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H.B. 303 Enrolled





Chief Sponsor: Brad L. Dee

Senate Sponsor: Stephen H. Urquhart

             7      LONG TITLE
             8      General Description:
             9          This bill provides for the collection of a prepaid wireless 911 service charge from a
             10      prepaid wireless customer at the point of retail sale.
             11      Highlighted Provisions:
             12          This bill:
             13          .    defines terms;
             14          .    provides for the collection of a prepaid wireless 911 service charge from a prepaid
             15      wireless customer at the point of retail sale;
             16          .    describes the responsibilities of a seller to collect the charge from a customer and to
             17      remit the charge to the State Tax Commission;
             18          .    describes the responsibilities of the State Tax Commission in collecting and
             19      distributing money collected from the prepaid wireless 911 service charge;
             20          .    allows a seller and the State Tax Commission to each retain a portion of money
             21      collected from the charge for administration; and
             22          .    makes technical changes.
             23      Money Appropriated in this Bill:
             24          None
             25      Other Special Clauses:
             26          This bill takes effect on July 1, 2011.
             27      Utah Code Sections Affected:
             28      ENACTS:
             29          69-2-5.7, Utah Code Annotated 1953

             31      Be it enacted by the Legislature of the state of Utah:
             32          Section 1. Section 69-2-5.7 is enacted to read:
             33          69-2-5.7. Prepaid wireless telecommunications charge to fund 911 service.
             34          (1) As used in this section:
             35          (a) "Consumer" means a person who purchases prepaid wireless telecommunications
             36      service in a transaction.
             37          (b) "Prepaid wireless 911 service charge" means the charge that is required to be
             38      collected by a seller from a consumer in the amount established under Subsection (2).
             39          (c) (i) "Prepaid wireless telecommunications service" means a wireless
             40      telecommunications service that:
             41          (A) is paid for in advance;
             42          (B) is sold in predetermined units of time or dollars that decline with use in a known
             43      amount or provides unlimited use of the service for a fixed amount or time; and
             44          (C) allows a caller to dial 911 to access 911 emergency telephone service.
             45          (ii) "Prepaid wireless telecommunications service" does not include a wireless
             46      telecommunications service that is billed:
             47          (A) to a customer on a recurring basis; and
             48          (B) in a manner that includes the emergency services telecommunications charges,
             49      described in Sections 69-2-5 , 69-2-5.5 , and 69-2-5.6 , for each radio communication access line
             50      assigned to the customer.
             51          (d) "Seller" means a person that sells prepaid wireless telecommunications service to a
             52      consumer.
             53          (e) "Transaction" means each purchase of prepaid wireless telecommunications service
             54      from a seller.
             55          (f) "Wireless telecommunications service" means commercial mobile radio service as
             56      defined by 47 C.F.R. Sec. 20.3, as amended.
             57          (2) There is imposed a prepaid wireless 911 service charge of 1.9% of the sales price

             58      per transaction.
             59          (3) The prepaid wireless 911 service charge shall be collected by the seller from the
             60      consumer for each transaction occurring in this state.
             61          (4) The prepaid wireless 911 service charge shall be separately stated on an invoice,
             62      receipt, or similar document that is provided by the seller to the consumer.
             63          (5) For purposes of Subsection (3), the location of a transaction is determined in
             64      accordance with Sections 59-12-211 through 59-12-215 .
             65          (6) When prepaid wireless telecommunications service is sold with one or more other
             66      products or services for a single non-itemized price, then the percentage specified in Section
             67      (2) shall apply to the entire non-itemized price.
             68          (7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
             69      the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
             70      charge.
             71          (8) Prepaid wireless 911 service charges collected by a seller, except as retained under
             72      Subsection (7), shall be remitted to the State Tax Commission at the same time as the seller
             73      remits to the State Tax Commission money collected by the person under Title 59, Chapter 12,
             74      Sales and Use Tax Act.
             75          (9) The State Tax Commission:
             76          (a) shall collect, enforce, and administer the charge imposed under this section using
             77      the same procedures used in the administration, collection, and enforcement of the state sales
             78      and use taxes under:
             79          (i) Title 59, Chapter 1, General Taxation Policies; and
             80          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
             81          (A) Section 59-12-104 ;
             82          (B) Section 59-12-104.1 ;
             83          (C) Section 59-12-104.2 ;
             84          (D) Section 59-12-107.1 ; and
             85          (E) Section 59-12-123 ;

             86          (b) may retain up to 1.5% of the prepaid wireless 911 service charge revenue collected
             87      under Subsection (9)(a) as reimbursement for administering this section;
             88          (c) shall distribute the prepaid wireless 911 service charge revenue, except as retained
             89      under Subsection (9)(b), as follows:
             90          (i) 80.3% of the revenue shall be distributed to each county, city, or town in the same
             91      percentages and in the same manner as the entities receive money to fund 911 emergency
             92      telecommunications services under Section 69-2-5 ;
             93          (ii) 9.2% of the revenue shall be distributed to fund the Poison Control Center as in
             94      Section 69-2-5.5 ; and
             95          (iii) 10.5% of the revenue shall be distributed to fund the statewide unified E-911
             96      emergency service as in Section 69-2-5.6 ; and
             97          (d) may make rules in accordance with Title 63G, Chapter 3, Utah Administrative
             98      Rulemaking Act, to administer, collect, and enforce the charges imposed under this section.
             99          Section 2. Effective date.
             100          This bill takes effect on July 1, 2011.

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