by a


             834      1/64% tax rate under Section 59-12-204 or Section 59-12-205 on the taxable transactions under
             835      Subsection (1); and
             836          (iii) interest earned on the amounts under Subsections (4)(a)(i) and (ii).
             837          (b) These funds shall be used:
             838          (i) by the Utah Sports Authority as follows:
             839          (A) to the extent funds are available, to transfer directly to a debt service fund or to
             840      otherwise reimburse to the state any amount expended on debt service or any other cost of any
             841      bonds issued by the state to construct any public sports facility as defined in Section 63A-7-103 ;
             842          (B) to pay for the actual and necessary operating, administrative, legal, and other expenses
             843      of the Utah Sports Authority, but not including protocol expenses for seeking and obtaining the
             844      right to host the Winter Olympic Games;
             845          (C) as otherwise appropriated by the Legislature; and
             846          (D) unless the Legislature appropriates additional funds from the Olympics Special
             847      Revenue Fund to the Utah Sports Authority, the Utah Sports Authority may not expend, loan, or
             848      pledge in the aggregate more than:
             849          (I) $59,000,000 of sales and use tax deposited into the Olympics Special Revenue Fund
             850      under Subsection (4)(a);
             851          (II) the interest earned on the amount described in Subsection (4)(b)(i)(D)(I); and
             852          (III) the revenues deposited into the Olympics Special Revenue Fund that are not sales and
             853      use taxes deposited under Subsection (4)(a) or interest on the sales and use taxes;
             854          (ii) to pay salary, benefits, or administrative costs associated with the State Olympic
             855      Officer under Subsection 63A-10-103 (3), except that the salary, benefits, or administrative costs
             856      may not be paid from the sales and use tax revenues generated by municipalities or counties and
             857      deposited under Subsection (4)(a)(ii).
             858          (c) A payment of salary, benefits, or administrative costs under Subsection 63A-10-103 (3)
             859      is not considered an expenditure of the Utah Sports Authority.
             860          (d) If the Legislature appropriates additional funds under Subsection (4)(b)(i)(D), the
             861      authority may not expend, loan, pledge, or enter into any agreement to expend, loan, or pledge the
             862      appropriated funds unless the authority:
             863          (i) contracts in writing for the full reimbursement of the monies to the Olympics Special
             864      Revenue Fund by a public sports entity or other person benefitting from the expenditure; and


             865          (ii) obtains a security interest that secures payment or performance of the obligation to
             866      reimburse.
             867          (e) A contract or agreement entered into in violation of Subsection (4)(d) is void.
             868          (5) (a) Notwithstanding Subsection (3)(a), beginning on July 1, 2001, the amount of sales
             869      and use tax generated annually by a 1/16% tax rate on the taxable transactions under Subsection
             870      (1) shall be used as provided in Subsections (5)(b) through (g).
             871          (b) (i) Beginning on July 1, 2001, $2,300,000 each year shall be transferred as dedicated
             872      credits to the Department of Natural Resources to:
             873          (A) implement the measures described in Subsections 63-34-14 (4)(a) through (d) to protect
             874      sensitive plant and animal species; or
             875          (B) award grants, up to the amount authorized by the Legislature in an appropriations act,
             876      to political subdivisions of the state to implement the measures described in Subsections
             877      63-34-14 (4)(a) through (d) to protect sensitive plant and animal species.
             878          (ii) Money transferred to the Department of Natural Resources under Subsection (5)(b)(i)
             879      may not be used to assist the United States Fish and Wildlife Service or any other person to list or
             880      attempt to have listed a species as threatened or endangered under the Endangered Species Act of
             881      1973, 16 U.S.C. Sec. 1531 et seq.
             882          (iii) At the end of each fiscal year:
             883          (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources
             884      Conservation and Development Fund created in Section 73-10-24 ;
             885          (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
             886      Program Subaccount created in Section 73-10c-5 ; and
             887          (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
             888      Program Subaccount created in Section 73-10c-5 .
             889          (c) Five hundred thousand dollars each year shall be deposited in the Agriculture Resource
             890      Development Fund created in Section 4-18-6 .
             891          (d) (i) One hundred thousand dollars each year shall be transferred as dedicated credits to
             892      the Division of Water Rights to cover the costs incurred in hiring legal and technical staff for the
             893      adjudication of water rights.
             894          (ii) At the end of each fiscal year:
             895          (A) 50% of any unexpended dedicated credits shall lapse to the Water Resources


             896      Conservation and Development Fund created in Section 73-10-24 ;
             897          (B) 25% of any unexpended dedicated credits shall lapse to the Utah Wastewater Loan
             898      Program Subaccount created in Section 73-10c-5 ; and
             899          (C) 25% of any unexpended dedicated credits shall lapse to the Drinking Water Loan
             900      Program Subaccount created in Section 73-10c-5 .
             901          (e) Fifty percent of the remaining amount generated by the 1/16% tax rate shall be
             902      deposited in the Water Resources Conservation and Development Fund created in Section
             903      73-10-24 for use by the Division of Water Resources. In addition to the uses allowed of the fund
             904      under Section 73-10-24 , the fund may also be used to:
             905          (i) provide a portion of the local cost share, not to exceed in any fiscal year 50% of the
             906      funds made available to the Division of Water Resources under this section, of potential project
             907      features of the Central Utah Project;
             908          (ii) conduct hydrologic and geotechnical investigations by the Department of Natural
             909      Resources in a cooperative effort with other state, federal, or local entities, for the purpose of
             910      quantifying surface and ground water resources and describing the hydrologic systems of an area
             911      in sufficient detail so as to enable local and state resource managers to plan for and accommodate
             912      growth in water use without jeopardizing the resource;
             913          (iii) fund state required dam safety improvements; and
             914          (iv) protect the state's interest in interstate water compact allocations, including the hiring
             915      of technical and legal staff.
             916          (f) Twenty-five percent of the remaining amount generated by the 1/16% tax rate shall be
             917      deposited in the Utah Wastewater Loan Program Subaccount created in Section 73-10c-5 for use
             918      by the Water Quality Board to fund wastewater projects.
             919          (g) Twenty-five percent of the remaining amount generated by the 1/16% tax rate shall be
             920      deposited in the Drinking Water Loan Program Subaccount created in Section 73-10c-5 for use
             921      by the Division of Drinking Water to:
             922          (i) provide for the installation and repair of collection, treatment, storage, and distribution
             923      facilities for any public water system, as defined in Section 19-4-102 ;
             924          (ii) develop underground sources of water, including springs and wells; and
             925          (iii) develop surface water sources.
             926          (6) (a) Notwithstanding Subsection (3)(a), beginning on July 1, 2001, the amount of sales


             927      and use tax generated annually by a 1/16% tax rate on the taxable transactions under Subsection
             928      (1) shall be used as provided in Subsections (6)(b) through (d).
             929          (b) (i) Five hundred thousand dollars each year shall be deposited in the Transportation
             930      Corridor Preservation Revolving Loan Fund created in Section 72-2-117 .
             931          (ii) At least 50% of the money deposited in the Transportation Corridor Preservation
             932      Revolving Loan Fund under Subsection (6)(b)(i) shall be used to fund loan applications made by
             933      the Department of Transportation at the request of local governments.
             934          (c) From July 1, 1997, through June 30, 2006, $500,000 each year shall be transferred as
             935      nonlapsing dedicated credits to the Department of Transportation for the State Park Access
             936      Highways Improvement Program created in Section 72-3-207 .
             937          (d) The remaining amount generated by the 1/16% tax rate shall be deposited in the class
             938      B and class C roads account to be expended as provided in Title 72, Chapter 2, Transportation
             939      Finances Act, for the use of class B and C roads.
             940          (7) (a) Notwithstanding Subsection (3)(a), beginning on January 1, 2000, the Division of
             941      Finance shall deposit into the Centennial Highway Fund created in Section 72-2-118 a portion of
             942      the state sales and use tax under Subsection (2) equal to the revenues generated by a 1/64% tax rate
             943      on the taxable transactions under Subsection (1).
             944          (b) Except for sales and use taxes deposited under Subsection (8), beginning on July 1,
             945      1999, the revenues generated by the 1/64% tax rate:
             946          (i) retained under Subsection 59-12-204 (7)(a) shall be retained by the counties, cities, or
             947      towns as provided in Section 59-12-204 ; and
             948          (ii) retained under Subsection 59-12-205 (4)(a) shall be distributed to each county, city, and
             949      town as provided in Section 59-12-205 .
             950          (8) Notwithstanding Subsection (3)(a), beginning on July 1, 1999, the commission shall
             951      deposit into the Airport to University of Utah Light Rail Restricted Account created in Section
             952      17A-2-1064 the portion of the sales and use tax under Sections 59-12-204 and 59-12-205 that is:
             953          (a) generated by a city or town that will have constructed within its boundaries the Airport
             954      to University of Utah Light Rail described in the Transportation Equity Act for the 21st Century,
             955      Pub. L. No. 105-178, Sec. 3030(c)(2)(B)(i)(II), 112 Stat. 107; and
             956          (b) equal to the revenues generated by a 1/64% tax rate on the taxable items and services
             957      under Subsection (1).


             958          (9) (a) Notwithstanding Subsection (3)(a), for fiscal years beginning on or after fiscal year
             959      2002-03, the commission shall on or before September 30 of each year deposit the difference
             960      described in Subsection (9)(b) into the Remote Sales Restricted Account created in Section
             961      59-12-103.2 if that difference is greater than $0.
             962          (b) The difference described in Subsection (9)(a) is equal to the difference between:
             963          (i) the total amount of revenues under Subsection (2)(c)(i) the commission received from
             964      vendors collecting a tax under Subsection 59-12-107(1)(b) for the fiscal year immediately
             965      preceding the September 30 described in Subsection (9)(a); and
             966          (ii) the total amount of revenues under Subsection (2)(c)(i) the commission estimates that
             967      the commission received from vendors described in Subsection 59-12-107(1)(b) for fiscal year
             968      2000-01.
             969          (10) (a) For purposes of amounts paid or charged as admission or user fees relating to the
             970      Olympic Winter Games of 2002, the amounts are considered to be paid or charged on the day on
             971      which the Salt Lake Organizing Committee for the Olympic Winter Games of 2002 or a person
             972      designated by the Salt Lake Organizing Committee for the Olympic Winter Games of 2002 sends
             973      a purchaser confirmation of the purchase of an admission or user fee described in Subsection
             974      (1)(f).
             975          (b) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the
             976      commission shall make rules defining what constitutes sending a purchaser confirmation under
             977      Subsection (10)(a).
             978          Section 6. Section 59-12-207 is amended to read:
             979           59-12-207. Report of tax collections -- Point of sale when retailer has no permanent
             980      place of business or more than one place of business is determined by rule of commission --
             981      Public utilities -- Mobile telecommunications service.
             982          [All] (1) Except as provided in Subsection (4), all sales and use taxes collected under this
             983      part shall be reported to the commission on forms [which] that accurately identify the location
             984      where the sale or use transaction was consummated. [If]
             985          (2) Except as provided in Subsection (4), if a retailer has no permanent place of business
             986      in the state or has more than one place of business, the place or places at which the retail sales are
             987      consummated for the purposes of this part shall be determined under rules of the commission. [In
             988      those counties where the taxes herein authorized are imposed,]


             989          (3) (a) Except as provided in Subsection (4), a public [utilities] utility as defined [by Title
             990      54, are] in Section 54-2-1 is not obligated to determine the place or places within any county where
             991      public utility services are rendered[, and the].
             992          (b) The commission shall apportion the sales and use taxes collected under this part from
             993      public utility services to cities and towns within the respective counties[, revenues arising from
             994      such services,]:
             995          (i) on an equitable basis [pursuant to an appropriate]; and
             996          (ii) in accordance with a formula and [under] rules [to be] prescribed [and adopted by it]
             997      by the commission.
             998          (4) Notwithstanding Subsections (1) through (3), mobile telecommunications service is
             999      subject to the sourcing rules provided in the Mobile Telecommunications Sourcing Act, 4 U.S.C.
             1000      Sec. 116 et seq.
             1001          Section 7. Section 69-2-2 is amended to read:
             1002           69-2-2. Definitions.
             1003          As used in this chapter:
             1004          [(3)] (1) "911 emergency telephone service" means a communication system which
             1005      provides citizens with rapid direct access to public emergency operation centers by dialing the
             1006      telephone number "911" with the objective of reducing the response time to situations requiring
             1007      law enforcement, fire, medical, rescue, and other emergency services.
             1008          [(1)] (2) "Local exchange service" means the provision of public telecommunications
             1009      services by a wireline common carrier to customers within a geographic area encompassing one
             1010      or more local communities as described in the carrier's service territory maps, tariffs, price lists,
             1011      or rate schedules filed with and approved by the Public Service Commission.
             1012          [(2)] (3) "Local exchange service switched access line" means the transmission facility and
             1013      local switching equipment used by a wireline common carrier to connect a customer location to
             1014      a carrier's local exchange switching network for providing two-way interactive voice, or voice
             1015      capable, services.
             1016          (4) "Mobile telecommunications service" is as defined in Section 54-8b-2 .
             1017          [(4)] (5) "Public agency" means any county, city, town, special service district, or public
             1018      authority located within the state which provides or has authority to provide fire fighting, law
             1019      enforcement, ambulance, medical, or other emergency services.


             1020          [(5)] (6) "Public safety agency" means a functional division of a public agency which
             1021      provides fire fighting, law enforcement, medical, or other emergency services.
             1022          [(6)] (7) "Radio communications access line" means the radio equipment and assigned
             1023      customer identification number used to connect a mobile or fixed radio customer in Utah to a radio
             1024      communication service provider's network for two-way interactive voice, or voice capable,
             1025      services.
             1026          [(7)] (8) "Radio communications service" means a public telecommunications service
             1027      providing the capability of two-way interactive telecommunications between mobile and fixed
             1028      radio customers, and between mobile or fixed radio customers and the local exchange service
             1029      network customers of a wireline common carrier. Radio communications service providers
             1030      include corporations, persons or entities offering cellular telephone service, enhanced specialized
             1031      mobile radio service, rural radio service, radio common carrier services, personal communications
             1032      services, and any equivalent wireless public telecommunications service, as defined in 47 CFR,
             1033      parts 20, 21, 22, 24, and 90.
             1034          [(8)] (9) "Wireline common carrier" means a public telecommunications service provider
             1035      that primarily uses metallic or nonmetallic cables and wires for connecting customers to its local
             1036      exchange service networks.
             1037          Section 8. Section 69-2-5 is amended to read:
             1038           69-2-5. Funding for 911 emergency telephone service.
             1039          (1) In providing funding of 911 emergency telephone service, any public agency
             1040      establishing a 911 emergency telephone service may:
             1041          (a) seek assistance from the federal or state government, to the extent constitutionally
             1042      permissible, in the form of loans, advances, grants, subsidies, and otherwise, directly or indirectly;
             1043          (b) seek funds appropriated by local governmental taxing authorities for the funding of
             1044      public safety agencies; and
             1045          (c) seek gifts, donations, or grants from individuals, corporations, or other private entities.
             1046          (2) For purposes of providing funding of 911 emergency telephone service, special service
             1047      districts may raise funds as provided in Section 17A-2-1322 and may borrow money and incur
             1048      indebtedness as provided in Section 17A-2-1316 .
             1049          (3) (a) [The] Except as provided in Subsection (3)(b), and subject to Subsection (3)(f), the
             1050      governing authority of any public agency providing 911 emergency telephone service may levy


             1051      monthly an emergency services telephone charge on each local exchange service switched access
             1052      line and each revenue producing radio communications access line with a billing address within
             1053      the boundaries of the area served by the public agency[, except as provided in Subsection (3)(b)].
             1054          (b) [Access] Notwithstanding Subsection (3)(a), access lines provided for public coin
             1055      telephone service are exempt from emergency telephone charges.
             1056          (c) The amount of the charge levied under this section may not exceed 53 cents per month
             1057      for each local exchange service switched access line and 53 cents per month for each radio
             1058      communications access line.
             1059          (d) Notification of intent to levy the charge shall be given to the Public Service
             1060      Commission at least 30 days prior to the effective date.
             1061          (e) [An] Subject to Subsection (3)(f), an emergency services telephone charge levied under
             1062      this section shall be billed and collected by the corporation, person, or entity that provides the local
             1063      exchange service switched access line services or radio communications access line services and
             1064      remitted to the public agency providing 911 emergency telephone service in the billed customer
             1065      location area as directed by the public agency.
             1066          (f) An emergency services telephone charge on a mobile telecommunications service may
             1067      be levied, billed, and collected only to the extent permitted by the Mobile Telecommunications
             1068      Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             1069          (4) (a) Any money received by the public agency for the provision of 911 emergency
             1070      telephone service shall be deposited in a special emergency telephone service fund.
             1071          (b) (i) The money in the emergency telephone service fund shall be expended by the public
             1072      agency to pay the costs of establishing, installing, maintaining, and operating a 911 emergency
             1073      telephone system or integrating a 911 system into an established public safety dispatch center,
             1074      including contracting with the providers of local exchange service, radio communications service,
             1075      and vendors of appropriate terminal equipment as necessary to implement the 911 emergency
             1076      telephone service.
             1077          (ii) Revenues derived for the funding of 911 emergency telephone service may only be
             1078      used for that portion of costs related to the operation of the 911 emergency telephone system when
             1079      such a system is integrated with any public safety dispatch system.
             1080          Section 9. Section 69-2-5.5 is amended to read:
             1081           69-2-5.5. Emergency services telephone charge to fund the Poison Control Center.


             1082          (1) [There] Subject to Subsection (13), there is imposed an emergency services telephone
             1083      charge of 7 cents per month on each local exchange service switched access line and each revenue
             1084      producing radio communications access line that is subject to an emergency services telephone
             1085      charge levied by a public agency under Section 69-2-5 .
             1086          (2) The emergency services telephone charge imposed under this section shall be:
             1087          (a) subject to Subsection (13), billed and collected by the corporation, person, or entity that
             1088      provides local exchange service switched access line services or radio communications access line
             1089      services and remitted monthly to the State Tax Commission; and
             1090          (b) deposited into the General Fund as dedicated credits to pay for:
             1091          (i) costs of establishing, installing, maintaining, and operating the University of Utah
             1092      Poison Control Center; and
             1093          (ii) expenses of the State Tax Commission to administer and enforce the collection of the
             1094      emergency services telephone charges.
             1095          (3) Funds for the University of Utah Poison Control Center program are nonlapsing.
             1096          (4) Emergency services telephone charges remitted to the State Tax Commission pursuant
             1097      to Subsection (2) shall be accompanied by the form prescribed by the commission.
             1098          (5) The State Tax Commission may make rules to administer and enforce the collection
             1099      of emergency services telephone charges imposed under this section.
             1100          (6) A provider of local exchange service switched access line services or radio
             1101      communications access line services who fails to comply with this section is subject to penalties
             1102      and interest as provided in Sections 59-1-401 and 59-1-402 .
             1103          (7) (a) Except as provided in Subsections (8) through (11), and subject to Subsection (13),
             1104      the State Tax Commission shall assess a charge imposed under this section within three years after
             1105      a provider of local exchange service switched access line services or radio communications access
             1106      line services files a return.
             1107          (b) Except as provided in Subsections (8) through (11), if the commission does not assess
             1108      a charge imposed under this section within the three-year period provided in Subsection (7)(a), the
             1109      commission may not commence a proceeding to collect the charge.
             1110          (8) Notwithstanding Subsection (7), and subject to Subsection (13), the State Tax
             1111      Commission may assess a charge at any time if a provider of local exchange service switched
             1112      access line services or radio communications access line services:


             1113          (a) files a false or fraudulent return with intent to evade; or
             1114          (b) does not file a return.
             1115          (9) Notwithstanding Subsection (7), beginning on July 1, 1998, the State Tax Commission
             1116      may extend the period to make an assessment or commence a proceeding to collect the charge
             1117      imposed under this section if:
             1118          (a) the three-year period under Subsection (7) has not expired; and
             1119          (b) the commission and the provider of local exchange service switched access line
             1120      services or radio communications access line services sign a written agreement:
             1121          (i) authorizing the extension; and
             1122          (ii) providing for the length of the extension.
             1123          (10) If the State Tax Commission delays an audit at the request of a provider of local
             1124      exchange service switched access line services or radio communications access line services, the
             1125      commission may make an assessment as provided in Subsection (11) if:
             1126          (a) the provider of local exchange service switched access line services or radio
             1127      communications access line services subsequently refuses to agree to an extension request by the
             1128      commission; and
             1129          (b) the three-year period under Subsection (7) expires before the commission completes
             1130      the audit.
             1131          (11) An assessment under Subsection (10) shall be:
             1132          (a) for the time period for which the State Tax Commission could not make an assessment
             1133      because of the expiration of the three-year period; and
             1134          (b) in an amount equal to the difference between:
             1135          (i) the commission's estimate of the amount of the charge the provider of local exchange
             1136      service switched access line services or radio communications access line services would have
             1137      been assessed for the time period described in Subsection (11)(a); and
             1138          (ii) the amount of the charge the provider of local exchange service switched access line
             1139      services or radio communications access line services actually paid for the time period described
             1140      in Subsection (11)(a).
             1141          (12) (a) Except as provided in Subsection (12)(b), the State Tax Commission may not
             1142      make a credit or refund unless the provider of local exchange service switched access line services
             1143      or radio communications access line services files a claim with the commission within three years


             1144      of the date of overpayment.
             1145          (b) Notwithstanding Subsection (12)(a), beginning on July 1, 1998, the commission shall
             1146      extend the period for a provider of local exchange service switched access line services or radio
             1147      communications access line services to file a claim under Subsection (12)(a) if:
             1148          (i) the three-year period under Subsection (12)(a) has not expired; and
             1149          (ii) the commission and the provider of local exchange service switched access line
             1150      services or radio communications access line services sign a written agreement:
             1151          (A) authorizing the extension; and
             1152          (B) providing for the length of the extension.
             1153          (13) An emergency services telephone charge under this section on a mobile
             1154      telecommunications service may be imposed, billed, and collected only to the extent permitted by
             1155      the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             1156          Section 10. Effective date.
             1157          This act takes effect on July 1, 2002, and applies to customer bills issued after August 1,
             1158      2002, in accordance with the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec 116 et seq.





Legislative Review Note
    as of 1-29-02 4:25 PM



This legislation includes a requirement that allows a municipality to levy and collect a $1 charge
for mobile telecommunications service if on or before July 1, 2001, the municipality by ordinance
levied and collected the charge. A municipality that does not meet this and other requirements
established in the legislation may not levy and collect such a charge. This legislation arguably
creates classes of municipalities on the basis of the date a municipality enacted an ordinance to
levy and collect the charge, and treats the taxing authority of these classes of municipalities
differently. If these classifications are challenged as being special legislation or a violation of
equal protection or uniform operation of the laws principles, a court is likely to uphold these
classifications if the court finds that the classifications are rational and related to a reasonable
statutory objective.

Additionally, the legislation provides that beginning on July 1, 2003, a municipality may not levy
and collect the above charge on mobile telecommunications service. This prohibition could
potentially be subject to challenge because it is unclear whether a municipality is given direct
power to tax under Utah Constitution Article XI, Section 5, or whether under Utah Constitution
Article XIII, Section 5, a municipality may only tax if the Legislature by statute delegates this
power to the municipality. If a court finds that a municipality does not have direct power to tax
and may only tax if the Legislature grants this power to the municipality by statute, the prohibition
would likely be upheld.

Office of Legislative Research and General Counsel


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