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H.B. 476 Enrolled

             1     

AMENDMENTS TO GOVERNMENT

             2     
2012 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: Don L. Ipson

             5     
Senate Sponsor: Jerry W. Stevenson

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill amends provisions related to certain telecommunications charges.
             10      Highlighted Provisions:
             11          This bill:
             12          .    requires the State Tax Commission to redistribute certain telecommunications
             13      charges under certain circumstances; and
             14          .    makes technical and conforming changes.
             15      Money Appropriated in this Bill:
             16          None
             17      Other Special Clauses:
             18          This bill takes effect on July 1, 2012.
             19      Utah Code Sections Affected:
             20      AMENDS:
             21          69-2-5, as last amended by Laws of Utah 2011, Chapter 309
             22          69-2-5.5, as last amended by Laws of Utah 2011, Chapter 309
             23          69-2-5.6, as last amended by Laws of Utah 2011, Chapter 309
             24          69-2-5.7, as enacted by Laws of Utah 2011, Chapter 273
             25      ENACTS:
             26          69-2-5.8, Utah Code Annotated 1953
             27     
             28      Be it enacted by the Legislature of the state of Utah:
             29          Section 1. Section 69-2-5 is amended to read:


             30           69-2-5. Funding for 911 emergency telecommunications service -- Administrative
             31      charge.
             32          (1) In providing funding of 911 emergency telecommunications service, any public
             33      agency establishing a 911 emergency telecommunications service may:
             34          (a) seek assistance from the federal or state government, to the extent constitutionally
             35      permissible, in the form of loans, advances, grants, subsidies, and otherwise, directly or
             36      indirectly;
             37          (b) seek funds appropriated by local governmental taxing authorities for the funding of
             38      public safety agencies; and
             39          (c) seek gifts, donations, or grants from individuals, corporations, or other private
             40      entities.
             41          (2) For purposes of providing funding of 911 emergency telecommunications service,
             42      special service districts may raise funds as provided in Section 17D-1-105 and may borrow
             43      money and incur indebtedness as provided in Section 17D-1-103 .
             44          (3) (a) Except as provided in Subsection (3)(b) and subject to the other provisions of
             45      this Subsection (3) a county, city, or town within which 911 emergency telecommunications
             46      service is provided may levy monthly an emergency services telecommunications charge on:
             47          (i) each local exchange service switched access line within the boundaries of the
             48      county, city, or town;
             49          (ii) each revenue producing radio communications access line with a billing address
             50      within the boundaries of the county, city, or town; and
             51          (iii) any other service, including voice over Internet protocol, provided to a user within
             52      the boundaries of the county, city, or town that allows the user to make calls to and receive
             53      calls from the public switched telecommunications network, including commercial mobile
             54      radio service networks.
             55          (b) Notwithstanding Subsection (3)(a), an access line provided for public coin
             56      telecommunications service is exempt from emergency telecommunications charges.
             57          (c) The amount of the charge levied under this section may not exceed:


             58          (i) 61 cents per month for each local exchange service switched access line;
             59          (ii) 61 cents per month for each radio communications access line; and
             60          (iii) 61 cents per month for each service under Subsection (3)(a)(iii).
             61          (d) (i) For purposes of this Subsection (3)(d) the following terms shall be defined as
             62      provided in Section 59-12-102 or 59-12-215 :
             63          (A) "mobile telecommunications service";
             64          (B) "place of primary use";
             65          (C) "service address"; and
             66          (D) "telecommunications service."
             67          (ii) An access line described in Subsection (3)(a) is considered to be within the
             68      boundaries of a county, city, or town if the telecommunications services provided over the
             69      access line are located within the county, city, or town:
             70          (A) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax
             71      Act; and
             72          (B) determined in accordance with Section 59-12-215 .
             73          (iii) The rate imposed on an access line under this section shall be determined in
             74      accordance with Subsection (3)(d)(iv) if the location of an access line described in Subsection
             75      (3)(a) is determined under Subsection (3)(d)(ii) to be a county, city, or town other than county,
             76      city, or town in which is located:
             77          (A) for a telecommunications service, the purchaser's service address; or
             78          (B) for mobile telecommunications service, the purchaser's place of primary use.
             79          (iv) The rate imposed on an access line under this section shall be the lower of:
             80          (A) the rate imposed by the county, city, or town in which the access line is located
             81      under Subsection (3)(d)(ii); or
             82          (B) the rate imposed by the county, city, or town in which it is located:
             83          (I) for telecommunications service, the purchaser's service address; or
             84          (II) for mobile telecommunications service, the purchaser's place of primary use.
             85          (e) (i) A county, city, or town shall notify the Public Service Commission of the intent


             86      to levy the charge under this Subsection (3) at least 30 days before the effective date of the
             87      charge being levied.
             88          (ii) For purposes of this Subsection (3)(e):
             89          (A) "Annexation" means an annexation to:
             90          (I) a city or town under Title 10, Chapter 2, Part 4, Annexation; or
             91          (II) a county under Title 17, Chapter 2, County Consolidations and Annexations.
             92          (B) "Annexing area" means an area that is annexed into a county, city, or town.
             93          (iii) (A) Except as provided in Subsection (3)(e)(iii)(C) or (D), if on or after July 1,
             94      2003, a county, city, or town enacts or repeals a charge or changes the amount of the charge
             95      under this section, the enactment, repeal, or change shall take effect:
             96          (I) on the first day of a calendar quarter; and
             97          (II) after a 90-day period beginning on the date the State Tax Commission receives
             98      notice meeting the requirements of Subsection (3)(e)(iii)(B) from the county, city, or town.
             99          (B) The notice described in Subsection (3)(e)(iii)(A) shall state:
             100          (I) that the county, city, or town will enact or repeal a charge or change the amount of
             101      the charge under this section;
             102          (II) the statutory authority for the charge described in Subsection (3)(e)(iii)(B)(I);
             103          (III) the effective date of the charge described in Subsection (3)(e)(iii)(B)(I); and
             104          (IV) if the county, city, or town enacts the charge or changes the amount of the charge
             105      described in Subsection (3)(e)(iii)(B)(I), the amount of the charge.
             106          (C) Notwithstanding Subsection (3)(e)(iii)(A), the enactment of a charge or a charge
             107      increase under this section shall take effect on the first day of the first billing period:
             108          (I) that begins after the effective date of the enactment of the charge or the charge
             109      increase; and
             110          (II) if the billing period for the charge begins before the effective date of the enactment
             111      of the charge or the charge increase imposed under this section.
             112          (D) Notwithstanding Subsection (3)(e)(iii)(A), the repeal of a charge or a charge
             113      decrease under this section shall take effect on the first day of the last billing period:


             114          (I) that began before the effective date of the repeal of the charge or the charge
             115      decrease; and
             116          (II) if the billing period for the charge begins before the effective date of the repeal of
             117      the charge or the charge decrease imposed under this section.
             118          (iv) (A) Except as provided in Subsection (3)(e)(iv)(C) or (D), if for an annexation that
             119      occurs on or after July 1, 2003, the annexation will result in the enactment, repeal, or a change
             120      in the amount of a charge imposed under this section for an annexing area, the enactment,
             121      repeal, or change shall take effect:
             122          (I) on the first day of a calendar quarter; and
             123          (II) after a 90-day period beginning on the date the State Tax Commission receives
             124      notice meeting the requirements of Subsection (3)(e)(iv)(B) from the county, city, or town that
             125      annexes the annexing area.
             126          (B) The notice described in Subsection (3)(e)(iv)(A) shall state:
             127          (I) that the annexation described in Subsection (3)(e)(iv)(A) will result in an
             128      enactment, repeal, or a change in the charge being imposed under this section for the annexing
             129      area;
             130          (II) the statutory authority for the charge described in Subsection (3)(e)(iv)(B)(I);
             131          (III) the effective date of the charge described in Subsection (3)(e)(iv)(B)(I); and
             132          (IV) if the county, city, or town enacts the charge or changes the amount of the charge
             133      described in Subsection (3)(e)(iv)(B)(I), the amount of the charge.
             134          (C) Notwithstanding Subsection (3)(e)(iv)(A), the enactment of a charge or a charge
             135      increase under this section shall take effect on the first day of the first billing period:
             136          (I) that begins after the effective date of the enactment of the charge or the charge
             137      increase; and
             138          (II) if the billing period for the charge begins before the effective date of the enactment
             139      of the charge or the charge increase imposed under this section.
             140          (D) Notwithstanding Subsection (3)(e)(iv)(A), the repeal of a charge or a charge
             141      decrease under this section shall take effect on the first day of the last billing period:


             142          (I) that began before the effective date of the repeal of the charge or the charge
             143      decrease; and
             144          (II) if the billing period for the charge begins before the effective date of the repeal of
             145      the charge or the charge decrease imposed under this section.
             146          (f) Subject to Subsection (3)(g), an emergency services telecommunications charge
             147      levied under this section shall:
             148          (i) be billed and collected by the person that provides the:
             149          (A) local exchange service switched access line services; or
             150          (B) radio communications access line services; and
             151          (ii) except for costs retained under Subsection (3)(h), remitted to the State Tax
             152      Commission.
             153          (g) An emergency services telecommunications charge on a mobile
             154      telecommunications service may be levied, billed, and collected only to the extent permitted by
             155      the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             156          (h) The person that bills and collects the charges levied under Subsection (3)(f) may:
             157          (i) bill the charge imposed by this section in combination with the charge levied under
             158      Section 69-2-5.6 as one line item charge; and
             159          (ii) retain an amount not to exceed 1.5% of the levy collected under this section as
             160      reimbursement for the cost of billing, collecting, and remitting the levy.
             161          (i) The State Tax Commission shall:
             162          (i) collect, enforce, and administer the charge imposed under this Subsection (3) using
             163      the same procedures used in the administration, collection, and enforcement of the state sales
             164      and use taxes under:
             165          (A) Title 59, Chapter 1, General Taxation Policies; and
             166          (B) Title 59, Chapter 12, Part 1, Tax Collection, except for:
             167          (I) Section 59-12-104 ;
             168          (II) Section 59-12-104.1 ;
             169          (III) Section 59-12-104.2 ;


             170          (IV) Section 59-12-107.1 ; and
             171          (V) Section 59-12-123 ; and
             172          (ii) transmit money collected under this Subsection (3) monthly by electronic funds
             173      transfer to the county, city, or town that imposes the charge.
             174          (j) A person that pays a charge under this section shall pay the charge to the
             175      commission:
             176          (i) monthly on or before the last day of the month immediately following the last day of
             177      the previous month if:
             178          (A) the person is required to file a sales and use tax return with the commission
             179      monthly under Section 59-12-108 ; or
             180          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
             181      12, Sales and Use Tax Act; or
             182          (ii) quarterly on or before the last day of the month immediately following the last day
             183      of the previous quarter if the person is required to file a sales and use tax return with the
             184      commission quarterly under Section [ 59-12-108 ] 59-12-107 .
             185          (k) A charge a person pays under this section shall be paid using a form prescribed by
             186      the State Tax Commission.
             187          (l) The State Tax Commission shall retain and deposit an administrative charge in
             188      accordance with Section 59-1-306 from the revenues the State Tax Commission collects from a
             189      charge under this section.
             190          (m) A charge under this section is subject to Section 69-2-5.8 .
             191          (4) (a) Any money received by a public agency for the provision of 911 emergency
             192      telecommunications service shall be deposited in a special emergency telecommunications
             193      service fund.
             194          (b) (i) Except as provided in Subsection (5)(b), the money in the emergency
             195      telecommunications service fund shall be expended by the public agency to pay the costs of:
             196          (A) establishing, installing, maintaining, and operating a 911 emergency
             197      telecommunications system;


             198          (B) receiving and processing emergency calls from the 911 system or other calls or
             199      requests for emergency services;
             200          (C) integrating a 911 system into an established public safety dispatch center, including
             201      contracting with the providers of local exchange service, radio communications service, and
             202      vendors of appropriate terminal equipment as necessary to implement the 911 emergency
             203      telecommunications service; or
             204          (D) indirect costs associated with the maintaining and operating of a 911 emergency
             205      telecommunications system.
             206          (ii) Revenues derived for the funding of 911 emergency telecommunications service
             207      may be used by the public agency for personnel costs associated with receiving and processing
             208      calls and deploying emergency response resources when the system is integrated with any
             209      public safety dispatch system.
             210          (c) Any unexpended money in the emergency telecommunications service fund at the
             211      end of a fiscal year does not lapse, and must be carried forward to be used for the purposes
             212      described in this section.
             213          (5) (a) Revenue received by a local entity from an increase in the levy imposed under
             214      Subsection (3) after the 2004 Annual General Session:
             215          (i) may be used by the public agency for the purposes under Subsection (4)(b); and
             216          (ii) shall be deposited into the special emergency telecommunications service fund
             217      described in Subsection (4)(a).
             218          (b) Revenue received by a local entity from grants from the Utah 911 Committee under
             219      Section 53-10-605 :
             220          (i) shall be deposited into the special emergency telecommunications service fund
             221      under Subsection (4)(a); and
             222          (ii) shall only be used for that portion of the costs related to the development and
             223      operation of wireless and land-based enhanced 911 emergency telecommunications service and
             224      the implementation of wireless E-911 Phase I and Phase II services as provided in Subsection
             225      (5)©.


             226          (c) The costs allowed under Subsection (5)(b)(ii) include the public safety answering
             227      point's or local entity's costs for:
             228          (i) acquisition, upgrade, modification, maintenance, and operation of public service
             229      answering point equipment capable of receiving E-911 information;
             230          (ii) database development, operation, and maintenance; and
             231          (iii) personnel costs associated with establishing, installing, maintaining, and operating
             232      wireless E-911 Phase I and Phase II services, including training emergency service personnel
             233      regarding receipt and use of E-911 wireless service information and educating consumers
             234      regarding the appropriate and responsible use of E-911 wireless service.
             235          (6) A local entity that increases the levy it imposes under Subsection (3)(c) after the
             236      2004 Annual General Session shall increase the levy to the maximum amount permitted by
             237      Subsection (3)(c).
             238          Section 2. Section 69-2-5.5 is amended to read:
             239           69-2-5.5. Emergency services telecommunications charge to fund the Poison
             240      Control Center -- Administrative charge.
             241          (1) Subject to Subsection (7), there is imposed an emergency services
             242      telecommunications charge of 7 cents per month on each local exchange service switched
             243      access line and each revenue producing radio communications access line that is subject to an
             244      emergency services telecommunications charge levied by a county, city, or town under Section
             245      69-2-5 .
             246          (2) (a) Subject to Subsection (7), an emergency services telecommunications charge
             247      imposed under this section shall be billed and collected by the person that provides:
             248          (i) local exchange service switched access line services; or
             249          (ii) radio communications access line services.
             250          (b) A person that pays an emergency services telecommunications charge under this
             251      section shall pay the emergency services telecommunications charge to the commission:
             252          (i) monthly on or before the last day of the month immediately following the last day of
             253      the previous month if:


             254          (A) the person is required to file a sales and use tax return with the commission
             255      monthly under Section 59-12-108 ; or
             256          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
             257      12, Sales and Use Tax Act; or
             258          (ii) quarterly on or before the last day of the month immediately following the last day
             259      of the previous quarter if the person is required to file a sales and use tax return with the
             260      commission quarterly under Section [ 59-12-108 ] 59-12-107 .
             261          (c) An emergency services telecommunications charge imposed under this section shall
             262      be deposited into the General Fund as dedicated credits to pay for:
             263          (i) costs of establishing, installing, maintaining, and operating the University of Utah
             264      Poison Control Center; and
             265          (ii) expenses of the State Tax Commission to administer and enforce the collection of
             266      the emergency services telecommunications charges.
             267          (3) Funds for the University of Utah Poison Control Center program are nonlapsing.
             268          (4) Emergency services telecommunications charges remitted to the State Tax
             269      Commission pursuant to Subsection (2) shall be accompanied by the form prescribed by the
             270      State Tax Commission.
             271          (5) (a) The State Tax Commission shall administer, collect, and enforce the charge
             272      imposed under Subsection (1) according to the same procedures used in the administration,
             273      collection, and enforcement of the state sales and use tax under:
             274          (i) Title 59, Chapter 1, General Taxation Policies; and
             275          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
             276          (A) Section 59-12-104 ;
             277          (B) Section 59-12-104.1 ;
             278          (C) Section 59-12-104.2 ; and
             279          (D) Section 59-12-107.1 .
             280          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
             281      State Tax Commission may make rules to administer, collect, and enforce the emergency


             282      services telecommunications charges imposed under this section.
             283          (c) The State Tax Commission shall retain and deposit an administrative charge in
             284      accordance with Section 59-1-306 from the revenues the State Tax Commission collects from
             285      an emergency services telecommunications charge under this section.
             286          (d) A charge under this section is subject to Section 69-2-5.8 .
             287          (6) A provider of local exchange service switched access line services or radio
             288      communications access line services who fails to comply with this section is subject to
             289      penalties and interest as provided in Sections 59-1-401 and 59-1-402 .
             290          (7) An emergency services telecommunications charge under this section on a mobile
             291      telecommunications service may be imposed, billed, and collected only to the extent permitted
             292      by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
             293          Section 3. Section 69-2-5.6 is amended to read:
             294           69-2-5.6. Emergency services telecommunications charge to fund statewide
             295      unified E-911 emergency service -- Administrative charge.
             296          (1) Subject to Subsection 69-2-5 (3)(g), there is imposed a statewide unified E-911
             297      emergency service charge on each local exchange service switched access line and each
             298      revenue producing radio communications access line that is subject to an emergency services
             299      telecommunications charge levied by a county, city, or town under Section 69-2-5 or 69-2-5.5
             300      at:
             301          (a) 13 cents per month until June 30, 2007; and
             302          (b) 8 cents per month on and after July 1, 2007.
             303          (2) (a) An emergency services telecommunications charge imposed under this section
             304      shall be:
             305          (i) subject to Subsection 69-2-5 (3)(g); and
             306          (ii) billed and collected by the person that provides:
             307          (A) local exchange service switched access line services;
             308          (B) radio communications access line services; or
             309          (C) service described in Subsection 69-2-5 (3)(a)(iii).


             310          (b) A person that pays a charge under this section shall pay the charge to the
             311      commission:
             312          (i) monthly on or before the last day of the month immediately following the last day of
             313      the previous month if:
             314          (A) the person is required to file a sales and use tax return with the commission
             315      monthly under Section 59-12-108 ; or
             316          (B) the person is not required to file a sales and use tax return under Title 59, Chapter
             317      12, Sales and Use Tax Act; or
             318          (ii) quarterly on or before the last day of the month immediately following the last day
             319      of the previous quarter if the person is required to file a sales and use tax return with the
             320      commission quarterly under Section [ 59-12-108 ] 59-12-107 .
             321          (c) A charge imposed under this section shall be deposited into the Statewide Unified
             322      E-911 Emergency Service Account created by Section 53-10-603 .
             323          (3) The person that bills and collects the charges levied by this section pursuant to
             324      Subsections (2)(b) and (c) may:
             325          (a) bill the charge imposed by this section in combination with the charge levied under
             326      Section 69-2-5 as one line item charge; and
             327          (b) retain an amount not to exceed 1.5% of the charges collected under this section as
             328      reimbursement for the cost of billing, collecting, and remitting the levy.
             329          (4) The State Tax Commission shall collect, enforce, and administer the charges
             330      imposed under Subsection (1) using the same procedures used in the administration, collection,
             331      and enforcement of the emergency services telecommunications charge to fund the Poison
             332      Control Center under Section 69-2-5.5 .
             333          (5) Notwithstanding Section 53-10-603 , the State Tax Commission shall retain and
             334      deposit an administrative charge in accordance with Section 59-1-306 from the revenues the
             335      State Tax Commission collects from a charge under this section.
             336          (6) A charge under this section is subject to Section 69-2-5.8 .
             337          [(6)] (7) This section sunsets in accordance with Section 63I-1-269 .


             338          Section 4. Section 69-2-5.7 is amended to read:
             339           69-2-5.7. Prepaid wireless telecommunications charge to fund 911 service --
             340      Administrative charge.
             341          (1) As used in this section:
             342          (a) "Consumer" means a person who purchases prepaid wireless telecommunications
             343      service in a transaction.
             344          (b) "Prepaid wireless 911 service charge" means the charge that is required to be
             345      collected by a seller from a consumer in the amount established under Subsection (2).
             346          (c) (i) "Prepaid wireless telecommunications service" means a wireless
             347      telecommunications service that:
             348          (A) is paid for in advance;
             349          (B) is sold in predetermined units of time or dollars that decline with use in a known
             350      amount or provides unlimited use of the service for a fixed amount or time; and
             351          (C) allows a caller to dial 911 to access 911 emergency telephone service.
             352          (ii) "Prepaid wireless telecommunications service" does not include a wireless
             353      telecommunications service that is billed:
             354          (A) to a customer on a recurring basis; and
             355          (B) in a manner that includes the emergency services telecommunications charges,
             356      described in Sections 69-2-5 , 69-2-5.5 , and 69-2-5.6 , for each radio communication access line
             357      assigned to the customer.
             358          (d) "Seller" means a person that sells prepaid wireless telecommunications service to a
             359      consumer.
             360          (e) "Transaction" means each purchase of prepaid wireless telecommunications service
             361      from a seller.
             362          (f) "Wireless telecommunications service" means commercial mobile radio service as
             363      defined by 47 C.F.R. Sec. 20.3, as amended.
             364          (2) There is imposed a prepaid wireless 911 service charge of 1.9% of the sales price
             365      per transaction.


             366          (3) The prepaid wireless 911 service charge shall be collected by the seller from the
             367      consumer for each transaction occurring in this state.
             368          (4) The prepaid wireless 911 service charge shall be separately stated on an invoice,
             369      receipt, or similar document that is provided by the seller to the consumer.
             370          (5) For purposes of Subsection (3), the location of a transaction is determined in
             371      accordance with Sections 59-12-211 through 59-12-215 .
             372          (6) When prepaid wireless telecommunications service is sold with one or more other
             373      products or services for a single non-itemized price, then the percentage specified in Section
             374      (2) shall apply to the entire non-itemized price.
             375          (7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
             376      the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
             377      charge.
             378          (8) Prepaid wireless 911 service charges collected by a seller, except as retained under
             379      Subsection (7), shall be remitted to the State Tax Commission at the same time as the seller
             380      remits to the State Tax Commission money collected by the person under Title 59, Chapter 12,
             381      Sales and Use Tax Act.
             382          (9) The State Tax Commission:
             383          (a) shall collect, enforce, and administer the charge imposed under this section using
             384      the same procedures used in the administration, collection, and enforcement of the state sales
             385      and use taxes under:
             386          (i) Title 59, Chapter 1, General Taxation Policies; and
             387          (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
             388          (A) Section 59-12-104 ;
             389          (B) Section 59-12-104.1 ;
             390          (C) Section 59-12-104.2 ;
             391          (D) Section 59-12-107.1 ; and
             392          (E) Section 59-12-123 ;
             393          (b) may retain up to 1.5% of the prepaid wireless 911 service charge revenue collected


             394      under Subsection (9)(a) as reimbursement for administering this section;
             395          (c) shall distribute the prepaid wireless 911 service charge revenue, except as retained
             396      under Subsection (9)(b), as follows:
             397          (i) 80.3% of the revenue shall be distributed to each county, city, or town in the same
             398      percentages and in the same manner as the entities receive money to fund 911 emergency
             399      telecommunications services under Section 69-2-5 ;
             400          (ii) 9.2% of the revenue shall be distributed to fund the Poison Control Center as in
             401      Section 69-2-5.5 ; and
             402          (iii) 10.5% of the revenue shall be distributed to fund the statewide unified E-911
             403      emergency service as in Section 69-2-5.6 ; and
             404          (d) may make rules in accordance with Title 63G, Chapter 3, Utah Administrative
             405      Rulemaking Act, to administer, collect, and enforce the charges imposed under this section.
             406          (10) A charge under this section is subject to Section 69-2-5.8 .
             407          Section 5. Section 69-2-5.8 is enacted to read:
             408          69-2-5.8. State Tax Commission redistribution of revenues from certain
             409      telecommunications charges.
             410          (1) As used in this section:
             411          (a) "Commission" means the State Tax Commission.
             412          (b) "Eligible portion of qualifying telecommunications charge revenues" means the
             413      portion of qualifying telecommunications charge revenues that:
             414          (i) were part of an original distribution; and
             415          (ii) the commission determines should have been transmitted:
             416          (A) to a secondary recipient political subdivision; and
             417          (B) during the redistribution period.
             418          (c) "Original distribution" means that the commission:
             419          (i) collects an amount of qualifying telecommunications charge revenues; and
             420          (ii) transmits the amount of qualifying telecommunications charge revenues to an
             421      original recipient political subdivision.


             422          (d) "Original recipient political subdivision" means a county, city, or town to which the
             423      commission makes an original distribution.
             424          (e) "Qualifying telecommunications charge revenues" means revenues the commission
             425      collects from a charge under:
             426          (i) Section 69-2-5 ;
             427          (ii) Section 69-2-5.5 ;
             428          (iii) Section 69-2-5.6 ; or
             429          (iv) Section 69-2-5.7 .
             430          (f) "Redistribution" means that the commission:
             431          (i) makes an original distribution of qualifying telecommunications charge revenues to
             432      an original recipient political subdivision;
             433          (ii) after the commission makes the original distribution of qualifying
             434      telecommunications charge revenues to the original recipient political subdivision, determines
             435      that an eligible portion of qualifying telecommunications charge revenues should have been
             436      transmitted to a secondary recipient political subdivision as a result of:
             437          (A) a county, city, or town providing written notice to the commission that qualifying
             438      telecommunications charge revenues that the commission distributed to an original recipient
             439      political subdivision should have been transmitted to a secondary recipient political
             440      subdivision; or
             441          (B) the commission finding that an extraordinary circumstance, as defined by rule
             442      made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists
             443      that requires the commission to make a redistribution without receiving the notice described in
             444      Subsection (1)(f)(ii)(A); and
             445          (iii) in accordance with this section, transmits to the secondary recipient political
             446      subdivision the eligible portion of qualifying telecommunications charge revenues for the
             447      redistribution period.
             448          (g) "Redistribution determination date" means the date the commission determines that
             449      a secondary recipient political subdivision should have received a redistribution, regardless of


             450      the date the commission actually transmits the redistribution to the secondary recipient political
             451      subdivision.
             452          (h) "Redistribution period" means the time period:
             453          (i) if the commission determines that an eligible portion of qualifying
             454      telecommunications charge revenues should have been transmitted to a secondary recipient
             455      political subdivision beginning on a date that is 90 or more days before the redistribution
             456      determination date:
             457          (A) beginning 90 days before the redistribution determination date; and
             458          (B) ending on the redistribution determination date; or
             459          (ii) if the commission determines that an eligible portion of qualifying
             460      telecommunications charge revenues should have been transmitted to a secondary recipient
             461      political subdivision beginning on a date that is less than 90 days before the redistribution
             462      determination date:
             463          (A) beginning on the date the eligible portion of qualifying telecommunications charge
             464      revenues should have been transmitted to the secondary recipient political subdivision; and
             465          (B) ending on the redistribution determination date.
             466          (i) "Secondary recipient political subdivision" means a county, city, or town that the
             467      commission determines should receive a redistribution.
             468          (2) Subject to Subsection (3), the commission may make a redistribution to a secondary
             469      recipient political subdivision in an amount equal to the eligible portion of qualifying
             470      telecommunications charge revenues if:
             471          (a) the commission provides written notice to the following within 15 days after the
             472      commission determines to make the redistribution:
             473          (i) the original recipient political subdivision; and
             474          (ii) the secondary recipient political subdivision; and
             475          (b) the commission obtains:
             476          (i) an amended return from each person that reports a transaction that will be subject to
             477      the redistribution; or


             478          (ii) if the commission determines that an amended return described in Subsection
             479      (2)(b)(i) is not required to make the redistribution, information:
             480          (A) supporting the redistribution; and
             481          (B) supplied by a person who collects a qualifying telecommunications charge
             482      revenues, a county, city, or town, or the commission.
             483          (3) The commission shall make a redistribution within 60 days after the requirements
             484      of Subsection (2) are met.
             485          (4) This section does not limit the commission's authority to make a distribution of
             486      revenues under this chapter for a time period other than the redistribution period.
             487          Section 6. Effective date.
             488          This bill takes effect on July 1, 2012.


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