! The Capitol Complex is open to the public with some limitations. All meetings are still available virtually online. Please visit the Capitol Information page for details.

Download Zipped Introduced WordPerfect SB0096S01.ZIP
[Status][Bill Documents][Fiscal Note][Bills Directory]

First Substitute S.B. 96

Representative Kevin S. Garn proposes the following substitute bill:


             1     
MULTI-CHANNEL VIDEO OR AUDIO

             2     
SERVICE TAX ACT AMENDMENTS

             3     
2008 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Chief Sponsor: Wayne L. Niederhauser

             6     
House Sponsor: Kevin S. Garn

             7     
             8      LONG TITLE
             9      General Description:
             10          This bill amends the Multi-Channel Video or Audio Service Tax Act relating to the
             11      calculation of the tax.
             12      Highlighted Provisions:
             13          This bill:
             14          .    provides that a county or municipality franchise fee a multi-channel video or audio
             15      service provider pays, passes through to a purchaser, and separately states on the
             16      purchaser's bill is not considered to be an amount paid or charged for purposes of
             17      imposing the tax; and
             18          .    makes technical changes.
             19      Monies Appropriated in this Bill:
             20          None
             21      Other Special Clauses:
             22          This bill takes effect on January 1, 2009.
             23      Utah Code Sections Affected:
             24      AMENDS:
             25          59-26-103, as last amended by Laws of Utah 2007, Chapter 288


             26     
             27      Be it enacted by the Legislature of the state of Utah:
             28          Section 1. Section 59-26-103 is amended to read:
             29           59-26-103. Imposition of tax -- Rate.
             30          (1) Subject to Subsection (2) and Section 59-26-104.5 , there is imposed as provided in
             31      this part a tax on the purchaser equal to 6.25% of [amounts] the amount paid or charged for
             32      multi-channel video or audio service provided by a multi-channel video or audio service
             33      provider:
             34          [(1)] (a) within the state; and
             35          [(2)] (b) to the extent permitted by federal law.
             36          (2) For purposes of Subsection (1), the amount paid or charged for multi-channel video
             37      or audio service may not include a county or municipality franchise fee a multi-channel video
             38      or audio service provider:
             39          (a) pays;
             40          (b) passes through to a purchaser; and
             41          (c) separately states as a county or municipality franchise fee on a bill provided to the
             42      purchaser described in Subsection (2)(b).
             43          Section 2. Effective date.
             44          This bill takes effect on January 1, 2009.


[Bill Documents][Bills Directory]