H.B. 476

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

369 (5) For purposes of Subsection (3), the location of a transaction is determined in
370 accordance with Sections 59-12-211 through 59-12-215 .
371 (6) When prepaid wireless telecommunications service is sold with one or more other
372 products or services for a single non-itemized price, then the percentage specified in Section
373 (2) shall apply to the entire non-itemized price.
374 (7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
375 the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
376 charge.
377 (8) Prepaid wireless 911 service charges collected by a seller, except as retained under
378 Subsection (7), shall be remitted to the State Tax Commission at the same time as the seller
379 remits to the State Tax Commission money collected by the person under Title 59, Chapter 12,
380 Sales and Use Tax Act.
381 (9) The State Tax Commission:
382 (a) shall collect, enforce, and administer the charge imposed under this section using
383 the same procedures used in the administration, collection, and enforcement of the state sales
384 and use taxes under:
385 (i) Title 59, Chapter 1, General Taxation Policies; and
386 (ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
387 (A) Section 59-12-104 ;
388 (B) Section 59-12-104.1 ;
389 (C) Section 59-12-104.2 ;
390 (D) Section 59-12-107.1 ; and
391 (E) Section 59-12-123 ;
392 (b) may retain up to 1.5% of the prepaid wireless 911 service charge revenue collected
393 under Subsection (9)(a) as reimbursement for administering this section;
394 (c) shall distribute the prepaid wireless 911 service charge revenue, except as retained
395 under Subsection (9)(b), as follows:
396 (i) 80.3% of the revenue shall be distributed to each county, city, or town in the same
397 percentages and in the same manner as the entities receive money to fund 911 emergency
398 telecommunications services under Section 69-2-5 ;
399 (ii) 9.2% of the revenue shall be distributed to fund the Poison Control Center as in

400 Section 69-2-5.5 ; and
401 (iii) 10.5% of the revenue shall be distributed to fund the statewide unified E-911
402 emergency service as in Section 69-2-5.6 ; and
403 (d) may make rules in accordance with Title 63G, Chapter 3, Utah Administrative
404 Rulemaking Act, to administer, collect, and enforce the charges imposed under this section.
405 (10) A charge under this section is subject to Section 69-2-5.8 .
406 Section 5. Section 69-2-5.8 is enacted to read:
407 69-2-5.8. Commission redistribution of revenues from certain telecommunications
408 charges.
409 (1) As used in this section:
410 (a) "Commission" means the State Tax Commission.
411 (b) "Eligible portion of qualifying telecommunications charge revenues" means the
412 portion of qualifying telecommunications charge revenues that:
413 (i) were part of an original distribution; and
414 (ii) the commission determines should have been transmitted:
415 (A) to a secondary recipient political subdivision; and
416 (B) during the redistribution period.
417 (c) "Original distribution" means that the commission:
418 (i) collects an amount of qualifying telecommunications charge revenues; and
419 (ii) transmits the amount of qualifying telecommunications charge revenues to an
420 original recipient political subdivision.
421 (d) "Original recipient political subdivision" means a county, city, or town to which the
422 commission makes an original distribution.
423 (e) "Qualifying telecommunications charge revenues" means revenues the commission
424 collects from a charge under:
425 (i) Section 69-2-5 ;
426 (ii) Section 69-2-5.5 ;
427 (iii) Section 69-2-5.6 ; or
428 (iv) Section 69-2-5.7 .
429 (f) "Redistribution" means that the commission:
430 (i) makes an original distribution of qualifying telecommunications charge revenues to

431 an original recipient political subdivision;
432 (ii) after the commission makes the original distribution of qualifying
433 telecommunications charge revenues to the original recipient political subdivision, determines
434 that an eligible portion of qualifying telecommunications charge revenues should have been
435 transmitted to a secondary recipient political subdivision as a result of:
436 (A) a county, city, or town providing written notice to the commission that qualifying
437 telecommunications charge revenues that the commission distributed to an original recipient
438 political subdivision should have been transmitted to a secondary recipient political
439 subdivision; or
440 (B) the commission finding that an extraordinary circumstance, as defined by rule
441 made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists
442 that requires the commission to make a redistribution without receiving the notice described in
443 Subsection (1)(f)(ii)(A); and
444 (iii) in accordance with this section, transmits to the secondary recipient political
445 subdivision the eligible portion of qualifying telecommunications charge revenues for the
446 redistribution period.
447 (g) "Redistribution determination date" means the date the commission determines that
448 a secondary recipient political subdivision should have received a redistribution, regardless of
449 the date the commission actually transmits the redistribution to the secondary recipient political
450 subdivision.
451 (h) "Redistribution period" means the time period:
452 (i) if the commission determines that an eligible portion of qualifying
453 telecommunications charge revenues should have been transmitted to a secondary recipient
454 political subdivision beginning on a date that is 90 or more days before the redistribution
455 determination date:
456 (A) beginning 90 days before the redistribution determination date; and
457 (B) ending on the redistribution determination date; or
458 (ii) if the commission determines that an eligible portion of qualifying
459 telecommunications charge revenues should have been transmitted to a secondary recipient
460 political subdivision beginning on a date that is less than 90 days before the redistribution
461 determination date:

462 (A) beginning on the date the eligible portion of qualifying telecommunications charge
463 revenues should have been transmitted to the secondary recipient political subdivision; and
464 (B) ending on the redistribution determination date.
465 (i) "Secondary recipient political subdivision" means a county, city, or town that the
466 commission determines should receive a redistribution.
467 (2) Subject to Subsection (3), the commission may make a redistribution to a secondary
468 recipient political subdivision in an amount equal to the eligible portion of qualifying
469 telecommunications charge revenues if:
470 (a) the commission provides written notice to the following within 15 days after the
471 commission determines to make the redistribution:
472 (i) the original recipient political subdivision; and
473 (ii) the secondary recipient political subdivision; and
474 (b) the commission obtains:
475 (i) an amended return from each person that reports a transaction that will be subject to
476 the redistribution; or
477 (ii) if the commission determines that an amended return described in Subsection
478 (2)(b)(i) is not required to make the redistribution, information:
479 (A) supporting the redistribution; and
480 (B) supplied by a person who collects a qualifying telecommunications charge
481 revenues, a county, city, or town, or the commission.
482 (3) The commission shall make a redistribution within 60 days after the requirements
483 of Subsection (2) are met.
484 (4) This section does not limit the commission's authority to make a distribution of
485 revenues under this chapter for a time period other than the redistribution period.
486 Section 6. Effective date.
487 This bill takes effect on July 1, 2012.




Legislative Review Note
as of 2-23-12 10:43 AM

Office of Legislative Research and General Counsel