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7 LONG TITLE
8 General Description:
9 This bill amends provisions related to providing 911 emergency service.
10 Highlighted Provisions:
11 This bill:
12 ▸ defines terms;
13 ▸ repeals an emergency services telecommunication charge;
14 ▸ modifies the composition of the Utah Communications Authority Board;
15 ▸ modifies the duties of the Utah Communications Authority;
16 ▸ creates regional advisory committees that report to the Utah Communications
17 Authority Board;
18 ▸ creates an operations advisory committee;
19 ▸ repeals certain provisions that gave the Utah Communications bonding authority;
20 ▸ imposes certain charges on each access line within the state, and provides for the
21 collection of the charges and the distribution of the proceeds of the charges;
22 ▸ directs the State Tax Commission to distribute the proceeds of a 911 emergency
23 service charge to public safety answering points within the state according to a
24 formula based on a public safety answering point's proportion of total 911
25 emergency communications;
26 ▸ provides that a public agency may not establish a new public safety answering point
27 after a certain day;
28 ▸ directs the State Tax Commission to report on access line providers that are
29 delinquent in paying emergency service charges;
30 ▸ provides that the Utah Communications Authority may secure a bond by pledging a
31 state appropriation;
32 ▸ requires the Utah Communications Authority to meet with stakeholders to identify
33 existing communications sites and develop a plan for the public safety
34 communications network;
35 ▸ provides future repeal dates;
36 ▸ provides future effective dates;
37 ▸ designates appropriations from certain restricted accounts as nonlapsing;
38 ▸ repeals certain advisory committees within the Utah Communications Authority;
39 ▸ allows the Utah Communications Authority to assess a service fee on a user of the
40 public safety communications network;
41 ▸ requires the Utah Communications Authority to consult and receive approval to
42 issue bonds from the Utah State Treasurer under certain circumstances;
43 ▸ requires a county to conduct an audit of the county's emergency services under
44 certain circumstances; and
45 ▸ delegates, to the executive director of the Utah Communications Authority, certain
46 duties formerly assigned to divisions within the Utah Communications Authority.
47 Money Appropriated in this Bill:
48 None
49 Other Special Clauses:
50 This bill provides a special effective date.
51 Utah Code Sections Affected:
52 AMENDS:
53 59-1-306, as enacted by Laws of Utah 2011, Chapter 309
54 59-1-401, as last amended by Laws of Utah 2015, Chapter 369
55 59-1-402, as last amended by Laws of Utah 2012, Chapter 357
56 59-1-403, as last amended by Laws of Utah 2015, Chapters 411 and 451
57 59-1-1402, as last amended by Laws of Utah 2016, Chapter 326
58 59-12-107, as last amended by Laws of Utah 2012, Chapters 178, 312, and 399
59 59-12-108, as last amended by Laws of Utah 2013, Chapter 50
60 59-12-128, as last amended by Laws of Utah 2011, Chapters 285 and 309
61 63H-7a-102, as renumbered and amended by Laws of Utah 2015, Chapter 411
62 63H-7a-103, as last amended by Laws of Utah 2016, Chapter 179
63 63H-7a-201, as renumbered and amended by Laws of Utah 2015, Chapter 411
64 63H-7a-202, as renumbered and amended by Laws of Utah 2015, Chapter 411
65 63H-7a-203, as last amended by Laws of Utah 2016, Chapter 123
66 63H-7a-204, as last amended by Laws of Utah 2016, Chapters 123 and 179
67 63H-7a-205, as last amended by Laws of Utah 2016, Chapter 123
68 63H-7a-302, as last amended by Laws of Utah 2016, Chapters 123 and 179
69 63H-7a-303, as renumbered and amended by Laws of Utah 2015, Chapter 411
70 63H-7a-304, as renumbered and amended by Laws of Utah 2015, Chapter 411
71 63H-7a-403, as last amended by Laws of Utah 2016, Chapter 123
72 63H-7a-404, as enacted by Laws of Utah 2015, Chapter 411
73 63H-7a-502, as last amended by Laws of Utah 2016, Chapters 123 and 179
74 63H-7a-601, as enacted by Laws of Utah 2015, Chapter 411
75 63H-7a-603, as last amended by Laws of Utah 2016, Chapter 348
76 63H-7a-803, as last amended by Laws of Utah 2016, Chapter 123
77 63I-1-269, as last amended by Laws of Utah 2014, Chapter 320
78 63I-2-263, as last amended by Laws of Utah 2016, Third Special Session, Chapter 2
79 63J-1-602.4, as last amended by Laws of Utah 2016, Chapters 193 and 240
80 ENACTS:
81 63H-7a-207, Utah Code Annotated 1953
82 63H-7a-208, Utah Code Annotated 1953
83 63H-7a-209, Utah Code Annotated 1953
84 69-2-202, Utah Code Annotated 1953
85 69-2-203, Utah Code Annotated 1953
86 69-2-301, Utah Code Annotated 1953
87 69-2-302, Utah Code Annotated 1953
88 69-2-401, Utah Code Annotated 1953
89 69-2-402, Utah Code Annotated 1953
90 69-2-404, Utah Code Annotated 1953
91 RENUMBERS AND AMENDS:
92 69-2-101, (Renumbered from 69-2-1, as enacted by Laws of Utah 1986, Chapter 33)
93 69-2-102, (Renumbered from 69-2-2, as last amended by Laws of Utah 2016, Chapter
94 179)
95 69-2-201, (Renumbered from 69-2-3, as last amended by Laws of Utah 2014, Chapter
96 320)
97 69-2-303, (Renumbered from 69-2-5.8, as enacted by Laws of Utah 2012, Chapter 326)
98 69-2-403, (Renumbered from 69-2-5.6, as last amended by Laws of Utah 2016, Chapter
99 179)
100 69-2-405, (Renumbered from 69-2-5.7, as last amended by Laws of Utah 2016, Chapter
101 179)
102 69-2-501, (Renumbered from 69-2-6, as enacted by Laws of Utah 1986, Chapter 33)
103 69-2-502, (Renumbered from 69-2-7, as last amended by Laws of Utah 2015, Chapter
104 411)
105 69-2-503, (Renumbered from 69-2-8, as last amended by Laws of Utah 2014, Chapter
106 36)
107 REPEALS AND REENACTS:
108 63H-7a-206, as last amended by Laws of Utah 2016, Chapters 123 and 179
109 63H-7a-602, as renumbered and amended by Laws of Utah 2015, Chapter 411
110 63H-7a-701, as last amended by Laws of Utah 2016, Chapter 123
111 REPEALS:
112 63H-7a-305, as renumbered and amended by Laws of Utah 2015, Chapter 411
113 63H-7a-306, as renumbered and amended by Laws of Utah 2015, Chapter 411
114 63H-7a-307, as last amended by Laws of Utah 2016, Chapter 123
115 63H-7a-405, as last amended by Laws of Utah 2016, Chapter 123
116 63H-7a-504, as last amended by Laws of Utah 2016, Chapter 123
117 63H-7a-700, as enacted by Laws of Utah 2015, Chapter 411
118 63H-7a-702, as renumbered and amended by Laws of Utah 2015, Chapter 411
119 63H-7a-703, as renumbered and amended by Laws of Utah 2015, Chapter 411
120 63H-7a-704, as renumbered and amended by Laws of Utah 2015, Chapter 411
121 63H-7a-705, as renumbered and amended by Laws of Utah 2015, Chapter 411
122 63H-7a-706, as renumbered and amended by Laws of Utah 2015, Chapter 411
123 69-2-4, as last amended by Laws of Utah 2014, Chapter 320
124 69-2-5, as last amended by Laws of Utah 2016, Chapter 179
125 69-2-5.5, as last amended by Laws of Utah 2016, Chapter 179
126
127 Be it enacted by the Legislature of the state of Utah:
128 Section 1. Section 59-1-306 is amended to read:
129 59-1-306. Definition -- State Tax Commission Administrative Charge Account --
130 Amount of administrative charge -- Deposit of revenues into the restricted account --
131 Interest deposited into General Fund -- Expenditure of money deposited into the
132 restricted account.
133 (1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge
134 the commission administers under:
135 [
136 [
137 [
138 [
139 [
140 Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
141 (f) Section 59-27-105; or
142 [
143 [
144 [
145 (g) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges.
146 (2) There is created a restricted account within the General Fund known as the "State
147 Tax Commission Administrative Charge Account."
148 (3) Subject to the other provisions of this section, the restricted account shall consist of
149 administrative charges the commission retains and deposits in accordance with this section.
150 (4) For purposes of this section, the administrative charge is a percentage of revenues
151 the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
152 (a) 1.5%; or
153 (b) an equal percentage of revenues the commission collects from each qualifying tax,
154 fee, or charge sufficient to cover the cost to the commission of administering the qualifying
155 taxes, fees, or charges.
156 (5) The commission shall deposit an administrative charge into the restricted account.
157 (6) Interest earned on the restricted account shall be deposited into the General Fund.
158 (7) The commission shall expend money appropriated by the Legislature to the
159 commission from the restricted account to administer qualifying taxes, fees, or charges.
160 Section 2. Section 59-1-401 is amended to read:
161 59-1-401. Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
162 of limitations -- Commission authority to waive, reduce, or compromise penalty or
163 interest.
164 (1) As used in this section:
165 (a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
166 commission:
167 (i) has implemented the commission's GenTax system; and
168 (ii) at least 30 days before implementing the commission's GenTax system as described
169 in Subsection (1)(a)(i), has provided notice in a conspicuous place on the commission's website
170 stating:
171 (A) the date the commission will implement the GenTax system with respect to the tax,
172 fee, or charge; and
173 (B) that, at the time the commission implements the GenTax system with respect to the
174 tax, fee, or charge:
175 (I) a person that files a return after the due date as described in Subsection (2)(a) is
176 subject to the penalty described in Subsection (2)(c)(ii); and
177 (II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
178 subject to the penalty described in Subsection (3)(b)(ii).
179 (b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
180 charge, the later of:
181 (i) the date on which the commission implements the commission's GenTax system
182 with respect to the tax, fee, or charge; or
183 (ii) 30 days after the date the commission provides the notice described in Subsection
184 (1)(a)(ii) with respect to the tax, fee, or charge.
185 (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
186 (A) a tax, fee, or charge the commission administers under:
187 (I) this title;
188 (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
189 (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
190 (IV) Section 19-6-410.5;
191 (V) Section 19-6-714;
192 (VI) Section 19-6-805;
193 (VII) Section 32B-2-304;
194 (VIII) Section 34A-2-202;
195 (IX) Section 40-6-14; or
196 [
197 [
198 [
199 (X) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
200 (B) another amount that by statute is subject to a penalty imposed under this section.
201 (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
202 (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
203 (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
204 (C) Chapter 2, Property Tax Act, except for Section 59-2-1309;
205 (D) Chapter 3, Tax Equivalent Property Act; or
206 (E) Chapter 4, Privilege Tax.
207 (d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an activated
208 tax, fee, or charge.
209 (2) (a) The due date for filing a return is:
210 (i) if the person filing the return is not allowed by law an extension of time for filing
211 the return, the day on which the return is due as provided by law; or
212 (ii) if the person filing the return is allowed by law an extension of time for filing the
213 return, the earlier of:
214 (A) the date the person files the return; or
215 (B) the last day of that extension of time as allowed by law.
216 (b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a
217 return after the due date described in Subsection (2)(a).
218 (c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
219 (i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
220 tax, fee, or charge:
221 (A) $20; or
222 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
223 (ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
224 fee, or charge, beginning on the activation date for the tax, fee, or charge:
225 (A) $20; or
226 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the return is
227 filed no later than five days after the due date described in Subsection (2)(a);
228 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the return is filed
229 more than five days after the due date but no later than 15 days after the due date described in
230 Subsection (2)(a); or
231 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the return is
232 filed more than 15 days after the due date described in Subsection (2)(a).
233 (d) This Subsection (2) does not apply to:
234 (i) an amended return; or
235 (ii) a return with no tax due.
236 (3) (a) A person is subject to a penalty for failure to pay a tax, fee, or charge if:
237 (i) the person files a return on or before the due date for filing a return described in
238 Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
239 date;
240 (ii) the person:
241 (A) is subject to a penalty under Subsection (2)(b); and
242 (B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
243 due date for filing a return described in Subsection (2)(a);
244 (iii) (A) the person is subject to a penalty under Subsection (2)(b); and
245 (B) the commission estimates an amount of tax due for that person in accordance with
246 Subsection 59-1-1406(2);
247 (iv) the person:
248 (A) is mailed a notice of deficiency; and
249 (B) within a 30-day period after the day on which the notice of deficiency described in
250 Subsection (3)(a)(iv)(A) is mailed:
251 (I) does not file a petition for redetermination or a request for agency action; and
252 (II) fails to pay the tax, fee, or charge due on a return;
253 (v) (A) the commission:
254 (I) issues an order constituting final agency action resulting from a timely filed petition
255 for redetermination or a timely filed request for agency action; or
256 (II) is considered to have denied a request for reconsideration under Subsection
257 63G-4-302(3)(b) resulting from a timely filed petition for redetermination or a timely filed
258 request for agency action; and
259 (B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
260 after the date the commission:
261 (I) issues the order constituting final agency action described in Subsection
262 (3)(a)(v)(A)(I); or
263 (II) is considered to have denied the request for reconsideration described in
264 Subsection (3)(a)(v)(A)(II); or
265 (vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
266 of a final judicial decision resulting from a timely filed petition for judicial review.
267 (b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
268 (i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
269 respect to an unactivated tax, fee, or charge:
270 (A) $20; or
271 (B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
272 (ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
273 respect to an activated tax, fee, or charge, beginning on the activation date:
274 (A) $20; or
275 (B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the activated
276 tax, fee, or charge due on the return is paid no later than five days after the due date for filing a
277 return described in Subsection (2)(a);
278 (II) 5% of the unpaid activated tax, fee, or charge due on the return if the activated tax,
279 fee, or charge due on the return is paid more than five days after the due date for filing a return
280 described in Subsection (2)(a) but no later than 15 days after that due date; or
281 (III) 10% of the unpaid activated tax, fee, or charge due on the return if the activated
282 tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a
283 return described in Subsection (2)(a).
284 (4) (a) Beginning January 1, 1995, in the case of any underpayment of estimated tax or
285 quarterly installments required by Sections 59-5-107, 59-5-207, 59-7-504, and 59-9-104, there
286 shall be added a penalty in an amount determined by applying the interest rate provided under
287 Section 59-1-402 plus four percentage points to the amount of the underpayment for the period
288 of the underpayment.
289 (b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
290 excess of the required installment over the amount, if any, of the installment paid on or before
291 the due date for the installment.
292 (ii) The period of the underpayment shall run from the due date for the installment to
293 whichever of the following dates is the earlier:
294 (A) the original due date of the tax return, without extensions, for the taxable year; or
295 (B) with respect to any portion of the underpayment, the date on which that portion is
296 paid.
297 (iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
298 against unpaid required installments in the order in which the installments are required to be
299 paid.
300 (5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
301 person allowed by law an extension of time for filing a corporate franchise or income tax return
302 under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
303 under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
304 Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
305 including the extension of time, the person fails to pay:
306 (i) for a person filing a corporate franchise or income tax return under Chapter 7,
307 Corporate Franchise and Income Taxes, the payment required by Subsection 59-7-507(1)(b); or
308 (ii) for a person filing an individual income tax return under Chapter 10, Individual
309 Income Tax Act, the payment required by Subsection 59-10-516(2).
310 (b) For purposes of Subsection (5)(a), the penalty per month during the period of the
311 extension of time for filing the return is an amount equal to 2% of the tax due on the return,
312 unpaid as of the day on which the return is due as provided by law.
313 (6) If a person does not file a return within an extension of time allowed by Section
314 59-7-505 or 59-10-516, the person:
315 (a) is not subject to a penalty in the amount described in Subsection (5)(b); and
316 (b) is subject to a penalty in an amount equal to the sum of:
317 (i) a late file penalty in an amount equal to the greater of:
318 (A) $20; or
319 (B) 10% of the tax due on the return, unpaid as of the day on which the return is due as
320 provided by law, not including the extension of time; and
321 (ii) a late pay penalty in an amount equal to the greater of:
322 (A) $20; or
323 (B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is
324 due as provided by law, not including the extension of time.
325 (7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided
326 in this Subsection (7)(a).
327 (i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax,
328 fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that
329 is due to negligence.
330 (ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a
331 tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire
332 underpayment.
333 (iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
334 the penalty is the greater of $500 per period or 50% of the entire underpayment.
335 (iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
336 charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
337 (b) If the commission determines that a person is liable for a penalty imposed under
338 Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
339 penalty.
340 (i) The notice of proposed penalty shall:
341 (A) set forth the basis of the assessment; and
342 (B) be mailed by certified mail, postage prepaid, to the person's last-known address.
343 (ii) Upon receipt of the notice of proposed penalty, the person against whom the
344 penalty is proposed may:
345 (A) pay the amount of the proposed penalty at the place and time stated in the notice;
346 or
347 (B) proceed in accordance with the review procedures of Subsection (7)(b)(iii).
348 (iii) A person against whom a penalty is proposed in accordance with this Subsection
349 (7) may contest the proposed penalty by filing a petition for an adjudicative proceeding with
350 the commission.
351 (iv) (A) If the commission determines that a person is liable for a penalty under this
352 Subsection (7), the commission shall assess the penalty and give notice and demand for
353 payment.
354 (B) The commission shall mail the notice and demand for payment described in
355 Subsection (7)(b)(iv)(A):
356 (I) to the person's last-known address; and
357 (II) in accordance with Section 59-1-1404.
358 (c) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
359 subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
360 (i) a court of competent jurisdiction issues a final unappealable judgment or order
361 determining that:
362 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
363 or is a seller required to pay or collect and remit sales and use taxes under Subsection
364 59-12-107(2)(b); and
365 (B) the commission or a county, city, or town may require the seller to collect a tax
366 under Subsections 59-12-103(2)(a) through (d); or
367 (ii) the commission issues a final unappealable administrative order determining that:
368 (A) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
369 or is a seller required to pay or collect and remit sales and use taxes under Subsection
370 59-12-107(2)(b); and
371 (B) the commission or a county, city, or town may require the seller to collect a tax
372 under Subsections 59-12-103(2)(a) through (d).
373 (d) A seller that voluntarily collects a tax under Subsection 59-12-107(2)(d) is not
374 subject to the penalty under Subsection (7)(a)(ii) if:
375 (i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
376 determining that:
377 (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
378 or is a seller required to pay or collect and remit sales and use taxes under Subsection
379 59-12-107(2)(b); and
380 (II) the commission or a county, city, or town may require the seller to collect a tax
381 under Subsections 59-12-103(2)(a) through (d); or
382 (B) the commission issues a final unappealable administrative order determining that:
383 (I) the seller meets one or more of the criteria described in Subsection 59-12-107(2)(a)
384 or is a seller required to pay or collect and remit sales and use taxes under Subsection
385 59-12-107(2)(b); and
386 (II) the commission or a county, city, or town may require the seller to collect a tax
387 under Subsections 59-12-103(2)(a) through (d); and
388 (ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
389 nonfrivolous argument for the extension, modification, or reversal of existing law or the
390 establishment of new law.
391 (8) (a) Subject to Subsections (8)(b) and (c), the penalty for failure to file an
392 information return, information report, or a complete supporting schedule is $50 for each
393 information return, information report, or supporting schedule up to a maximum of $1,000.
394 (b) If an employer is subject to a penalty under Subsection (13), the employer may not
395 be subject to a penalty under Subsection (8)(a).
396 (c) If an employer is subject to a penalty under this Subsection (8) for failure to file a
397 return in accordance with Subsection 59-10-406(3) on or before the due date described in
398 Subsection 59-10-406(3)(b)(ii), the commission may not impose a penalty under this
399 Subsection (8) unless the return is filed more than 14 days after the due date described in
400 Subsection 59-10-406(3)(b)(ii).
401 (9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay
402 or impede administration of a law relating to a tax, fee, or charge and files a purported return
403 that fails to contain information from which the correctness of reported tax, fee, or charge
404 liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is
405 substantially incorrect, the penalty is $500.
406 (10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
407 Subsection 59-12-108(1)(a):
408 (i) is subject to a penalty described in Subsection (2); and
409 (ii) may not retain the percentage of sales and use taxes that would otherwise be
410 allowable under Subsection 59-12-108(2).
411 (b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
412 required by Subsection 59-12-108(1)(a)(ii)(B):
413 (i) is subject to a penalty described in Subsection (2); and
414 (ii) may not retain the percentage of sales and use taxes that would otherwise be
415 allowable under Subsection 59-12-108(2).
416 (11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person:
417 (i) commits an act described in Subsection (11)(b) with respect to one or more of the
418 following documents:
419 (A) a return;
420 (B) an affidavit;
421 (C) a claim; or
422 (D) a document similar to Subsections (11)(a)(i)(A) through (C);
423 (ii) knows or has reason to believe that the document described in Subsection (11)(a)(i)
424 will be used in connection with any material matter administered by the commission; and
425 (iii) knows that the document described in Subsection (11)(a)(i), if used in connection
426 with any material matter administered by the commission, would result in an understatement of
427 another person's liability for a tax, fee, or charge.
428 (b) The following acts apply to Subsection (11)(a)(i):
429 (i) preparing any portion of a document described in Subsection (11)(a)(i);
430 (ii) presenting any portion of a document described in Subsection (11)(a)(i);
431 (iii) procuring any portion of a document described in Subsection (11)(a)(i);
432 (iv) advising in the preparation or presentation of any portion of a document described
433 in Subsection (11)(a)(i);
434 (v) aiding in the preparation or presentation of any portion of a document described in
435 Subsection (11)(a)(i);
436 (vi) assisting in the preparation or presentation of any portion of a document described
437 in Subsection (11)(a)(i); or
438 (vii) counseling in the preparation or presentation of any portion of a document
439 described in Subsection (11)(a)(i).
440 (c) For purposes of Subsection (11)(a), the penalty:
441 (i) shall be imposed by the commission;
442 (ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which
443 the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and
444 (iii) is in addition to any other penalty provided by law.
445 (d) The commission may seek a court order to enjoin a person from engaging in
446 conduct that is subject to a penalty under this Subsection (11).
447 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
448 commission may make rules prescribing the documents that are similar to Subsections
449 (11)(a)(i)(A) through (C).
450 (12) (a) As provided in Section 76-8-1101, criminal offenses and penalties are as
451 provided in Subsections (12)(b) through (e).
452 (b) (i) A person who is required by this title or any laws the commission administers or
453 regulates to register with or obtain a license or permit from the commission, who operates
454 without having registered or secured a license or permit, or who operates when the registration,
455 license, or permit is expired or not current, is guilty of a class B misdemeanor.
456 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(b)(i), the
457 penalty may not:
458 (A) be less than $500; or
459 (B) exceed $1,000.
460 (c) (i) With respect to a tax, fee, or charge, a person who knowingly and intentionally,
461 and without a reasonable good faith basis, fails to make, render, sign, or verify a return within
462 the time required by law or to supply information within the time required by law, or who
463 makes, renders, signs, or verifies a false or fraudulent return or statement, or who supplies false
464 or fraudulent information, is guilty of a third degree felony.
465 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(c)(i), the
466 penalty may not:
467 (A) be less than $1,000; or
468 (B) exceed $5,000.
469 (d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or
470 charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
471 guilty of a second degree felony.
472 (ii) Notwithstanding Section 76-3-301, for purposes of Subsection (12)(d)(i), the
473 penalty may not:
474 (A) be less than $1,500; or
475 (B) exceed $25,000.
476 (e) (i) A person is guilty of a second degree felony if that person commits an act:
477 (A) described in Subsection (12)(e)(ii) with respect to one or more of the following
478 documents:
479 (I) a return;
480 (II) an affidavit;
481 (III) a claim; or
482 (IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
483 (B) subject to Subsection (12)(e)(iii), with knowledge that the document described in
484 Subsection (12)(e)(i)(A):
485 (I) is false or fraudulent as to any material matter; and
486 (II) could be used in connection with any material matter administered by the
487 commission.
488 (ii) The following acts apply to Subsection (12)(e)(i):
489 (A) preparing any portion of a document described in Subsection (12)(e)(i)(A);
490 (B) presenting any portion of a document described in Subsection (12)(e)(i)(A);
491 (C) procuring any portion of a document described in Subsection (12)(e)(i)(A);
492 (D) advising in the preparation or presentation of any portion of a document described
493 in Subsection (12)(e)(i)(A);
494 (E) aiding in the preparation or presentation of any portion of a document described in
495 Subsection (12)(e)(i)(A);
496 (F) assisting in the preparation or presentation of any portion of a document described
497 in Subsection (12)(e)(i)(A); or
498 (G) counseling in the preparation or presentation of any portion of a document
499 described in Subsection (12)(e)(i)(A).
500 (iii) This Subsection (12)(e) applies:
501 (A) regardless of whether the person for which the document described in Subsection
502 (12)(e)(i)(A) is prepared or presented:
503 (I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
504 (II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and
505 (B) in addition to any other penalty provided by law.
506 (iv) Notwithstanding Section 76-3-301, for purposes of this Subsection (12)(e), the
507 penalty may not:
508 (A) be less than $1,500; or
509 (B) exceed $25,000.
510 (v) The commission may seek a court order to enjoin a person from engaging in
511 conduct that is subject to a penalty under this Subsection (12)(e).
512 (vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
513 the commission may make rules prescribing the documents that are similar to Subsections
514 (12)(e)(i)(A)(I) through (III).
515 (f) The statute of limitations for prosecution for a violation of this Subsection (12) is
516 the later of six years:
517 (i) from the date the tax should have been remitted; or
518 (ii) after the day on which the person commits the criminal offense.
519 (13) (a) Subject to Subsection (13)(b), an employer that is required to file a form with
520 the commission in accordance with Subsection 59-10-406(8) is subject to a penalty described
521 in Subsection (13)(b) if the employer:
522 (i) fails to file the form with the commission in an electronic format approved by the
523 commission as required by Subsection 59-10-406(8);
524 (ii) fails to file the form on or before the due date provided in Subsection 59-10-406(8);
525 (iii) fails to provide accurate information on the form; or
526 (iv) fails to provide all of the information required by the Internal Revenue Service to
527 be contained on the form.
528 (b) For purposes of Subsection (13)(a), the penalty is:
529 (i) $30 per form, not to exceed $75,000 in a calendar year, if the employer files the
530 form in accordance with Subsection 59-10-406(8), more than 14 days after the due date
531 provided in Subsection 59-10-406(8) but no later than 30 days after the due date provided in
532 Subsection 59-10-406(8);
533 (ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the
534 form in accordance with Subsection 59-10-406(8), more than 30 days after the due date
535 provided in Subsection 59-10-406(8) but on or before June 1; or
536 (iii) $100 per form, not to exceed $500,000 in a calendar year, if the employer:
537 (A) files the form in accordance with Subsection 59-10-406(8) after June 1; or
538 (B) fails to file the form.
539 (14) Upon making a record of its actions, and upon reasonable cause shown, the
540 commission may waive, reduce, or compromise any of the penalties or interest imposed under
541 this part.
542 Section 3. Section 59-1-402 is amended to read:
543 59-1-402. Definitions -- Interest.
544 (1) As used in this section:
545 (a) "Final judicial decision" means a final ruling by a court of this state or the United
546 States for which the time for any further review or proceeding has expired.
547 (b) "Retroactive application of a judicial decision" means the application of a final
548 judicial decision that:
549 (i) invalidates a state or federal taxation statute; and
550 (ii) requires the state to provide a refund for an overpayment that was made:
551 (A) prior to the final judicial decision; or
552 (B) during the 180-day period after the final judicial decision.
553 (c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
554 (A) a tax, fee, or charge the commission administers under:
555 (I) this title;
556 (II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
557 (III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
558 (IV) Section 19-6-410.5;
559 (V) Section 19-6-714;
560 (VI) Section 19-6-805;
561 (VII) Section 32B-2-304;
562 (VIII) Section 34A-2-202;
563 (IX) Section 40-6-14; or
564 [
565 [
566 [
567 (X) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
568 (B) another amount that by statute is subject to interest imposed under this section.
569 (ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
570 (A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
571 (B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
572 (C) Chapter 2, Property Tax Act, except for Section 59-2-1309;
573 (D) Chapter 3, Tax Equivalent Property Act;
574 (E) Chapter 4, Privilege Tax; or
575 (F) Chapter 13, Part 5, Interstate Agreements.
576 (2) Except as otherwise provided for by law, the interest rate for a calendar year for a
577 tax, fee, or charge administered by the commission shall be calculated based on the federal
578 short-term rate determined by the Secretary of the Treasury under Section 6621, Internal
579 Revenue Code, in effect for the preceding fourth calendar quarter.
580 (3) The interest rate calculation shall be as follows:
581 (a) except as provided in Subsection (7), in the case of an overpayment or refund,
582 simple interest shall be calculated at the rate of two percentage points above the federal
583 short-term rate; or
584 (b) in the case of an underpayment, deficiency, or delinquency, simple interest shall be
585 calculated at the rate of two percentage points above the federal short-term rate.
586 (4) Notwithstanding Subsection (2) or (3), the interest rate applicable to certain
587 installment sales for purposes of a tax under Chapter 7, Corporate Franchise and Income Taxes,
588 shall be determined in accordance with Section 453A, Internal Revenue Code, as provided in
589 Section 59-7-112.
590 (5) (a) Except as provided in Subsection (5)(c), interest may not be allowed on an
591 overpayment of a tax, fee, or charge if the overpayment of the tax, fee, or charge is refunded
592 within:
593 (i) 45 days after the last date prescribed for filing the return with respect to a tax under
594 Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
595 if the return is filed electronically; or
596 (ii) 90 days after the last date prescribed for filing the return:
597 (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
598 Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
599 (B) if the return is not filed electronically.
600 (b) Except as provided in Subsection (5)(c), if the return is filed after the last date
601 prescribed for filing the return, interest may not be allowed on the overpayment if the
602 overpayment is refunded within:
603 (i) 45 days after the date the return is filed:
604 (A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or
605 Chapter 10, Individual Income Tax Act; and
606 (B) if the return is filed electronically; or
607 (ii) 90 days after the date the return is filed:
608 (A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
609 Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
610 (B) if the return is not filed electronically.
611 (c) (i) In the case of an amended return, interest on an overpayment shall be allowed:
612 (A) for a time period:
613 (I) that begins on the later of:
614 (Aa) the date the original return was filed; or
615 (Bb) the due date for filing the original return not including any extensions for filing
616 the original return; and
617 (II) that ends on the date the commission receives the amended return; and
618 (B) if the commission does not make a refund of an overpayment under this Subsection
619 (5)(c):
620 (I) if the amended return is with respect to a tax under Chapter 7, Corporate Franchise
621 and Income Taxes, or Chapter 10, Individual Income Tax Act, and is filed electronically,
622 within a 45-day period after the date the commission receives the amended return, for a time
623 period:
624 (Aa) that begins 46 days after the commission receives the amended return; and
625 (Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
626 completes processing the refund of the overpayment; or
627 (II) if the amended return is with respect to a tax, fee, or charge except for a tax under
628 Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
629 or is not filed electronically, within a 90-day period after the date the commission receives the
630 amended return, for a time period:
631 (Aa) that begins 91 days after the commission receives the amended return; and
632 (Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
633 completes processing the refund of the overpayment.
634 (ii) For purposes of Subsection (5)(c)(i)(B)(I)(Bb) or (5)(c)(i)(B)(II)(Bb), interest shall
635 be calculated forward from the preparation date of the refund document to allow for
636 processing.
637 (6) Interest on any underpayment, deficiency, or delinquency of a tax, fee, or charge
638 shall be computed from the time the original return is due, excluding any filing or payment
639 extensions, to the date the payment is received.
640 (7) Interest on a refund relating to a tax, fee, or charge may not be paid on any
641 overpayment that arises from a statute that is determined to be invalid under state or federal
642 law or declared unconstitutional under the constitution of the United States or Utah if the basis
643 for the refund is the retroactive application of a judicial decision upholding the claim of
644 unconstitutionality or the invalidation of a statute.
645 Section 4. Section 59-1-403 is amended to read:
646 59-1-403. Confidentiality -- Exceptions -- Penalty -- Application to property tax.
647 (1) (a) Any of the following may not divulge or make known in any manner any
648 information gained by that person from any return filed with the commission:
649 (i) a tax commissioner;
650 (ii) an agent, clerk, or other officer or employee of the commission; or
651 (iii) a representative, agent, clerk, or other officer or employee of any county, city, or
652 town.
653 (b) An official charged with the custody of a return filed with the commission is not
654 required to produce the return or evidence of anything contained in the return in any action or
655 proceeding in any court, except:
656 (i) in accordance with judicial order;
657 (ii) on behalf of the commission in any action or proceeding under:
658 (A) this title; or
659 (B) other law under which persons are required to file returns with the commission;
660 (iii) on behalf of the commission in any action or proceeding to which the commission
661 is a party; or
662 (iv) on behalf of any party to any action or proceeding under this title if the report or
663 facts shown by the return are directly involved in the action or proceeding.
664 (c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
665 admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
666 pertinent to the action or proceeding.
667 (2) This section does not prohibit:
668 (a) a person or that person's duly authorized representative from receiving a copy of
669 any return or report filed in connection with that person's own tax;
670 (b) the publication of statistics as long as the statistics are classified to prevent the
671 identification of particular reports or returns; and
672 (c) the inspection by the attorney general or other legal representative of the state of the
673 report or return of any taxpayer:
674 (i) who brings action to set aside or review a tax based on the report or return;
675 (ii) against whom an action or proceeding is contemplated or has been instituted under
676 this title; or
677 (iii) against whom the state has an unsatisfied money judgment.
678 (3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
679 commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
680 Rulemaking Act, provide for a reciprocal exchange of information with:
681 (i) the United States Internal Revenue Service; or
682 (ii) the revenue service of any other state.
683 (b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
684 corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
685 Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
686 other written statements with the federal government, any other state, any of the political
687 subdivisions of another state, or any political subdivision of this state, except as limited by
688 Sections 59-12-209 and 59-12-210, if the political subdivision, other state, or the federal
689 government grant substantially similar privileges to this state.
690 (c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
691 corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
692 Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
693 identity and other information of taxpayers who have failed to file tax returns or to pay any tax
694 due.
695 (d) Notwithstanding Subsection (1), the commission shall provide to the director of the
696 Division of Environmental Response and Remediation, as defined in Section 19-6-402, as
697 requested by the director of the Division of Environmental Response and Remediation, any
698 records, returns, or other information filed with the commission under Chapter 13, Motor and
699 Special Fuel Tax Act, or Section 19-6-410.5 regarding the environmental assurance program
700 participation fee.
701 (e) Notwithstanding Subsection (1), at the request of any person the commission shall
702 provide that person sales and purchase volume data reported to the commission on a report,
703 return, or other information filed with the commission under:
704 (i) Chapter 13, Part 2, Motor Fuel; or
705 (ii) Chapter 13, Part 4, Aviation Fuel.
706 (f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
707 as defined in Section 59-22-202, the commission shall report to the manufacturer:
708 (i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
709 manufacturer and reported to the commission for the previous calendar year under Section
710 59-14-407; and
711 (ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
712 manufacturer for which a tax refund was granted during the previous calendar year under
713 Section 59-14-401 and reported to the commission under Subsection 59-14-401(1)(a)(v).
714 (g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
715 distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
716 from selling cigarettes to consumers within the state under Subsection 59-14-210(2).
717 (h) Notwithstanding Subsection (1), the commission may:
718 (i) provide to the Division of Consumer Protection within the Department of
719 Commerce and the attorney general data:
720 (A) reported to the commission under Section 59-14-212; or
721 (B) related to a violation under Section 59-14-211; and
722 (ii) upon request, provide to any person data reported to the commission under
723 Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
724 (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
725 of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
726 Management and Budget, provide to the committee or office the total amount of revenues
727 collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
728 time period specified by the committee or office.
729 (j) Notwithstanding Subsection (1), the commission shall make the directory required
730 by Section 59-14-603 available for public inspection.
731 (k) Notwithstanding Subsection (1), the commission may share information with
732 federal, state, or local agencies as provided in Subsection 59-14-606(3).
733 (l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
734 Recovery Services within the Department of Human Services any relevant information
735 obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
736 who has become obligated to the Office of Recovery Services.
737 (ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
738 Recovery Services to any other state's child support collection agency involved in enforcing
739 that support obligation.
740 (m) (i) Notwithstanding Subsection (1), upon request from the state court
741 administrator, the commission shall provide to the state court administrator, the name, address,
742 telephone number, county of residence, and Social Security number on resident returns filed
743 under Chapter 10, Individual Income Tax Act.
744 (ii) The state court administrator may use the information described in Subsection
745 (3)(m)(i) only as a source list for the master jury list described in Section 78B-1-106.
746 (n) Notwithstanding Subsection (1), the commission shall at the request of a
747 committee, commission, or task force of the Legislature provide to the committee, commission,
748 or task force of the Legislature any information relating to a tax imposed under Chapter 9,
749 Taxation of Admitted Insurers, relating to the study required by Section 59-9-101.
750 (o) (i) As used in this Subsection (3)(o), "office" means the:
751 (A) Office of the Legislative Fiscal Analyst; or
752 (B) Office of Legislative Research and General Counsel.
753 (ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii),
754 the commission shall at the request of an office provide to the office all information:
755 (A) gained by the commission; and
756 (B) required to be attached to or included in returns filed with the commission.
757 (iii) (A) An office may not request and the commission may not provide to an office a
758 person's:
759 (I) address;
760 (II) name;
761 (III) Social Security number; or
762 (IV) taxpayer identification number.
763 (B) The commission shall in all instances protect the privacy of a person as required by
764 Subsection (3)(o)(iii)(A).
765 (iv) An office may provide information received from the commission in accordance
766 with this Subsection (3)(o) only:
767 (A) as:
768 (I) a fiscal estimate;
769 (II) fiscal note information; or
770 (III) statistical information; and
771 (B) if the information is classified to prevent the identification of a particular return.
772 (v) (A) A person may not request information from an office under Title 63G, Chapter
773 2, Government Records Access and Management Act, or this section, if that office received the
774 information from the commission in accordance with this Subsection (3)(o).
775 (B) An office may not provide to a person that requests information in accordance with
776 Subsection (3)(o)(v)(A) any information other than the information the office provides in
777 accordance with Subsection (3)(o)(iv).
778 (p) Notwithstanding Subsection (1), the commission may provide to the governing
779 board of the agreement or a taxing official of another state, the District of Columbia, the United
780 States, or a territory of the United States:
781 (i) the following relating to an agreement sales and use tax:
782 (A) information contained in a return filed with the commission;
783 (B) information contained in a report filed with the commission;
784 (C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
785 (D) a document filed with the commission; or
786 (ii) a report of an audit or investigation made with respect to an agreement sales and
787 use tax.
788 (q) Notwithstanding Subsection (1), the commission may provide information
789 concerning a taxpayer's state income tax return or state income tax withholding information to
790 the Driver License Division if the Driver License Division:
791 (i) requests the information; and
792 (ii) provides the commission with a signed release form from the taxpayer allowing the
793 Driver License Division access to the information.
794 (r) Notwithstanding Subsection (1), the commission shall provide to the Utah
795 Communications Authority, or a division of the Utah Communications Authority, the
796 information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
797 63H-7a-502.
798 (s) Notwithstanding Subsection (1), the commission shall provide to the Utah
799 Educational Savings Plan information related to a resident or nonresident individual's
800 contribution to a Utah Educational Savings Plan account as designated on the resident or
801 nonresident's individual income tax return as provided under Section 59-10-1313.
802 (t) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
803 Sections 26-18-2.5 and 26-40-105, the commission shall provide an eligibility worker with the
804 Department of Health or its designee with the adjusted gross income of an individual if:
805 (i) an eligibility worker with the Department of Health or its designee requests the
806 information from the commission; and
807 (ii) the eligibility worker has complied with the identity verification and consent
808 provisions of Sections 26-18-2.5 and 26-40-105.
809 (u) Notwithstanding Subsection (1), the commission may provide to a county, as
810 determined by the commission, information declared on an individual income tax return in
811 accordance with Section 59-10-103.1 that relates to eligibility to claim a residential exemption
812 authorized under Section 59-2-103.
813 (v) Notwithstanding Subsection (1), the commission shall provide a report regarding
814 any access line provider that is over 90 days delinquent in payment to the commission of
815 amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
816 Service Charges, to:
817 (A) the board of the Utah Communications Authority created in Section 63H-7a-201;
818 and
819 (B) the Public Utilities, Energy, and Technology Interim Committee.
820 (4) (a) Each report and return shall be preserved for at least three years.
821 (b) After the three-year period provided in Subsection (4)(a) the commission may
822 destroy a report or return.
823 (5) (a) Any person who violates this section is guilty of a class A misdemeanor.
824 (b) If the person described in Subsection (5)(a) is an officer or employee of the state,
825 the person shall be dismissed from office and be disqualified from holding public office in this
826 state for a period of five years thereafter.
827 (c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
828 accordance with Subsection (3)(o)(iii) or a person that requests information in accordance with
829 Subsection (3)(o)(v):
830 (i) is not guilty of a class A misdemeanor; and
831 (ii) is not subject to:
832 (A) dismissal from office in accordance with Subsection (5)(b); or
833 (B) disqualification from holding public office in accordance with Subsection (5)(b).
834 (6) Except as provided in Section 59-1-404, this part does not apply to the property tax.
835 Section 5. Section 59-1-1402 is amended to read:
836 59-1-1402. Definitions.
837 As used in this part:
838 (1) "Administrative cost" means a fee imposed to cover:
839 (a) the cost of filing;
840 (b) the cost of administering a garnishment;
841 (c) the amount the commission pays to a depository institution in accordance with
842 [
843 (d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by
844 rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
845 (2) "Books and records" means the following made available in printed or electronic
846 format:
847 (a) an account;
848 (b) a book;
849 (c) an invoice;
850 (d) a memorandum;
851 (e) a paper;
852 (f) a record; or
853 (g) an item similar to Subsections (2)(a) through (f) as determined by the commission
854 by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
855 (3) "Deficiency" means:
856 (a) the amount by which a tax, fee, or charge exceeds the difference between:
857 (i) the sum of:
858 (A) the amount shown as the tax, fee, or charge by a person on the person's return; and
859 (B) any amount previously assessed, or collected without assessment, as a deficiency;
860 and
861 (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
862 to that tax, fee, or charge; or
863 (b) if a person does not show an amount as a tax, fee, or charge on the person's return,
864 or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
865 (i) the amount previously assessed, or collected without assessment, as a deficiency;
866 and
867 (ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
868 to that tax, fee, or charge.
869 (4) "Garnishment" means any legal or equitable procedure through which one or more
870 of the following are required to be withheld for payment of an amount a person owes:
871 (a) an asset of the person held by another person; or
872 (b) the earnings of the person.
873 (5) "Liability" means the following that a person is required to remit to the
874 commission:
875 (a) a tax, fee, or charge;
876 (b) an addition to a tax, fee, or charge;
877 (c) an administrative cost;
878 (d) interest that accrues in accordance with Section 59-1-402; or
879 (e) a penalty that accrues in accordance with Section 59-1-401.
880 (6) (a) Subject to Subsection (6)(b), "mathematical error" is as defined in Section
881 6213(g)(2), Internal Revenue Code.
882 (b) The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a)
883 means:
884 (i) the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable
885 year; or
886 (ii) a corresponding or comparable provision of the Internal Revenue Code as
887 amended, redesignated, or reenacted.
888 (7) (a) Except as provided in Subsection (7)(b), "tax, fee, or charge" means:
889 (i) a tax, fee, or charge the commission administers under:
890 (A) this title;
891 (B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
892 (C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
893 (D) Section 19-6-410.5;
894 (E) Section 19-6-714;
895 (F) Section 19-6-805;
896 (G) Section 32B-2-304;
897 (H) Section 34A-2-202;
898 (I) Section 40-6-14; or
899 [
900 [
901 [
902 (J) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
903 (ii) another amount that by statute is administered by the commission.
904 (b) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
905 (i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 41-1a-301;
906 (ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
907 (iii) Chapter 2, Property Tax Act;
908 (iv) Chapter 3, Tax Equivalent Property Act;
909 (v) Chapter 4, Privilege Tax; or
910 (vi) Chapter 13, Part 5, Interstate Agreements.
911 (8) "Transferee" means:
912 (a) a devisee;
913 (b) a distributee;
914 (c) a donee;
915 (d) an heir;
916 (e) a legatee; or
917 (f) a person similar to Subsections (8)(a) through (e) as determined by the commission
918 by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
919 Section 6. Section 59-12-107 is amended to read:
920 59-12-107. Definitions -- Collection, remittance, and payment of tax by sellers or
921 other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other
922 liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt --
923 Penalties and interest.
924 (1) As used in this section:
925 (a) "Ownership" means direct ownership or indirect ownership through a parent,
926 subsidiary, or affiliate.
927 (b) "Related seller" means a seller that:
928 (i) meets one or more of the criteria described in Subsection (2)(a)(i); and
929 (ii) delivers tangible personal property, a service, or a product transferred electronically
930 that is sold:
931 (A) by a seller that does not meet one or more of the criteria described in Subsection
932 (2)(a)(i); and
933 (B) to a purchaser in the state.
934 (c) "Substantial ownership interest" means an ownership interest in a business entity if
935 that ownership interest is greater than the degree of ownership of equity interest specified in 15
936 U.S.C. Sec. 78p, with respect to a person other than a director or an officer.
937 (2) (a) Except as provided in Subsection (2)(e), Section 59-12-107.1, or Section
938 59-12-123, and subject to Subsection (2)(f), each seller shall pay or collect and remit the sales
939 and use taxes imposed by this chapter if within this state the seller:
940 (i) has or utilizes:
941 (A) an office;
942 (B) a distribution house;
943 (C) a sales house;
944 (D) a warehouse;
945 (E) a service enterprise; or
946 (F) a place of business similar to Subsections (2)(a)(i)(A) through (E);
947 (ii) maintains a stock of goods;
948 (iii) regularly solicits orders, regardless of whether or not the orders are accepted in the
949 state, unless the seller's only activity in the state is:
950 (A) advertising; or
951 (B) solicitation by:
952 (I) direct mail;
953 (II) electronic mail;
954 (III) the Internet;
955 (IV) telecommunications service; or
956 (V) a means similar to Subsection (2)(a)(iii)(A) or (B);
957 (iv) regularly engages in the delivery of property in the state other than by:
958 (A) common carrier; or
959 (B) United States mail; or
960 (v) regularly engages in an activity directly related to the leasing or servicing of
961 property located within the state.
962 (b) A seller is considered to be engaged in the business of selling tangible personal
963 property, a service, or a product transferred electronically for use in the state, and shall pay or
964 collect and remit the sales and use taxes imposed by this chapter if:
965 (i) the seller holds a substantial ownership interest in, or is owned in whole or in
966 substantial part by, a related seller; and
967 (ii) (A) the seller sells the same or a substantially similar line of products as the related
968 seller and does so under the same or a substantially similar business name; or
969 (B) the place of business described in Subsection (2)(a)(i) of the related seller or an in
970 state employee of the related seller is used to advertise, promote, or facilitate sales by the seller
971 to a purchaser.
972 (c) A seller that does not meet one or more of the criteria provided for in Subsection
973 (2)(a) or is not a seller required to pay or collect and remit sales and use taxes under Subsection
974 (2)(b):
975 (i) except as provided in Subsection (2)(c)(ii), may voluntarily:
976 (A) collect a tax on a transaction described in Subsection 59-12-103(1); and
977 (B) remit the tax to the commission as provided in this part; or
978 (ii) notwithstanding Subsection (2)(c)(i), shall collect a tax on a transaction described
979 in Subsection 59-12-103(1) if Section 59-12-103.1 requires the seller to collect the tax.
980 (d) The collection and remittance of a tax under this chapter by a seller that is
981 registered under the agreement may not be used as a factor in determining whether that seller is
982 required by Subsection (2) to:
983 (i) pay a tax, fee, or charge under:
984 (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
985 (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
986 (C) Section 19-6-714;
987 (D) Section 19-6-805;
988 [
989 [
990 [
991 (E) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
992 [
993 (ii) collect and remit a tax, fee, or charge under:
994 (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
995 (B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
996 (C) Section 19-6-714;
997 (D) Section 19-6-805;
998 [
999 [
1000 [
1001 (E) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
1002 [
1003 (e) A person shall pay a use tax imposed by this chapter on a transaction described in
1004 Subsection 59-12-103(1) if:
1005 (i) the seller did not collect a tax imposed by this chapter on the transaction; and
1006 (ii) the person:
1007 (A) stores the tangible personal property or product transferred electronically in the
1008 state;
1009 (B) uses the tangible personal property or product transferred electronically in the state;
1010 or
1011 (C) consumes the tangible personal property or product transferred electronically in the
1012 state.
1013 (f) The ownership of property that is located at the premises of a printer's facility with
1014 which the retailer has contracted for printing and that consists of the final printed product,
1015 property that becomes a part of the final printed product, or copy from which the printed
1016 product is produced, shall not result in the retailer being considered to have or maintain an
1017 office, distribution house, sales house, warehouse, service enterprise, or other place of
1018 business, or to maintain a stock of goods, within this state.
1019 (3) (a) Except as provided in Section 59-12-107.1, a tax under this chapter shall be
1020 collected from a purchaser.
1021 (b) A seller may not collect as tax an amount, without regard to fractional parts of one
1022 cent, in excess of the tax computed at the rates prescribed by this chapter.
1023 (c) (i) Each seller shall:
1024 (A) give the purchaser a receipt for the tax collected; or
1025 (B) bill the tax as a separate item and declare the name of this state and the seller's
1026 sales and use tax license number on the invoice for the sale.
1027 (ii) The receipt or invoice is prima facie evidence that the seller has collected the tax
1028 and relieves the purchaser of the liability for reporting the tax to the commission as a
1029 consumer.
1030 (d) A seller is not required to maintain a separate account for the tax collected, but is
1031 considered to be a person charged with receipt, safekeeping, and transfer of public money.
1032 (e) Taxes collected by a seller pursuant to this chapter shall be held in trust for the
1033 benefit of the state and for payment to the commission in the manner and at the time provided
1034 for in this chapter.
1035 (f) If any seller, during any reporting period, collects as a tax an amount in excess of
1036 the lawful state and local percentage of total taxable sales allowed under this chapter, the seller
1037 shall remit to the commission the full amount of the tax imposed under this chapter, plus any
1038 excess.
1039 (g) If the accounting methods regularly employed by the seller in the transaction of the
1040 seller's business are such that reports of sales made during a calendar month or quarterly period
1041 will impose unnecessary hardships, the commission may accept reports at intervals that will, in
1042 the commission's opinion, better suit the convenience of the taxpayer or seller and will not
1043 jeopardize collection of the tax.
1044 (h) (i) For a purchase paid with specie legal tender as defined in Section 59-1-1501.1,
1045 and until such time as the commission accepts specie legal tender for the payment of a tax
1046 under this chapter, if the commission requires a seller to remit a tax under this chapter in legal
1047 tender other than specie legal tender, the seller shall state on the seller's books and records and
1048 on an invoice, bill of sale, or similar document provided to the purchaser:
1049 (A) the purchase price in specie legal tender and in the legal tender the seller is
1050 required to remit to the commission;
1051 (B) subject to Subsection (3)(h)(ii), the amount of tax due under this chapter in specie
1052 legal tender and in the legal tender the seller is required to remit to the commission;
1053 (C) the tax rate under this chapter applicable to the purchase; and
1054 (D) the date of the purchase.
1055 (ii) (A) Subject to Subsection (3)(h)(ii)(B), for purposes of determining the amount of
1056 tax due under Subsection (3)(h)(i), a seller shall use the most recent London fixing price for the
1057 specie legal tender the purchaser paid.
1058 (B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1059 commission may make rules for determining the amount of tax due under Subsection (3)(h)(i)
1060 if the London fixing price is not available for a particular day.
1061 (4) (a) Except as provided in Subsections (5) through (7) and Section 59-12-108, the
1062 sales or use tax imposed by this chapter is due and payable to the commission quarterly on or
1063 before the last day of the month next succeeding each calendar quarterly period.
1064 (b) (i) Each seller shall, on or before the last day of the month next succeeding each
1065 calendar quarterly period, file with the commission a return for the preceding quarterly period.
1066 (ii) The seller shall remit with the return under Subsection (4)(b)(i) the amount of the
1067 tax required under this chapter to be collected or paid for the period covered by the return.
1068 (c) Except as provided in Subsection (5)(c), a return shall contain information and be in
1069 a form the commission prescribes by rule.
1070 (d) (i) Subject to Subsection (4)(d)(ii), the sales tax as computed in the return shall be
1071 based on the total nonexempt sales made during the period for which the return is filed,
1072 including both cash and charge sales.
1073 (ii) For a sale that includes the delivery or installation of tangible personal property at a
1074 location other than a seller's place of business described in Subsection (2)(a)(i), if the delivery
1075 or installation is separately stated on an invoice or receipt, a seller may compute the tax due on
1076 the sale for purposes of Subsection (4)(d)(i) based on the amount the seller receives for that
1077 sale during each period for which the seller receives payment for the sale.
1078 (e) (i) The use tax as computed in the return shall be based on the total amount of
1079 purchases for storage, use, or other consumption in this state made during the period for which
1080 the return is filed, including both cash and charge purchases.
1081 (ii) (A) As used in this Subsection (4)(e)(ii), "qualifying purchaser" means a purchaser
1082 who is required to remit taxes under this chapter, but is not required to remit taxes monthly in
1083 accordance with Section 59-12-108, and who converts tangible personal property into real
1084 property.
1085 (B) Subject to Subsections (4)(e)(ii)(C) and (D), a qualifying purchaser may remit the
1086 taxes due under this chapter on tangible personal property for which the qualifying purchaser
1087 claims an exemption as allowed under Subsection 59-12-104(23) or (25) based on the period in
1088 which the qualifying purchaser receives payment, in accordance with Subsection (4)(e)(ii)(C),
1089 for the conversion of the tangible personal property into real property.
1090 (C) A qualifying purchaser remitting taxes due under this chapter in accordance with
1091 Subsection (4)(e)(ii)(B) shall remit an amount equal to the total amount of tax due on the
1092 qualifying purchaser's purchase of the tangible personal property that was converted into real
1093 property multiplied by a fraction, the numerator of which is the payment received in the period
1094 for the qualifying purchaser's sale of the tangible personal property that was converted into real
1095 property and the denominator of which is the entire sales price for the qualifying purchaser's
1096 sale of the tangible personal property that was converted into real property.
1097 (D) A qualifying purchaser may remit taxes due under this chapter in accordance with
1098 this Subsection (4)(e)(ii) only if the books and records that the qualifying purchaser keeps in
1099 the qualifying purchaser's regular course of business identify by reasonable and verifiable
1100 standards that the tangible personal property was converted into real property.
1101 (f) (i) Subject to Subsection (4)(f)(ii) and in accordance with Title 63G, Chapter 3,
1102 Utah Administrative Rulemaking Act, the commission may by rule extend the time for making
1103 returns and paying the taxes.
1104 (ii) An extension under Subsection (4)(f)(i) may not be for more than 90 days.
1105 (g) The commission may require returns and payment of the tax to be made for other
1106 than quarterly periods if the commission considers it necessary in order to ensure the payment
1107 of the tax imposed by this chapter.
1108 (h) (i) The commission may require a seller that files a simplified electronic return with
1109 the commission to file an additional electronic report with the commission.
1110 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1111 commission may make rules providing:
1112 (A) the information required to be included in the additional electronic report described
1113 in Subsection (4)(h)(i); and
1114 (B) one or more due dates for filing the additional electronic report described in
1115 Subsection (4)(h)(i).
1116 (5) (a) As used in this Subsection (5) and Subsection (6)(b), "remote seller" means a
1117 seller that is:
1118 (i) registered under the agreement;
1119 (ii) described in Subsection (2)(c); and
1120 (iii) not a:
1121 (A) model 1 seller;
1122 (B) model 2 seller; or
1123 (C) model 3 seller.
1124 (b) (i) Except as provided in Subsection (5)(b)(ii), a tax a remote seller collects in
1125 accordance with Subsection (2)(c) is due and payable:
1126 (A) to the commission;
1127 (B) annually; and
1128 (C) on or before the last day of the month immediately following the last day of each
1129 calendar year.
1130 (ii) The commission may require that a tax a remote seller collects in accordance with
1131 Subsection (2)(c) be due and payable:
1132 (A) to the commission; and
1133 (B) on the last day of the month immediately following any month in which the seller
1134 accumulates a total of at least $1,000 in agreement sales and use tax.
1135 (c) (i) If a remote seller remits a tax to the commission in accordance with Subsection
1136 (5)(b), the remote seller shall file a return:
1137 (A) with the commission;
1138 (B) with respect to the tax;
1139 (C) containing information prescribed by the commission; and
1140 (D) on a form prescribed by the commission.
1141 (ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1142 commission shall make rules prescribing:
1143 (A) the information required to be contained in a return described in Subsection
1144 (5)(c)(i); and
1145 (B) the form described in Subsection (5)(c)(i)(D).
1146 (d) A tax a remote seller collects in accordance with this Subsection (5) shall be
1147 calculated on the basis of the total amount of taxable transactions under Subsection
1148 59-12-103(1) the remote seller completes, including:
1149 (i) a cash transaction; and
1150 (ii) a charge transaction.
1151 (6) (a) Except as provided in Subsection (6)(b), a tax a seller that files a simplified
1152 electronic return collects in accordance with this chapter is due and payable:
1153 (i) monthly on or before the last day of the month immediately following the month for
1154 which the seller collects a tax under this chapter; and
1155 (ii) for the month for which the seller collects a tax under this chapter.
1156 (b) A tax a remote seller that files a simplified electronic return collects in accordance
1157 with this chapter is due and payable as provided in Subsection (5).
1158 (7) (a) On each vehicle sale made by other than a regular licensed vehicle dealer, the
1159 purchaser shall pay the sales or use tax directly to the commission if the vehicle is subject to
1160 titling or registration under the laws of this state.
1161 (b) The commission shall collect the tax described in Subsection (7)(a) when the
1162 vehicle is titled or registered.
1163 (8) If any sale of tangible personal property or any other taxable transaction under
1164 Subsection 59-12-103(1), is made by a wholesaler to a retailer, the wholesaler is not
1165 responsible for the collection or payment of the tax imposed on the sale and the retailer is
1166 responsible for the collection or payment of the tax imposed on the sale if:
1167 (a) the retailer represents that the personal property is purchased by the retailer for
1168 resale; and
1169 (b) the personal property is not subsequently resold.
1170 (9) If any sale of property or service subject to the tax is made to a person prepaying
1171 sales or use tax in accordance with Title 63M, Chapter 5, Resource Development Act, or to a
1172 contractor or subcontractor of that person, the person to whom such payment or consideration
1173 is payable is not responsible for the collection or payment of the sales or use tax and the person
1174 prepaying the sales or use tax is responsible for the collection or payment of the sales or use tax
1175 if the person prepaying the sales or use tax represents that the amount prepaid as sales or use
1176 tax has not been fully credited against sales or use tax due and payable under the rules
1177 promulgated by the commission.
1178 (10) (a) For purposes of this Subsection (10):
1179 (i) Except as provided in Subsection (10)(a)(ii), "bad debt" is as defined in Section
1180 166, Internal Revenue Code.
1181 (ii) Notwithstanding Subsection (10)(a)(i), "bad debt" does not include:
1182 (A) an amount included in the purchase price of tangible personal property, a product
1183 transferred electronically, or a service that is:
1184 (I) not a transaction described in Subsection 59-12-103(1); or
1185 (II) exempt under Section 59-12-104;
1186 (B) a financing charge;
1187 (C) interest;
1188 (D) a tax imposed under this chapter on the purchase price of tangible personal
1189 property, a product transferred electronically, or a service;
1190 (E) an uncollectible amount on tangible personal property or a product transferred
1191 electronically that:
1192 (I) is subject to a tax under this chapter; and
1193 (II) remains in the possession of a seller until the full purchase price is paid;
1194 (F) an expense incurred in attempting to collect any debt; or
1195 (G) an amount that a seller does not collect on repossessed property.
1196 (b) (i) To the extent an amount remitted in accordance with Subsection (4)(d) later
1197 becomes bad debt, a seller may deduct the bad debt from the total amount from which a tax
1198 under this chapter is calculated on a return.
1199 (ii) A qualifying purchaser, as defined in Subsection (4)(e)(ii)(A), may deduct from the
1200 total amount of taxes due under this chapter the amount of tax the qualifying purchaser paid on
1201 the qualifying purchaser's purchase of tangible personal property converted into real property to
1202 the extent that:
1203 (A) tax was remitted in accordance with Subsection (4)(e) on that tangible personal
1204 property converted into real property;
1205 (B) the qualifying purchaser's sale of that tangible personal property converted into real
1206 property later becomes bad debt; and
1207 (C) the books and records that the qualifying purchaser keeps in the qualifying
1208 purchaser's regular course of business identify by reasonable and verifiable standards that the
1209 tangible personal property was converted into real property.
1210 (c) A seller may file a refund claim with the commission if:
1211 (i) the amount of bad debt for the time period described in Subsection (10)(e) exceeds
1212 the amount of the seller's sales that are subject to a tax under this chapter for that same time
1213 period; and
1214 (ii) as provided in Section 59-1-1410.
1215 (d) A bad debt deduction under this section may not include interest.
1216 (e) A bad debt may be deducted under this Subsection (10) on a return for the time
1217 period during which the bad debt:
1218 (i) is written off as uncollectible in the seller's books and records; and
1219 (ii) would be eligible for a bad debt deduction:
1220 (A) for federal income tax purposes; and
1221 (B) if the seller were required to file a federal income tax return.
1222 (f) If a seller recovers any portion of bad debt for which the seller makes a deduction or
1223 claims a refund under this Subsection (10), the seller shall report and remit a tax under this
1224 chapter:
1225 (i) on the portion of the bad debt the seller recovers; and
1226 (ii) on a return filed for the time period for which the portion of the bad debt is
1227 recovered.
1228 (g) For purposes of reporting a recovery of a portion of bad debt under Subsection
1229 (10)(f), a seller shall apply amounts received on the bad debt in the following order:
1230 (i) in a proportional amount:
1231 (A) to the purchase price of the tangible personal property, product transferred
1232 electronically, or service; and
1233 (B) to the tax due under this chapter on the tangible personal property, product
1234 transferred electronically, or service; and
1235 (ii) to:
1236 (A) interest charges;
1237 (B) service charges; and
1238 (C) other charges.
1239 (h) A seller's certified service provider may make a deduction or claim a refund for bad
1240 debt on behalf of the seller:
1241 (i) in accordance with this Subsection (10); and
1242 (ii) if the certified service provider credits or refunds the entire amount of the bad debt
1243 deduction or refund to the seller.
1244 (i) A seller may allocate bad debt among the states that are members of the agreement
1245 if the seller's books and records support that allocation.
1246 (11) (a) A seller may not, with intent to evade any tax, fail to timely remit the full
1247 amount of tax required by this chapter.
1248 (b) A violation of this section is punishable as provided in Section 59-1-401.
1249 (c) Each person who fails to pay any tax to the state or any amount of tax required to be
1250 paid to the state, except amounts determined to be due by the commission under Chapter 1,
1251 Part 14, Assessment, Collections, and Refunds Act, or Section 59-12-111, within the time
1252 required by this chapter, or who fails to file any return as required by this chapter, shall pay, in
1253 addition to the tax, penalties and interest as provided in Sections 59-1-401 and 59-1-402.
1254 (d) For purposes of prosecution under this section, each quarterly tax period in which a
1255 seller, with intent to evade any tax, collects a tax and fails to timely remit the full amount of the
1256 tax required to be remitted, constitutes a separate offense.
1257 Section 7. Section 59-12-108 is amended to read:
1258 59-12-108. Monthly payment -- Amount of tax a seller may retain -- Penalty --
1259 Certain amounts allocated to local taxing jurisdictions.
1260 (1) (a) Notwithstanding Section 59-12-107, a seller that has a tax liability under this
1261 chapter of $50,000 or more for the previous calendar year shall:
1262 (i) file a return with the commission:
1263 (A) monthly on or before the last day of the month immediately following the month
1264 for which the seller collects a tax under this chapter; and
1265 (B) for the month for which the seller collects a tax under this chapter; and
1266 (ii) except as provided in Subsection (1)(b), remit with the return required by
1267 Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax,
1268 fee, or charge described in Subsection (1)(c):
1269 (A) if that seller's tax liability under this chapter for the previous calendar year is less
1270 than $96,000, by any method permitted by the commission; or
1271 (B) if that seller's tax liability under this chapter for the previous calendar year is
1272 $96,000 or more, by electronic funds transfer.
1273 (b) A seller shall remit electronically with the return required by Subsection (1)(a)(i)
1274 the amount the seller is required to remit to the commission for each tax, fee, or charge
1275 described in Subsection (1)(c) if that seller:
1276 (i) is required by Section 59-12-107 to file the return electronically; or
1277 (ii) (A) is required to collect and remit a tax under Section 59-12-107; and
1278 (B) files a simplified electronic return.
1279 (c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:
1280 (i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1281 (ii) a fee under Section 19-6-714;
1282 (iii) a fee under Section 19-6-805;
1283 (iv) a charge under [
1284 Service Charges; or
1285 [
1286 [
1287 [
1288 (d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3,
1289 Utah Administrative Rulemaking Act, the commission shall make rules providing for a method
1290 for making same-day payments other than by electronic funds transfer if making payments by
1291 electronic funds transfer fails.
1292 (e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
1293 commission shall establish by rule procedures and requirements for determining the amount a
1294 seller is required to remit to the commission under this Subsection (1).
1295 (2) (a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a
1296 seller described in Subsection (4) may retain each month the amount allowed by this
1297 Subsection (2).
1298 (b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
1299 each month 1.31% of any amounts the seller is required to remit to the commission:
1300 (i) for a transaction described in Subsection 59-12-103(1) that is subject to a state tax
1301 and a local tax imposed in accordance with the following, for the month for which the seller is
1302 filing a return in accordance with Subsection (1):
1303 (A) Subsection 59-12-103(2)(a);
1304 (B) Subsection 59-12-103(2)(b); and
1305 (C) Subsection 59-12-103(2)(d); and
1306 (ii) for an agreement sales and use tax.
1307 (c) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may
1308 retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described
1309 in Subsection 59-12-103(1) that is subject to the state tax and the local tax imposed in
1310 accordance with Subsection 59-12-103(2)(c).
1311 (ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount
1312 equal to the sum of:
1313 (A) 1.31% of any amounts the seller is required to remit to the commission for:
1314 (I) the state tax and the local tax imposed in accordance with Subsection
1315 59-12-103(2)(c);
1316 (II) the month for which the seller is filing a return in accordance with Subsection (1);
1317 and
1318 (III) an agreement sales and use tax; and
1319 (B) 1.31% of the difference between:
1320 (I) the amounts the seller would have been required to remit to the commission:
1321 (Aa) in accordance with Subsection 59-12-103(2)(a) if the transaction had been subject
1322 to the state tax and the local tax imposed in accordance with Subsection 59-12-103(2)(a);
1323 (Bb) for the month for which the seller is filing a return in accordance with Subsection
1324 (1); and
1325 (Cc) for an agreement sales and use tax; and
1326 (II) the amounts the seller is required to remit to the commission for:
1327 (Aa) the state tax and the local tax imposed in accordance with Subsection
1328 59-12-103(2)(c);
1329 (Bb) the month for which the seller is filing a return in accordance with Subsection (1);
1330 and
1331 (Cc) an agreement sales and use tax.
1332 (d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
1333 each month 1% of any amounts the seller is required to remit to the commission:
1334 (i) for the month for which the seller is filing a return in accordance with Subsection
1335 (1); and
1336 (ii) under:
1337 (A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1338 (B) Subsection 59-12-603(1)(a)(i)(A); or
1339 (C) Subsection 59-12-603(1)(a)(i)(B).
1340 (3) A state government entity that is required to remit taxes monthly in accordance
1341 with Subsection (1) may not retain any amount under Subsection (2).
1342 (4) A seller that has a tax liability under this chapter for the previous calendar year of
1343 less than $50,000 may:
1344 (a) voluntarily meet the requirements of Subsection (1); and
1345 (b) if the seller voluntarily meets the requirements of Subsection (1), retain the
1346 amounts allowed by Subsection (2).
1347 (5) (a) Subject to Subsections (5)(b) through (d), a seller that voluntarily collects and
1348 remits a tax in accordance with Subsection 59-12-107(2)(c)(i) may retain an amount equal to
1349 18% of any amounts the seller would otherwise remit to the commission:
1350 (i) if the seller obtains a license under Section 59-12-106 for the first time on or after
1351 January 1, 2014; and
1352 (ii) for:
1353 (A) an agreement sales and use tax; and
1354 (B) the time period for which the seller files a return in accordance with this section.
1355 (b) If a seller retains an amount under this Subsection (5), the seller may not retain any
1356 other amount under this section.
1357 (c) If a seller retains an amount under this Subsection (5), the commission may require
1358 the seller to file a return by:
1359 (i) electronic means; or
1360 (ii) a means other than electronic means.
1361 (d) A seller may not retain an amount under this Subsection (5) if the seller is required
1362 to collect or remit a tax under this section in accordance with Section 59-12-103.1.
1363 (6) Penalties for late payment shall be as provided in Section 59-1-401.
1364 (7) (a) Except as provided in Subsection (7)(c), for any amounts required to be remitted
1365 to the commission under this part, the commission shall each month calculate an amount equal
1366 to the difference between:
1367 (i) the total amount retained for that month by all sellers had the percentages listed
1368 under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and
1369 (ii) the total amount retained for that month by all sellers at the percentages listed
1370 under Subsections (2)(b) and (2)(c)(ii).
1371 (b) The commission shall each month allocate the amount calculated under Subsection
1372 (7)(a) to each county, city, and town on the basis of the proportion of agreement sales and use
1373 tax that the commission distributes to each county, city, and town for that month compared to
1374 the total agreement sales and use tax that the commission distributes for that month to all
1375 counties, cities, and towns.
1376 (c) The amount the commission calculates under Subsection (7)(a) may not include an
1377 amount collected from a tax that:
1378 (i) the state imposes within a county, city, or town, including the unincorporated area
1379 of a county; and
1380 (ii) is not imposed within the entire state.
1381 Section 8. Section 59-12-128 is amended to read:
1382 59-12-128. Amnesty.
1383 (1) As used in this section, "amnesty" means that a seller is not required to pay the
1384 following amounts that the seller would otherwise be required to pay:
1385 (a) a tax, fee, or charge under:
1386 (i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
1387 (ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
1388 (iii) Section 19-6-714;
1389 (iv) Section 19-6-805;
1390 (v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;
1391 [
1392 [
1393 [
1394 (vi) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
1395 [
1396 (b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
1397 (c) interest on a tax, fee, or charge described in Subsection (1)(a).
1398 (2) (a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4)
1399 and (5), the commission shall grant a seller amnesty if the seller:
1400 (i) obtains a license under Section 59-12-106; and
1401 (ii) is registered under the agreement.
1402 (b) The commission is not required to grant a seller amnesty under this section
1403 beginning 12 months after the date the state becomes a full member under the agreement.
1404 (3) A seller may not receive amnesty under this section for a tax, fee, or charge:
1405 (a) the seller collects;
1406 (b) the seller remits to the commission;
1407 (c) that the seller is required to remit to the commission on the seller's purchase; or
1408 (d) arising from a transaction that occurs within a time period that is under audit by the
1409 commission if:
1410 (i) the seller receives notice of the commencement of the audit prior to obtaining a
1411 license under Section 59-12-106; and
1412 (ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or
1413 (B) the seller has not exhausted all administrative and judicial remedies in connection
1414 with the audit described in Subsection (3)(d)(i).
1415 (4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a
1416 seller under this section:
1417 (i) applies to the time period during which the seller is not licensed under Section
1418 59-12-106; and
1419 (ii) remains in effect if, for a period of three years, the seller:
1420 (A) remains registered under the agreement;
1421 (B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge
1422 described in Subsection (1)(a); and
1423 (C) remits to the commission the taxes, fees, and charges the seller collects in
1424 accordance with Subsection (4)(a)(ii)(B).
1425 (b) The commission may not grant a seller amnesty under this section if, with respect
1426 to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this
1427 section, the seller commits:
1428 (i) fraud; or
1429 (ii) an intentional misrepresentation of a material fact.
1430 (5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission
1431 shall require the seller to pay the amounts described in Subsection (1) that the seller would
1432 have otherwise been required to pay.
1433 (b) Notwithstanding Section 59-1-1410, for purposes of requiring a seller to pay an
1434 amount in accordance with Subsection (5)(a), the time period for the commission to make an
1435 assessment under Section 59-1-1410 is extended for a time period beginning on the date the
1436 seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
1437 Section 9. Section 63H-7a-102 is amended to read:
1438 63H-7a-102. Utah Communications Authority -- Purpose.
1439 [
1440
1441 Communications Authority [
1442
1443
1444 (2) The Utah Communications Authority shall:
1445 (a) provide administrative and financial support for statewide 911 emergency services;
1446 and
1447 (b) establish and maintain a statewide public safety communications network.
1448 Section 10. Section 63H-7a-103 is amended to read:
1449 63H-7a-103. Definitions.
1450 As used in this chapter:
1451 (1) "Association of governments" means an association of political subdivisions of the
1452 state, established pursuant to an interlocal agreement under Title 11, Chapter 13, Interlocal
1453 Cooperation Act.
1454 [
1455
1456 [
1457 63H-7a-203.
1458 [
1459 agreements, or other evidences of indebtedness or borrowing issued or incurred by the
1460 authority pursuant to this chapter.
1461 (5) "Dispatch center" means an entity that receives and responds to an emergency or
1462 nonemergency communication transferred to the entity from a public safety answering point.
1463 [
1464
1465 U.S.C. Sec. 1424.
1466 [
1467 similar agreement.
1468 [
1469
1470 [
1471 [
1472 [
1473
1474 [
1475
1476 [
1477
1478 public safety answering point.
1479 [
1480 (a) receives, as a first point of contact, direct 911 emergency and nonemergency
1481 communications requesting a public safety service;
1482 (b) has a facility with the equipment and staff necessary to receive the communication;
1483 (c) assesses, classifies, and prioritizes the communication; and
1484 (d) [
1485 [
1486 (a) a regional or statewide public safety governmental communications network and
1487 related facilities, including real property, improvements, and equipment necessary for the
1488 acquisition, construction, and operation of the services and facilities; and
1489 (b) 911 emergency services, including radio communications, connectivity, and
1490 computer aided dispatch systems.
1491 [
1492 [
1493
1494 Section 11. Section 63H-7a-201 is amended to read:
1495
1496 63H-7a-201. Establishment of Utah Communications Authority.
1497 (1) This part is known as [
1498 Governance."
1499 (2) There is established the Utah Communications Authority[
1500
1501
1502
1503 within any other department of the state.
1504 [
1505 Lake County[
1506
1507 (b) The authority may establish additional branch offices outside of Salt Lake County
1508 with the approval of the board.
1509 Section 12. Section 63H-7a-202 is amended to read:
1510 63H-7a-202. Powers of the authority.
1511 The authority [
1512 (1) sue and be sued in [
1513 (2) have an official seal and power to alter that seal at will;
1514 (3) make and execute contracts and all other instruments necessary or convenient for
1515 the performance of [
1516 and functions under this chapter, including contracts with [
1517
1518 providers;
1519 (4) own, acquire, design, construct, operate, maintain, repair, and dispose of any
1520 portion of a public safety communications network utilizing technology that is fiscally prudent,
1521 upgradable, technologically advanced, redundant, and secure;
1522 (5) borrow money and incur indebtedness;
1523 [
1524 [
1525 federal government to provide public safety communications network services on terms and
1526 conditions [
1527 [
1528 property or personal property in connection with the acquisition and construction of a public
1529 safety communications network and all related facilities and rights-of-way [
1530 authority owns, operates, and maintains;
1531 (8) sell public safety communications network capacity to a state agency or a political
1532 subdivision of the state if the sale is:
1533 (a) for a public safety purpose; and
1534 (b) consistent with the authority's duties under this chapter;
1535 [
1536
1537
1538 [
1539
1540 [
1541
1542 [
1543
1544 [
1545 [
1546
1547 [
1548
1549 [
1550 [
1551 [
1552
1553 [
1554
1555 [
1556 [
1557 expenditure of funds [
1558 authority under this chapter; and
1559 [
1560 [
1561 [
1562 [
1563 Section 13. Section 63H-7a-203 is amended to read:
1564 63H-7a-203. Board established -- Terms -- Vacancies.
1565 (1) There is created the [
1566 (2) The board shall consist of [
1567
1568 [
1569 [
1570 [
1571 [
1572 [
1573
1574 [
1575 [
1576 [
1577
1578 [
1579 [
1580 [
1581 [
1582 [
1583
1584 [
1585 [
1586 [
1587 [
1588 [
1589
1590 [
1591 [
1592 [
1593 [
1594
1595 [
1596 [
1597
1598
1599 [
1600 [
1601 [
1602
1603 [
1604 [
1605
1606 [
1607 [
1608
1609 [
1610 [
1611
1612 [
1613
1614
1615 [
1616 (a) three individuals appointed by the governor with the advice and consent of the
1617 Senate;
1618 (b) one individual appointed by the speaker of the House of Representatives;
1619 (c) one individual appointed by the president of the Senate;
1620 (d) two individuals nominated by an association that represents cities and towns in the
1621 state and appointed by the governor with the advice and consent of the Senate; and
1622 (e) two individuals nominated by an association that represents counties in the state
1623 and appointed by the governor with the advice and consent of the Senate.
1624 (3) The governor shall appoint an individual to the board in accordance with
1625 Subsection (2)(a) or (b) if the individual has knowledge of at least one of the following:
1626 (a) law enforcement;
1627 (b) public safety;
1628 (c) fire service;
1629 (d) telecommunications;
1630 (e) finance;
1631 (f) management; and
1632 (g) government; and
1633 (4) An individual may not serve as a board member if the individual is a current public
1634 safety communications network:
1635 (a) user; or
1636 (b) vendor.
1637 [
1638 the board members appointed under Subsection (2) shall [
1639 years and [
1640 Subsection (2) shall serve an initial term of four years.
1641 [
1642
1643 [
1644
1645
1646 (ii) Successor board members shall each serve a term of four years.
1647 (b) (i) The governor may remove a board member with cause.
1648 (ii) If the governor removes a board member the entity that appointed the board
1649 member under Subsection (2) shall appoint a replacement board member in the same manner as
1650 described in Subsection (2).
1651 [
1652 consultation with the board, appoint [
1653 and consent of the Senate. [
1654
1655
1656 [
1657
1658
1659
1660 [
1661 (b) The chair shall serve a two year term.
1662 [
1663 [
1664
1665 (8) (a) The board shall elect one of the board members to serve as vice chair [
1666
1667 (b) (i) The board may elect a secretary and treasurer [
1668 members of the board[
1669 (ii) If the board elects a secretary or treasurer who is not a member of the board, the
1670 secretary or treasurer does not have voting power.
1671 (c) [
1672 treasurer [
1673 [
1674
1675 (9) Each board member, including the chair, has one vote.
1676 [
1677 (10) A vote of a majority of the [
1678 necessary to take action on behalf of the board.
1679 [
1680 the board, but may, in accordance with [
1681 accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, receive:
1682 (a) a per diem at the rate established under Section 63A-3-106; and
1683 (b) travel expenses at the rate established under Section 63A-3-107.
1684 Section 14. Section 63H-7a-204 is amended to read:
1685 63H-7a-204. Board -- Powers and duties.
1686 The board shall:
1687 (1) manage the affairs and business of the authority consistent with this chapter
1688 [
1689 (2) adopt bylaws;
1690 [
1691 [
1692 communications network and funds administered by the authority;
1693 [
1694 administered according to law;
1695 [
1696 [
1697 [
1698
1699 network;
1700 [
1701 the performance of [
1702 [
1703
1704 (10) authorize the executive director to enter into agreements on behalf of the
1705 authority;
1706 [
1707 issuance of bonds as provided in this chapter;
1708 [
1709 and administration of the public safety communications network by rule made in accordance
1710 with Title 63G, Chapter 3, Utah Administrative Rulemaking Act[
1711
1712
1713
1714 [
1715 this chapter;
1716 [
1717 [
1718 (a) 911 Division;
1719 (b) Radio Network Division;
1720 (c) Interoperability Division; and
1721 (d) Administrative Services Division[
1722 [
1723
1724 [
1725
1726 [
1727
1728 [
1729
1730
1731
1732
1733 [
1734 [
1735 [
1736 [
1737 [
1738 [
1739 [
1740 [
1741 [
1742
1743 [
1744 [
1745 [
1746 [
1747 [
1748
1749
1750 [
1751
1752
1753 Section 15. Section 63H-7a-205 is amended to read:
1754 63H-7a-205. Executive director -- Appointment -- Powers and duties.
1755 The executive director shall:
1756 (1) (a) serve at the pleasure of the board; and
1757 (b) act as the executive officer of the authority;
1758 (2) administer the [
1759 assigned to the [
1760 (3) recommend administrative rules and policies to the board[
1761
1762 (4) execute contracts on behalf of the authority;
1763 [
1764 [
1765 administration, management, and operations of the [
1766
1767 authority;
1768 (7) with board approval, direct and control authority expenditures;
1769 [
1770 financial officer, and legal counsel to provide professional services and advice regarding the
1771 administration of the authority; and
1772 [
1773
1774 to the board, the Executive Offices and Criminal Justice Appropriations Subcommittee, and the
1775 Legislative Management Committee[
1776 that includes:
1777 (a) the total aggregate surcharge collected by [
1778 fiscal year under [
1779 Service Charges;
1780 (b) the amount of each disbursement from the restricted accounts[
1781 (i) Section 63H-7a-303;
1782 (ii) Section 63H-7a-304; and
1783 (iii) Section 63H-7a-403;
1784 (c) the recipient of each disbursement, [
1785 [
1786
1787 (d) [
1788
1789 account;
1790 (e) the anticipated expenditures from the restricted accounts described in this chapter
1791 for the next fiscal year;
1792 (f) the amount of any unexpended funds carried forward;
1793 (g) the goals for implementation of the authority strategic plan and the progress report
1794 of accomplishments and updates to the plan[
1795
1796 [
1797
1798 [
1799
1800 [
1801 created by Sections 63H-7a-303, 63H-7a-304, and 63H-7a-403[
1802 [
1803 Section 16. Section 63H-7a-206 is repealed and reenacted to read:
1804 63H-7a-206. Strategic plan.
1805 (1) The authority shall create, maintain and review annually a statewide,
1806 comprehensive multiyear strategic plan in consultation with state and local stakeholders and
1807 the regional advisory committees created in Section 63H-7a-207 that:
1808 (a) coordinates the authority's activities and duties in the:
1809 (i) 911 Division;
1810 (ii) Radio Network Division;
1811 (iii) Interoperability Division; and
1812 (iv) Administrative Services Division; and
1813 (b) includes a plan for:
1814 (i) the public safety communications network;
1815 (ii) developing new systems;
1816 (iii) expanding existing systems, including microwave and fiber optics based systems;
1817 (iv) statewide interoperability;
1818 (v) statewide coordination; and
1819 (vi) FirstNet standards.
1820 (2) The executive director shall update the strategic plan described in Subsection (1)
1821 before July 1 of each year.
1822 (3) The executive director shall, before December 1 of each year, report on the strategic
1823 plan described in Subsection (1) to:
1824 (a) the board;
1825 (b) the Executive Offices and Criminal Justice Appropriations Subcommittee; and
1826 (c) the Legislative Management Committee.
1827 (4) The authority shall consider the strategic plan described in Subsection (1) before
1828 spending funds in the restricted accounts created by this chapter.
1829 Section 17. Section 63H-7a-207 is enacted to read:
1830 63H-7a-207. Operations advisory committee.
1831 (1) The board shall appoint an operations advisory committee composed of 19
1832 members as follows:
1833 (a) one representative each from:
1834 (i) an association that represents fire chiefs in the state;
1835 (ii) an association that represents police chiefs in the state;
1836 (iii) an association that represents sheriffs in the state;
1837 (iv) an association that represents emergency medical service personnel in the state;
1838 and
1839 (v) an association that represents public safety answering point professionals in the
1840 state;
1841 (b) the commissioner of Public Safety or the commissioner's designee;
1842 (c) the executive director of the Department of Transportation or the executive
1843 director's designee;
1844 (d) the chief information office of the Department of Technology Services or the chief
1845 information officer's designee;
1846 (e) the chair of each regional advisory committee created in Section 63H-7a-208;
1847 (f) an individual nominated by the representatives of tribal governments elected under
1848 Section 9-9-104.5; and
1849 (g) three individuals from the telecommunications or public safety communications
1850 industry.
1851 (2) The operations advisory committee shall:
1852 (a) review recommendations from the regional advisory committees described in
1853 Section 63H-7a-208; and
1854 (b) make recommendations to the board regarding:
1855 (a) authority operations and policies;
1856 (b) the authority strategic plan; and
1857 (c) the operation, maintenance, and capital development of the public safety
1858 communications network.
1859 (3) The operations advisory committee shall report to the board:
1860 (a) at least once each year; and
1861 (b) as often as necessary.
1862 Section 18. Section 63H-7a-208 is enacted to read:
1863 63H-7a-208. Regional advisory committees.
1864 (1) There are established seven regional advisory committees composed of at most 12
1865 members each, with one regional advisory committee each for:
1866 (a) the region composed of Box Elder, Cache, and Rich counties;
1867 (b) the region composed of Beaver, Garfield, Iron, Kane, and Washington counties;
1868 (c) the region composed of Summit, Utah, and Wasatch counties;
1869 (d) the region composed of Juab, Millard, Piute, Sanpete, Sevier, and Wayne counties;
1870 (e) the region composed of Carbon, Emery, Grand, and San Juan counties;
1871 (f) the region composed of Daggett, Duchesne, and Uintah counties; and
1872 (g) the region composed of Davis, Weber, Morgan, Salt Lake, and Tooele counties.
1873 (2) For each regional advisory committee described in Subsection (1), an association of
1874 governments representing the region served by the regional advisory committee shall appoint
1875 members to the regional advisory committee in accordance with Subsection (3).
1876 (3) An association of governments may appoint an individual to a regional advisory
1877 committee if the individual:
1878 (a) is at least one of the following:
1879 (i) a user of:
1880 (A) the statewide public safety communications network; or
1881 (B) a public safety radio system;
1882 (ii) an individual with experience:
1883 (A) in law enforcement;
1884 (B) in fire service; or
1885 (C) at a public safety answering point; or
1886 (iii) an individual in a leadership position that involves public safety communication;
1887 and
1888 (b) is knowledgeable about the region of the state served by the regional advisory
1889 committee.
1890 (4) In addition to the individuals appointed under Subsection (3), each association of
1891 government shall appoint to each regional advisory committee at least one and up to two
1892 individuals that represent the telecommunications or public safety communications industry.
1893 (5) Each regional advisory committee shall review, discuss, and make
1894 recommendations to the executive director regarding:
1895 (a) the public safety communications network;
1896 (b) the interoperability of emergency response systems;
1897 (c) the trends and standards in the public safety industry and in public safety
1898 technology;
1899 (d) the statewide strategic plan described in Section 63H-7a-206; and
1900 (e) the development of cooperative partnerships.
1901 (6) Each regional advisory committee shall meet:
1902 (a) as necessary to discuss the items described in Subsection (5); and
1903 (b) no fewer than two times in each year.
1904 (7) Each regional advisory committee shall report to the board:
1905 (a) before September 1 at least once each year regarding:
1906 (i) the regional advisory committee's findings during the year; and
1907 (ii) any recommendations from the regional advisory committee to the board; and
1908 (b) at any board meeting at which the regional advisory committee requests an
1909 opportunity to report to the board.
1910 Section 19. Section 63H-7a-209 is enacted to read:
1911 63H-7a-209. Public safety network user fees.
1912 (1) The board may assess a service fee on a user of the public safety communications
1913 network and systems related to the public safety communications network in an amount
1914 determined in accordance with Section 63J-1-504.
1915 (2) Any service fee on a user of the public safety communications network assessed by
1916 the authority before July 1, 2017, is repealed.
1917 Section 20. Section 63H-7a-302 is amended to read:
1918 63H-7a-302. 911 Division duties and powers.
1919 (1) The 911 Division shall:
1920 [
1921 [
1922 [
1923 public safety answering points in the state, including minimum technical, administrative, fiscal,
1924 network, and operational standards [
1925
1926 [
1927 [
1928
1929
1930 [
1931 statewide 911 emergency services network;
1932 [
1933 [
1934 technology necessary to implement the unified statewide 911 emergency services network;
1935 [
1936 (i) an annual budget for the 911 Division;
1937 (ii) an annual plan for the [
1938 Restricted Account created in Section 63H-7a-303 and the Unified Statewide 911 Emergency
1939 Service Account created in Section 63H-7a-304; and
1940 (iii) information required by the director to contribute to the [
1941 plan described in [
1942 [
1943
1944
1945 [
1946
1947
1948
1949
1950 [
1951 (f) assist public safety answering points implementing and coordinating the unified
1952 statewide 911 emergency services network; and
1953 (g) coordinate the development of an interoperable computer aided dispatch platform:
1954 (i) for public safety answering points; and
1955 (ii) where needed, to assist public safety answering points with the creation or
1956 integration of the interoperable computer aided dispatch system.
1957 (2) The 911 Division may recommend to the executive director to sell, lease, or
1958 otherwise dispose of equipment or personal property purchased, leased, or belonging to the
1959 authority that is related to funds expended from the [
1960
1961 63H-7a-303 or the Unified Statewide 911 Emergency Service Account created in Section
1962 63H-7a-304, the proceeds from which shall return to the respective restricted accounts.
1963 (3) The 911 Division may make recommendations to the executive director [
1964
1965
1966 63H-7a-303.
1967 (4) (a) The 911 Division shall review information regarding:
1968 (i) in aggregate, the number of service subscribers by service type in a political
1969 subdivision;
1970 (ii) network costs;
1971 (iii) public safety answering point costs;
1972 (iv) system engineering information; and
1973 (v) [
1974 [
1975 (b) In accordance with Subsection (4)(a) the 911 Division may request:
1976 (i) information as described in Subsection (4)(a)(i) from the State Tax Commission;
1977 and
1978 (ii) information from public safety answering points related to the computer aided
1979 dispatch system.
1980 (c) The information requested by and provided to the 911 Division under Subsection
1981 (4) is a protected record in accordance with Section 63G-2-305.
1982 (5) The 911 Division shall recommend to the executive director, for approval by the
1983 board, rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to:
1984 (a) administer the program funded by the Unified Statewide 911 Emergency Service
1985 restricted account created in Section 63H-7a-304, including rules that establish the criteria,
1986 standards, technology, and equipment that a public safety answering point [
1987 required to adopt in order to qualify for goods or services that are funded from the restricted
1988 account; and
1989 (b) administer the Computer Aided Dispatch Restricted Account created in Section
1990 63H-7a-303, including rules that establish the criteria, standards, technology, and equipment
1991 that a public safety answering point [
1992 of goods or services that are funded from the restricted account.
1993 (6) The board may authorize the 911 Division to employ an outside consultant to study
1994 and advise the division on matters related to the 911 Division duties regarding the public safety
1995 communications network.
1996 (7) This section does not expand the authority of the State Tax Commission to request
1997 additional information from a telecommunication service provider.
1998 Section 21. Section 63H-7a-303 is amended to read:
1999 63H-7a-303. Computer Aided Dispatch Restricted Account -- Creation --
2000 Administration -- Permitted uses.
2001 (1) There is created a restricted account within the General Fund known as the
2002 "Computer Aided Dispatch Restricted Account," consisting of:
2003 [
2004 [
2005 [
2006 state, persons, or corporations.
2007 [
2008
2009 (2) Subject to this Subsection (2) and appropriations by the Legislature, the authority
2010 may expend funds in the Computer Aided Dispatch Restricted Account for the following
2011 purposes:
2012 (a) enhancing public safety as provided in this chapter; and
2013 (b) creating a shared computer aided dispatch system including:
2014 (i) an interoperable computer aided dispatch platform that will be selected, shared, or
2015 hosted on a statewide or regional basis;
2016 (ii) an interoperable computer aided dispatch platform selected by a county of the first
2017 class, when:
2018 (A) authorized through an interlocal agreement between the county's two primary
2019 public safety answering points; and
2020 (B) the county's computer aided dispatch platform is capable of interfacing with the
2021 platform described in Subsection (2)(b)(i); and
2022 (iii) a statewide computer aided dispatch system data sharing platform to provide
2023 interoperability of systems.
2024 [
2025
2026 [
2027 [
2028
2029 [
2030
2031 [
2032
2033 [
2034
2035 [
2036 [
2037 [
2038
2039 [
2040
2041 [
2042 [
2043 [
2044
2045 [
2046
2047 [
2048
2049
2050 [
2051
2052
2053
2054 (3) Subject to an appropriation by the Legislature and approval by the board, the
2055 Administrative Services Division may expend funds from the Computer Aided Dispatch
2056 Restricted Account to cover the Administrative Services Division's administrative costs related
2057 to the Computer Aided Dispatch Restricted Account.
2058 (4) On July 1, 2022, all funds in the Computer Aided Dispatch Restricted Account
2059 shall automatically transfer to the Unified Statewide 911 Emergency Service Account created
2060 in Section 63H-7a-304.
2061 Section 22. Section 63H-7a-304 is amended to read:
2062 63H-7a-304. Unified Statewide 911 Emergency Service Account -- Creation --
2063 Administration -- Permitted uses.
2064 (1) There is created a restricted account within the General Fund known as the "Unified
2065 Statewide 911 Emergency Service Account," consisting of:
2066 (a) proceeds from the fee imposed in Section [
2067 (b) money appropriated or otherwise made available by the Legislature; and
2068 (c) contributions of money, property, or equipment from federal agencies, political
2069 subdivisions of the state, persons, or corporations.
2070 [
2071
2072 (2) (a) Except as provided in Subsection (4) and subject to Subsection (3) and
2073 appropriations by the Legislature, the authority may disburse funds in the Unified Statewide
2074 911 Emergency Service Account for the purpose of enhancing the statewide public safety
2075 communications network [
2076 efficiently deliver 911 services in the state.
2077 (b) In expending funds in the Unified Statewide 911 Emergency Service Account, the
2078 authority shall give a higher priority to an expenditure that:
2079 (i) best promotes statewide public safety;
2080 (ii) best promotes interoperability;
2081 (iii) impacts the largest service territory;
2082 (iv) impacts a densely populated area; or
2083 (v) impacts an underserved area.
2084 (c) The authority shall expend funds in the Unified Statewide 911 Emergency Service
2085 Account in accordance with the authority strategic plan described in Section 63H-7a-206.
2086 (d) The executive director shall recommend to the board expenditures for the authority
2087 to make from the Unified Statewide 911 Emergency Service Account in accordance with this
2088 Subsection (2).
2089 (3) Subject to an [
2090
2091 Administrative Services Division [
2092
2093 Unified Statewide 911 Emergency Service Account to cover the Administrative Services
2094 Division's administrative costs related to the Unified Statewide 911 Emergency Service
2095 Account.
2096 (4) (a) The authority shall reimburse from the Unified Statewide 911 Emergency
2097 Service Account to the Automated Geographic Reference Center created in Section 63F-1-506
2098 an amount equal to up to 1 cent of each unified statewide 911 emergency service charge
2099 deposited into the Unified Statewide 911 Emergency Service Account under Section 69-2-402.
2100 (b) The Automated Geographic Reference Center shall use the funds reimbursed to the
2101 Automated Geographic Reference Center under Subsection (4)(a) to:
2102 (i) enhance and upgrade digital mapping standards; and
2103 (ii) maintain a statewide geospatial database for unified statewide 911 emergency
2104 service.
2105 Section 23. Section 63H-7a-403 is amended to read:
2106 63H-7a-403. Utah Statewide Radio System Restricted Account -- Creation --
2107 Administration.
2108 (1) There is created a restricted account within the General Fund known as the "Utah
2109 Statewide Radio System Restricted Account," consisting of:
2110 (a) money appropriated or otherwise made available by the Legislature; and
2111 (b) contributions of money from federal agencies, political subdivisions of the state,
2112 persons, or corporations.
2113 [
2114 (2) (a) Subject to appropriations by the Legislature and subject to this Subsection (2),
2115 the authority may expend funds in the Utah Statewide Radio System Restricted Account for the
2116 purpose of acquiring, constructing, operating, maintaining, and repairing a statewide radio
2117 system public safety communications network as authorized in Section 63H-7a-202, including:
2118 [
2119 improvements, and equipment necessary for the acquisition, construction, and operation of
2120 services and facilities;
2121 [
2122 communications network;
2123 [
2124 [
2125 funds from another account.
2126 (b) For each radio network charge that is deposited into the Utah Statewide Radio
2127 System Restricted Account under Section 69-2-404, the authority shall spend, subject to an
2128 appropriation by the Legislature and this Subsection (2):
2129 (i) on and after July 1, 2017, 18 cents of each total radio network charge to maintain
2130 the public safety communications network, including:
2131 (A) the 800 MHz and VHF radio networks;
2132 (B) radio console network connectivity;
2133 (C) funding a statewide interoperability coordinator; and
2134 (D) supplementing costs formerly offset by public safety communications network user
2135 fees assessed by the authority before July 1, 2017; and
2136 (ii) on and after January 1, 2018, 20 cents of each total radio network charge to acquire,
2137 construct, equip, and install property for, and to make improvements to, the 800 MHz radio
2138 system including debt service costs.
2139 (c) In expending funds in the Utah Statewide Radio System Restricted Account, the
2140 authority shall give a higher priority to an expenditure that:
2141 (i) best promotes statewide public safety;
2142 (ii) best promotes interoperability;
2143 (iii) impacts the largest service territory;
2144 (iv) impacts a densely populated area; or
2145 (v) impacts an underserved area.
2146 (d) The authority shall expend funds in the Utah Statewide Radio System Restricted
2147 Account in accordance with the authority strategic plan described in Section 63H-7a-206.
2148 (e) The executive director shall recommend to the board expenditures for the authority
2149 to make from the Utah Statewide Radio System Restricted Account in accordance with this
2150 Subsection (2).
2151 (3) [
2152 Administrative Services Division[
2153 funds in the Utah Statewide Radio System Restricted Account for administrative costs
2154 [
2155 Services Division incurs related to the Utah Statewide Radio System Restricted Account .
2156 [
2157
2158
2159
2160 Section 24. Section 63H-7a-404 is amended to read:
2161 63H-7a-404. Public safety communications network -- Maintenance -- Upgrade --
2162 Comprehensive plan -- Stakeholder meeting -- Report.
2163 (1) The Radio Network Division shall[
2164 installation, implementation, and maintenance of the [
2165
2166 for the benefit of state government entities and political subdivisions of the state that use the
2167 public safety communications network.
2168 [
2169
2170
2171
2172
2173 [
2174 [
2175
2176 [
2177
2178
2179 [
2180
2181
2182 [
2183 [
2184 [
2185 [
2186 [
2187 [
2188
2189 [
2190
2191
2192 [
2193
2194 [
2195
2196
2197 [
2198
2199
2200
2201 (2) In developing and maintaining the public safety communications network as
2202 described in Subsection (1), the Radio Network Division shall:
2203 (a) maintain and upgrade existing VHF and 800 MHz radio networks;
2204 (b) coordinate with state government entities, political subdivisions of the state, and
2205 with public and private providers; and
2206 (c) contract for facilities, equipment, and services for the public safety communications
2207 network in a manner that:
2208 (i) complies with Title 63G, Chapter 6a, Utah Procurement Code;
2209 (ii) promotes high-quality, cost-effective services for public safety communications
2210 network users;
2211 (iii) evaluates the costs and benefits of using existing public or private facilities,
2212 equipment, or services or developing or establishing new facilities, equipment, or services;
2213 (iv) where economically beneficial without compromising quality or reliability of
2214 service, avoids duplicating existing private or public facilities, equipment, or services; and
2215 (v) considers the plan developed under Subsection (3).
2216 (3) The Radio Network Division and the executive director shall, before January 15,
2217 2018, meet with all public safety communications network stakeholders, including public and
2218 private providers in the state, to:
2219 (a) identify the locations and functional capabilities of existing public and private
2220 communications facilities in the state; and
2221 (b) develop a detailed, comprehensive plan for:
2222 (i) repairing and maintaining the existing public safety communications network; and
2223 (ii) upgrading the public safety communications network.
2224 (4) The plan described in Subsection (3) shall include:
2225 (a) a statewide system design;
2226 (b) anticipated coverage maps;
2227 (c) any public and private communications facilities that can be integrated with the
2228 public safety communications network; and
2229 (d) a detailed cost estimate for maintaining or upgrading the public safety
2230 communications network.
2231 (5) In addition to meeting with stakeholders under Subsection (2), the authority shall
2232 issue a request for information for maintaining or upgrading the public safety communications
2233 network such that the authority receives all request for information responses before January
2234 15, 2018.
2235 Section 25. Section 63H-7a-502 is amended to read:
2236 63H-7a-502. Interoperability Division duties.
2237 (1) The Interoperability Division shall:
2238 (a) review and make recommendations to the executive director, for approval by the
2239 board, regarding:
2240 (i) statewide interoperability coordination and FirstNet standards;
2241 (ii) technical, administrative, fiscal, technological, network, and operational issues for
2242 the implementation of statewide interoperability, coordination, and FirstNet;
2243 (iii) assisting [
2244 Interoperability Division responsibilities; and
2245 (iv) training for the public safety communications network and unified statewide 911
2246 emergency services;
2247 (b) review information and records regarding:
2248 (i) aggregate information of the number of service subscribers by service type in a
2249 political subdivision;
2250 (ii) matters related to statewide interoperability coordination;
2251 (iii) matters related to FirstNet including advising the governor regarding FirstNet; and
2252 (iv) training needs;
2253 (c) prepare and submit to the executive director for approval by the board:
2254 (i) an annual plan for the Interoperability Division; and
2255 (ii) information required by the director to contribute to the comprehensive strategic
2256 plan described in [
2257 (d) fulfill all other duties imposed on the Interoperability Division by this chapter.
2258 (2) The Interoperability Division may:
2259 (a) recommend to the executive director to own, operate, or enter into contracts related
2260 to statewide interoperability, FirstNet, and training;
2261 (b) request information needed under Subsection (1)(b)(i) from:
2262 (i) the State Tax Commission; and
2263 (ii) public safety agencies; and
2264 (c) employ an outside consultant to study and advise the Interoperability Division on:
2265 (i) issues of statewide interoperability;
2266 (ii) FirstNet; and
2267 (iii) training[
2268 [
2269
2270 (3) The information requested by and provided to the Interoperability Division under
2271 Subsection (1)(b)(i) is a protected record in accordance with Section 63G-2-305.
2272 (4) This section does not expand the authority of the State Tax Commission to request
2273 additional information from a telecommunication service provider.
2274 Section 26. Section 63H-7a-601 is amended to read:
2275 63H-7a-601. Administrative Services Division -- Creation -- Legal services.
2276 (1) This part is known as [
2277 (2) There is created within the authority the Administrative Services Division.
2278 (3) The Administrative Services Division shall provide financial and human resources
2279 assistance to the authority under the direction of the board and the executive director.
2280 (4) At the board's request and with the board's approval, the Administrative Services
2281 Division [
2282 Section 27. Section 63H-7a-602 is repealed and reenacted to read:
2283 63H-7a-602. Duties -- Administrative Services Division -- Accounting for
2284 authority disbursements.
2285 The Administrative Services Division is responsible for the care, custody, safekeeping,
2286 collection, and accounting for disbursements made by the authority under:
2287 (1) Section 63H-7a-303;
2288 (2) Section 63H-7a-304; and
2289 (3) Section 63H-7a-403.
2290 Section 28. Section 63H-7a-603 is amended to read:
2291 63H-7a-603. Financial officer -- Duties.
2292 (1) The executive director shall appoint a financial officer for the Administrative
2293 Services Division with the approval of the board.
2294 (2) The financial officer shall be responsible for accounting for the authority,
2295 including:
2296 (a) safekeeping and investment of public funds of the authority, including the funds
2297 expended from the restricted accounts created in [
2298
2299 (b) the proper collection, deposit, disbursement, and management of the public funds
2300 of the authority in accordance with Title 51, Chapter 7, State Money Management Act;
2301 (c) having authority to sign all bills payable, notes, checks, drafts, warrants, or other
2302 negotiable instruments in the absence of the executive director and the executive director's
2303 designated employee;
2304 (d) providing to the board and the executive director a statement of the condition of the
2305 finances of the authority, at least annually and at such other times as shall be requested by the
2306 board; and
2307 (e) performing all other duties incident to the financial officer.
2308 [
2309 (a) be bonded in an amount established by the State Money Management Council; and
2310 (b) file written reports with the State Money Management Council pursuant to Section
2311 51-7-15.
2312 Section 29. Section 63H-7a-701 is repealed and reenacted to read:
2313
2314 63H-7a-701. Investment of authority funds.
2315 (1) The state treasurer shall invest all money held on deposit by or on behalf of the
2316 authority.
2317 (2) The board may provide advice to the state treasurer concerning investment of the
2318 money of the authority.
2319 Section 30. Section 63H-7a-803 is amended to read:
2320 63H-7a-803. Relation to certain acts -- Participation in Risk Management Fund.
2321 (1) The Utah Communications Authority is exempt from:
2322 (a) Title 63A, Utah Administrative Services Code, except as provided in Section
2323 63A-4-205.5;
2324 (b) Title 63G, Chapter 4, Administrative Procedures Act; and
2325 [
2326 [
2327 (2) (a) The board shall adopt budgetary procedures, accounting, and personnel and
2328 human resource policies substantially similar to those from which they have been exempted in
2329 Subsection (1).
2330 (b) The authority, the board, and the committee members are subject to Title 67,
2331 Chapter 16, Utah Public Officers' and Employees' Ethics Act.
2332 (c) The authority is subject to Title 52, Chapter 4, Open and Public Meetings Act.
2333 (d) The authority is subject to Title 63G, Chapter 6a, Utah Procurement Code.
2334 (e) The authority is subject to Title 63J, Chapter 1, Budgetary Procedures Act.
2335 (3) Subject to the requirements of Subsection 63E-1-304(2), the administration may
2336 participate in coverage under the Risk Management Fund created by Section 63A-4-201.
2337 Section 31. Section 63I-1-269 is amended to read:
2338 63I-1-269. Repeal dates, Title 69.
2339 Section [
2340 unified statewide 911 emergency service, is repealed July 1, 2021.
2341 Section 32. Section 63I-2-263 is amended to read:
2342 63I-2-263. Repeal dates, Title 63A to Title 63N.
2343 (1) Section 63A-5-227 is repealed on January 1, 2018.
2344 (2) Section 63H-7a-303 is repealed on July 1, 2022.
2345 [
2346 [
2347 Section 33. Section 63J-1-602.4 is amended to read:
2348 63J-1-602.4. List of nonlapsing funds and accounts -- Title 61 through Title 63N.
2349 (1) Funds paid to the Division of Real Estate for the cost of a criminal background
2350 check for a mortgage loan license, as provided in Section 61-2c-202.
2351 (2) Funds paid to the Division of Real Estate for the cost of a criminal background
2352 check for principal broker, associate broker, and sales agent licenses, as provided in Section
2353 61-2f-204.
2354 (3) Certain funds donated to the Department of Human Services, as provided in
2355 Section 62A-1-111.
2356 (4) Appropriations from the National Professional Men's Basketball Team Support of
2357 Women and Children Issues Restricted Account created in Section 62A-1-202.
2358 (5) Certain funds donated to the Division of Child and Family Services, as provided in
2359 Section 62A-4a-110.
2360 (6) Appropriations from the Choose Life Adoption Support Restricted Account created
2361 in Section 62A-4a-608.
2362 (7) Appropriations to the Division of Services for People with Disabilities, as provided
2363 in Section 62A-5-102.
2364 (8) Appropriations to the Division of Fleet Operations for the purpose of upgrading
2365 underground storage tanks under Section 63A-9-401.
2366 (9) A portion of the funds appropriated to the Utah Seismic Safety Commission, as
2367 provided in Section 63C-6-104.
2368 (10) Funds appropriated or collected for publishing the Office of Administrative Rules'
2369 publications, as provided in Section 63G-3-402.
2370 (11) The Immigration Act Restricted Account created in Section 63G-12-103.
2371 (12) Money received by the military installation development authority, as provided in
2372 Section 63H-1-504.
2373 (13) Appropriations from the Computer Aided Dispatch Restricted Account created in
2374 Section 63H-7a-303.
2375 (14) Appropriations from the Unified Statewide 911 Emergency Service Account
2376 created in Section 63H-7a-304.
2377 (15) Appropriations from the Utah Statewide Radio System Restricted Account created
2378 in Section 63H-7a-403.
2379 [
2380 created in Section 63M-2-301.
2381 [
2382 Enterprise Zone Act, as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
2383 [
2384 [
2385 Athletic Commission, as provided under Section 63N-10-301.
2386 Section 34. Section 69-2-101, which is renumbered from Section 69-2-1 is renumbered
2387 and amended to read:
2388
2389
2390 [
2391 This chapter is known as [
2392 Service."
2393 Section 35. Section 69-2-102, which is renumbered from Section 69-2-2 is renumbered
2394 and amended to read:
2395 [
2396 As used in this chapter:
2397 (1) "911 emergency communication" means a direct 911 communication received by a
2398 public safety answering point.
2399 [
2400 [
2401 answering [
2402
2403
2404 (3) (a) "Access line" means a circuit-switched connection, or the functional equivalent
2405 of a circuit-switched connection, from an end user to the public switched network.
2406 (b) "Access line" includes:
2407 (i) a local exchange service switched access line within the state;
2408 (ii) a revenue producing radio communications access line with a billing address within
2409 the state; and
2410 (iii) a line provided by a service, including voice over Internet protocol, to a user with
2411 an address within the state, that allows the user to receive a call that originates on the public
2412 switched network and terminate a call to the public switched network.
2413 (4) "Commission" means the State Tax Commission.
2414 (5) "Dispatch center" means the same as that term is defined in Section 63H-7a-103.
2415 [
2416 services by a wireline common carrier to customers within a geographic area encompassing one
2417 or more local communities as described in the carrier's service territory maps, tariffs, price lists,
2418 or rate schedules filed with and approved by the Public Service Commission.
2419 [
2420 and local switching equipment used by a wireline common carrier to connect a customer
2421 location to a carrier's local exchange switching network for providing two-way interactive
2422 voice, or voice capable, services.
2423 [
2424 the same as that term is defined in 4 U.S.C. Sec. 124.
2425 [
2426
2427 subdivision of the state, a special service district, or an entity created by interlocal agreement
2428 that provides or has authority to provide fire fighting, law enforcement, ambulance, medical, or
2429 other emergency services.
2430 [
2431 provides fire fighting, law enforcement, medical, or other emergency services.
2432 [
2433 Section 63H-7a-203.
2434 [
2435
2436
2437 20.3.
2438 [
2439 assigned customer identification number used to connect a mobile or fixed radio customer in
2440 Utah to a radio communication service provider's network for two-way interactive voice, or
2441 voice capable, services.
2442 [
2443 service providing the capability of two-way interactive telecommunications between mobile
2444 and fixed radio customers, and between mobile or fixed radio customers and the local
2445 exchange service network customers of a wireline common carrier.
2446 (b) "Radio communications service" [
2447
2448 (i) cellular telephone service[
2449 (ii) enhanced specialized mobile radio service[
2450 (iii) rural radio service[
2451 (iv) a radio common carrier [
2452 (v) a personal communications [
2453 (vi) any wireless public telecommunications service equivalent to the services
2454 described in this Subsection (14)(b), as defined in 47 CFR, parts 20, 22, 24, and 90.
2455 [
2456 defined in Section 54-19-102.
2457 [
2458 provider that primarily uses metallic or nonmetallic cables and wires for connecting customers
2459 to its local exchange service networks.
2460 Section 36. Section 69-2-201, which is renumbered from Section 69-2-3 is renumbered
2461 and amended to read:
2462
2463 [
2464 Administration -- Consolidation.
2465 [
2466 (1) (a) A public agency may [
2467 (i) operate a public safety answering point to provide 911 emergency service to any
2468 part [
2469 public [
2470 (ii) subject to Subsection (1)(b), operate a public safety answering point with any other
2471 contiguous public agency to provide 911 emergency service to any part [
2472
2473 or
2474 [
2475
2476 (iii) operate a public safety answering point under an agreement with another public
2477 agency that existed before January 1, 2017, to provide 911 emergency service to any part of the
2478 geographic area within the public agencies jurisdictions.
2479 (b) A public agency that operates a public safety answering point in connection with a
2480 contiguous public agency shall:
2481 (i) provide for the operation of the public safety answering point by interlocal
2482 agreement between the public agencies; and
2483 (ii) submit a copy of the interlocal agreement to the director of the Utah
2484 Communications Authority.
2485 (2) Except as provided in Subsection (3), a public agency may not establish a dispatch
2486 center or a public safety answering point after January 1, 2017.
2487 (3) (a) A public agency that operates a public safety answering point established before
2488 January 1, 2017, may:
2489 (i) continue to operate the public safety answering point; or
2490 (ii) physically consolidate the public safety answering point with another public safety
2491 answering point operated by another contiguous public agency.
2492 (b) A county may establish a public safety answering point on or after January 1, 2017,
2493 if no public safety answering point exists in the county.
2494 (4) A public agency may, in order to provide funding for operating a public safety
2495 answering point:
2496 (a) seek funds from the federal or state government;
2497 (b) seek funds appropriated by local governmental taxing authorities to fund a public
2498 safety agency; or
2499 (c) seek gifts, donations, or grants from a private entity.
2500 (5) Before July 1, 2017, each dispatch center in the state shall enter into an interlocal
2501 agreement with the governing authority of a public safety answering point that serves the
2502 county where the dispatch center is located that provides for:
2503 (a) functional consolidation of the dispatch center with the public safety answering
2504 point; and
2505 (b) a plan for the public safety answering point to provide 911 emergency service to the
2506 geographic area served by the dispatch center.
2507 (6) A special service district that operates a public safety answering point or a dispatch
2508 center:
2509 (a) shall administer the public safety answering point or dispatch center in accordance
2510 with Title 17D, Chapter 1, Special Service District Act; and
2511 (b) may raise funds, borrow money, or incur indebtedness for the purpose of
2512 maintaining the public safety answering point or the dispatch center in accordance with:
2513 (i) Section 17D-1-105; and
2514 (ii) Section 17D-1-103.
2515 Section 37. Section 69-2-202 is enacted to read:
2516 69-2-202. Dispatch services -- Public safety answering point -- Department of
2517 Public Safety.
2518 (1) A public safety answering point shall, before providing dispatch services to the
2519 Department of Public Safety:
2520 (a) enter into a written agreement with the Department of Public Safety for providing
2521 dispatch services that specifies:
2522 (i) the scope of the services that the public safety answering point will provide; and
2523 (ii) the rate that the public safety answering point will charge the Department of Public
2524 Safety for dispatch services; and
2525 (b) submit a copy of the agreement to:
2526 (i) the director of the Utah Communications Authority; and
2527 (ii) the commissioner of the Department of Public Safety.
2528 (2) The Department of Public Safety shall, before providing dispatch services to a
2529 public agency as a public safety answering point:
2530 (a) enter into a written agreement with the public agency for providing dispatch
2531 services that specifies:
2532 (i) the scope of the services that the Department of Public Safety will provide; and
2533 (ii) the rate that the Department of Public Safety will charge the public agency for
2534 dispatch services; and
2535 (b) submit a copy of the agreement to:
2536 (i) the director of the Utah Communications Authority; and
2537 (ii) the commissioner of the Department of Public Safety.
2538 Section 38. Section 69-2-203 is enacted to read:
2539 69-2-203. Audit to assess emergency services -- County.
2540 Before January 1, 2018, each county in the state that is not served by a single,
2541 consolidated public safety answering point shall conduct an audit to determine:
2542 (1) how best to provide emergency services within the county; and
2543 (2) whether the county could provide more cost efficient emergency service or improve
2544 public safety by establishing a single public safety answering point for the county.
2545 Section 39. Section 69-2-301 is enacted to read:
2546
2547 69-2-301. Public safety answering point -- 911 emergency service account --
2548 Permitted uses of funds.
2549 (1) A public safety answering point shall maintain in a separate emergency
2550 telecommunications service fund any funds dispersed to the public safety answering point from
2551 the commission under Section 69-2-302, from proceeds of the 911 emergency services charge
2552 levied under Section 69-2-401.
2553 (2) A public safety answering point may expend the money in the emergency
2554 telecommunications service fund described in Subsection (1) to pay the costs of:
2555 (a) establishing, installing, maintaining, and operating a 911 emergency service system;
2556 (b) receiving and processing emergency communications from the 911 system or other
2557 communications or requests for emergency services;
2558 (c) integrating a 911 emergency service system into an established public safety
2559 answering point, including contracting with an access line provider or a vendor of appropriate
2560 terminal equipment as necessary to implement the 911 emergency services; or
2561 (d) indirect costs associated with the maintaining and operating of a 911 emergency
2562 services system.
2563 (3) A public safety answering point may expend revenue derived from the emergency
2564 telecommunications service fund described in Subsection (1) for personnel costs associated
2565 with receiving and processing communications and deploying emergency response resources.
2566 (4) Any unexpended funds at the end of a fiscal year in a public safety answering
2567 point's emergency telecommunications service fund described in Subsection (1) do not lapse.
2568 Section 40. Section 69-2-302 is enacted to read:
2569 69-2-302. Distribution of 911 emergency service charge revenue.
2570 (1) As used in this section:
2571 (a) "Proportion of total call volume" means the number of 911 emergency
2572 communications that a public safety answering point receives in a year divided by the number
2573 of total 911 emergency communications for the state for the year.
2574 (b) "Proportional distribution" means a the amount of a public safety answering point's
2575 proportion of 911 emergency service charge revenue calculated under Subsection (3).
2576 (2) The commission shall transmit funds collected under Section 69-2-402 each month
2577 to a public safety answering point as follows:
2578 (a) for fiscal years 2018 and 2019 only, an amount equal to the greater of:
2579 (i) the amount the of 911 emergency service charge revenue distributed to the public
2580 safety answering point for the same month in fiscal year 2017; or
2581 (ii) the public safety answering point's proportional distribution for the month; and
2582 (b) for a fiscal year after fiscal year 2019, the public safety answering point's
2583 proportional distribution for the month.
2584 (3) A public safety answering point's proportion of 911 emergency service charge
2585 revenue is an amount equal to the total funds collected under Section 69-2-402 for the current
2586 month multiplied by the average proportion of total call volume for the public safety answering
2587 point over the three years previous to the current year.
2588 (4) (a) For the purpose of the calculation described in Subsection (3), the Utah
2589 Communications Authority shall determine for each year:
2590 (i) the number of total 911 emergency communications for the state;
2591 (ii) the number of 911 emergency communications received by each public safety
2592 answering point; and
2593 (iii) the average per year, over the last three years before the current year, of total 911
2594 emergency communications for the state and 911 emergency communications received by each
2595 public safety answering point in the state.
2596 (b) The Utah Communications Authority shall report the numbers described in
2597 Subsection (4)(a) to the commission on or before January 15 of each year.
2598 Section 41. Section 69-2-303, which is renumbered from Section 69-2-5.8 is
2599 renumbered and amended to read:
2600 [
2601 service charges revenue.
2602 (1) As used in this section:
2603 [
2604 [
2605 point" means a [
2606 determines should receive a redistribution.
2607 (b) "Eligible portion of qualifying telecommunications charge revenues" means the
2608 portion of qualifying telecommunications charge revenues that:
2609 (i) were part of an original distribution; and
2610 (ii) the commission determines should have been transmitted:
2611 (A) to [
2612 answering point; and
2613 (B) during the redistribution period.
2614 (c) "Original distribution" means that the commission:
2615 (i) collects an amount of qualifying telecommunications charge revenues; and
2616 (ii) transmits the amount of qualifying telecommunications charge revenues to an
2617 original recipient [
2618 (d) "Original recipient [
2619 [
2620 original distribution.
2621 (e) "Qualifying telecommunications charge revenues" means revenues the commission
2622 collects from a charge under[
2623 [
2624 [
2625 [
2626 [
2627 (f) "Redistribution" means that the commission:
2628 (i) makes an original distribution of qualifying telecommunications charge revenues to
2629 an original recipient [
2630 (ii) after the commission makes the original distribution of qualifying
2631 telecommunications charge revenues to the original recipient [
2632 safety answering point, determines that an eligible portion of qualifying telecommunications
2633 charge revenues should have been transmitted to [
2634
2635 (A) a [
2636 the commission that qualifying telecommunications charge revenues that the commission
2637 distributed to an original recipient [
2638 have been transmitted to [
2639 public safety answering point; or
2640 (B) the commission finding that an extraordinary circumstance, as defined by rule
2641 made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists
2642 that requires the commission to make a redistribution without receiving the notice described in
2643 Subsection (1)(f)(ii)(A); and
2644 (iii) in accordance with this section, transmits to the [
2645 [
2646 telecommunications charge revenues for the redistribution period.
2647 (g) "Redistribution determination date" means the date the commission determines that
2648 [
2649 have received a redistribution, regardless of the date the commission actually transmits the
2650 redistribution to the [
2651 answering point.
2652 (h) "Redistribution period" means the time period:
2653 (i) if the commission determines that an eligible portion of qualifying
2654 telecommunications charge revenues should have been transmitted to [
2655 recipient [
2656 more days before the redistribution determination date:
2657 (A) beginning 90 days before the redistribution determination date; and
2658 (B) ending on the redistribution determination date; or
2659 (ii) if the commission determines that an eligible portion of qualifying
2660 telecommunications charge revenues should have been transmitted to [
2661 recipient [
2662 than 90 days before the redistribution determination date:
2663 (A) beginning on the date the eligible portion of qualifying telecommunications charge
2664 revenues should have been transmitted to the [
2665
2666 (B) ending on the redistribution determination date.
2667 (2) Subject to Subsection (3), the commission may make a redistribution to [
2668
2669 amount equal to the eligible portion of qualifying telecommunications charge revenues if:
2670 (a) the commission provides written notice to the following within 15 days after the
2671 commission determines to make the redistribution:
2672 (i) the original recipient [
2673 (ii) the [
2674 point; and
2675 (b) the commission obtains:
2676 (i) an amended return from each person that reports a transaction that will be subject to
2677 the redistribution; or
2678 (ii) if the commission determines that an amended return described in Subsection
2679 (2)(b)(i) is not required to make the redistribution, information:
2680 (A) supporting the redistribution; and
2681 (B) supplied by a person who collects [
2682 revenues, a [
2683 (3) The commission shall make a redistribution within 60 days after the requirements
2684 of Subsection (2) are met.
2685 (4) This section does not limit the commission's authority to make a distribution of
2686 revenues under this chapter for a time period other than the redistribution period.
2687 Section 42. Section 69-2-401 is enacted to read:
2688
2689 69-2-401. State Tax Commission -- Administration of Emergency Service
2690 Charges.
2691 (1) The commission shall collect, enforce, and administer the charges levied under this
2692 part using the same procedures used in the administration, collection, and enforcement of state
2693 sales and use taxes under:
2694 (a) Title 59, Chapter 1, General Taxation Policies, and
2695 (b) Title 59, Chapter 12, Part 1, Tax Collection, except for:
2696 (i) Section 59-12-104;
2697 (ii) Section 59-12-104.1;
2698 (iii) Section 59-12-104.2;
2699 (iv) Section 59-12-104.6;
2700 (v) Section 59-12-107.1; and
2701 (vi) Section 59-12-123.
2702 (2) The commission shall act on a provider that is delinquent in remitting a charge
2703 levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections,
2704 and Refunds Act.
2705 (3) The commission may determine by rule made in accordance with Title 63G,
2706 Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for
2707 administering, collecting, and enforcing the charges levied under this part.
2708 (4) The commission shall retain and deposit an administrative charge in accordance
2709 with Section 59-1-306 from the funds that the commission collects from the charges levied
2710 under this part.
2711 (5) The charges levied under this part are subject to Section 69-2-303.
2712 Section 43. Section 69-2-402 is enacted to read:
2713 69-2-402. 911 emergency services charge -- Administrative charge.
2714 (1) As used in this section, "911 emergency services charge" means the 911 emergency
2715 services charge levied by the state under Subsection (2).
2716 (2) (a) Subject to Subsection (6), there is imposed on each access line in the state a 911
2717 emergency services charge of 71 cents per month.
2718 (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2719 telecommunications services provided over the access line are located within the state:
2720 (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2721 Tax Act; and
2722 (ii) as determined in accordance with Section 59-12-215.
2723 (3) (a) Subject to Subsection (6), the person that provides service to an access line shall
2724 bill and collect the 911 emergency services charge.
2725 (b) A person that bills and collects the 911 emergency services charge shall, except for
2726 costs retained under Subsection (3)(g)(iii), remit the 911 emergency services charge to the
2727 commission:
2728 (i) monthly on or before the last day of the month immediately following the last day of
2729 the previous month if:
2730 (A) the person is required to file a sales and use tax return with the commission
2731 monthly under Section 59-12-108; or
2732 (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2733 12, Sales and Use Tax Act; or
2734 (ii) quarterly on or before the last day of the month immediately following the last day
2735 of the previous quarter if the person is required to file a sales and use tax return with the
2736 commission quarterly under Section 59-12-107.
2737 (c) Except as provided in Subsections (3)(d) and (e), if an access line user is not
2738 required to pay for the service, the access line provider shall collect the 911 emergency services
2739 charge from the person that is required to pay for the access line.
2740 (d) The 911 emergency services charge is not imposed on a provider of a consumer of
2741 federal wireless lifeline service if the consumer does not pay the provider for the service.
2742 (e) A consumer of federal wireless lifeline service shall pay, and the provider of the
2743 service shall collect and remit, the 911 emergency services charge when the consumer
2744 purchases from the provider optional services in addition to the federally funded lifeline
2745 benefit.
2746 (f) The 911 emergency services charge is not imposed on an access line provided for
2747 public pay telecommunications service.
2748 (g) The person that bills and collects the 911 emergency services charge:
2749 (i) shall remit the 911 emergency services charge along with a form prescribed by the
2750 commission;
2751 (ii) may bill the 911 emergency services charge in combination with the charges levied
2752 under Sections 69-2-403 and 69-2-404 as one line item charge for 911 emergency service; and
2753 (iii) may retain an amount not to exceed 1.5% of the 911 emergency services charge as
2754 reimbursement for the cost of billing, collecting, and remitting the 911 emergency services
2755 charge.
2756 (4) The commission shall transmit the funds the commission collects from the 911
2757 emergency services charge monthly to a public safety answering point in accordance with
2758 Section 69-2-302.
2759 (5) An access line provider who fails to comply with this section is subject to penalties
2760 and interest as provided in Sections 59-1-401 and 59-1-402.
2761 (6) The state may impose, bill, and collect the 911 emergency services charge on a
2762 mobile telecommunications service only to the extent permitted by the Mobile
2763 Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2764 Section 44. Section 69-2-403, which is renumbered from Section 69-2-5.6 is
2765 renumbered and amended to read:
2766 [
2767 Unified Statewide 911 Emergency Service Account -- Administrative charge.
2768 (1) As used in this section, "unified statewide 911 emergency service charge" means
2769 the unified statewide 911 emergency service charge imposed under Subsection (2).
2770 [
2771 line in the state a unified statewide 911 emergency service charge of 9 cents per month [
2772
2773
2774
2775 (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2776 telecommunications services provided over the access line are located within the state:
2777 (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2778 Tax Act; and
2779 (ii) as determined in accordance with Section 59-12-215.
2780 [
2781 collect the unified statewide 911 emergency [
2782
2783 [
2784 [
2785 [
2786 [
2787 [
2788 (b) A person that [
2789 statewide 911 emergency service charge shall pay the unified statewide 911 emergency service
2790 charge to the commission:
2791 (i) monthly on or before the last day of the month immediately following the last day of
2792 the previous month if:
2793 (A) the person is required to file a sales and use tax return with the commission
2794 monthly under Section 59-12-108; or
2795 (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2796 12, Sales and Use Tax Act; or
2797 (ii) quarterly on or before the last day of the month immediately following the last day
2798 of the previous quarter if the person is required to file a sales and use tax return with the
2799 commission quarterly under Section 59-12-107.
2800 [
2801
2802 [
2803 (c) If an access line user is not required to pay for the [
2804 line provider [
2805 from the person that is required to pay for the [
2806 [
2807
2808 (i) shall remit the unified statewide 911 emergency service charge along with a form
2809 prescribed by the commission;
2810 [
2811 service charge in combination with the [
2812 69-2-402 and 69-2-404 as one line item charge for 911 emergency service; and
2813 [
2814 911 emergency service charge collected under this section as reimbursement for the cost of
2815 billing, collecting, and remitting the [
2816 (4) The commission shall deposit any unified 911 emergency service charge remitted to
2817 the commission into the Unified Statewide 911 Emergency Service Account created in Section
2818 63H-7a-304.
2819 [
2820
2821
2822
2823 [
2824
2825
2826 [
2827 (5) An access line provider who fails to comply with this section is subject to penalties
2828 and interest as provided in Sections 59-1-401 and 59-1-402.
2829 (6) The state may impose, bill, and collect an emergency services telecommunications
2830 charge under this section on a mobile telecommunications service only to the extent permitted
2831 by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2832 (7) This section sunsets in accordance with Section 63I-1-269.
2833 Section 45. Section 69-2-404 is enacted to read:
2834 69-2-404. Radio network charge to fund the Utah Statewide Radio System
2835 Restricted Account -- Administrative charge.
2836 (1) As used in this section, "radio network charge" means the radio network charge
2837 imposed under Subsection (2).
2838 (2) (a) Subject to Subsection (6), there is imposed on each access line in the state a
2839 radio network charge of:
2840 (i) On and after July 1, 2017, and before July 1, 2018, 18 cents per month; and
2841 (ii) on and after January 1, 2018, 38 cents per month.
2842 (b) An access line is within the state for the purposes of Subsection (2)(a) if the
2843 telecommunications services provided over the access line are located within the state:
2844 (i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
2845 Tax Act; and
2846 (ii) as determined in accordance with Section 59-12-215.
2847 (3) (a) The person that provides service to an access line shall bill and collect the radio
2848 network charge.
2849 (b) A person that bills and collects the radio network charge shall pay the radio
2850 network charge to the commission:
2851 (i) monthly on or before the last day of the month immediately following the last day of
2852 the previous month if:
2853 (A) the person is required to file a sales and use tax return with the commission
2854 monthly under Section 59-12-108; or
2855 (B) the person is not required to file a sales and use tax return under Title 59, Chapter
2856 12, Sales and Use Tax Act; or
2857 (ii) quarterly on or before the last day of the month immediately following the last day
2858 of the previous quarter if the person is required to file a sales and use tax return with the
2859 commission quarterly under Section 59-12-107.
2860 (c) If an access line user is not required to pay for the access line, the access line
2861 provider shall collect the radio network charge from the person that is required to pay for the
2862 access line.
2863 (d) The person that bills and collects a radio network charge:
2864 (i) shall remit the radio network charge along with a form prescribed by the
2865 commission; and
2866 (ii) may bill the radio network charge in combination with the charges levied under
2867 Sections 69-2-402 and 69-2-403 as a one line item charge for 911 emergency service.
2868 (4) The commission shall deposit any radio network charge remitted to the commission
2869 into the Utah Statewide Radio System Restricted Account created in Section 63H-7a-403.
2870 (5) An access line provider who fails to comply with this section is subject to penalties
2871 and interest as provided in Sections 59-1-401 and 59-1-402.
2872 (6) The state may impose, bill, and collect the radio network charge under this section
2873 on a mobile telecommunications service only to the extent permitted by the Mobile
2874 Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
2875 Section 46. Section 69-2-405, which is renumbered from Section 69-2-5.7 is
2876 renumbered and amended to read:
2877 [
2878 emergency service -- Administrative charge.
2879 (1) As used in this section:
2880 (a) "Consumer" means a person who purchases prepaid wireless telecommunications
2881 service in a transaction.
2882 (b) "Prepaid wireless 911 service charge" means the charge that is required to be
2883 collected by a seller from a consumer in the amount established under Subsection (2).
2884 (c) (i) "Prepaid wireless telecommunications service" means a wireless
2885 telecommunications service that:
2886 (A) is paid for in advance;
2887 (B) is sold in predetermined units of time or dollars that decline with use in a known
2888 amount or provides unlimited use of the service for a fixed amount or time; and
2889 (C) allows a caller to access 911 emergency service.
2890 (ii) "Prepaid wireless telecommunications service" does not include a wireless
2891 telecommunications service that is billed:
2892 (A) to a customer on a recurring basis; and
2893 (B) in a manner that includes the [
2894
2895 69-2-404, for each radio communication access line assigned to the customer.
2896 (d) "Seller" means a person that sells prepaid wireless telecommunications service to a
2897 consumer.
2898 (e) "Transaction" means each purchase of prepaid wireless telecommunications service
2899 from a seller.
2900 (f) "Wireless telecommunications service" means commercial mobile radio service as
2901 defined by 47 C.F.R. Sec. 20.3, as amended.
2902 (2) There is imposed a prepaid wireless 911 service charge of [
2903 (i) before January 1, 2018, 2.45% of the sales price per transaction; and
2904 (ii) on and after January 1, 2018, 3% of the sales price per transaction.
2905 (3) (a) The prepaid wireless 911 service charge shall be collected by the seller from the
2906 consumer for each transaction occurring in this state.
2907 (b) (i) Except as provided in Subsections (3)(b)(ii) and (iii), if a user of a service
2908 subject to a charge described in Subsection (2) is not the consumer, the seller shall collect the
2909 charge from the consumer for the service.
2910 (ii) The charge described in Subsection (2) is not imposed on a seller or a consumer of
2911 federal wireless lifeline service if the consumer does not pay the seller for the service.
2912 (iii) A consumer of federal wireless lifeline service shall pay, and the seller of the
2913 service shall collect and remit, the charge described in Subsection (2) when the consumer
2914 purchases from the seller optional services in addition to the federally funded lifeline benefit.
2915 (4) The prepaid wireless 911 service charge shall be separately stated on an invoice,
2916 receipt, or similar document that is provided by the seller to the consumer.
2917 (5) For purposes of Subsection (3), the location of a transaction is determined in
2918 accordance with Sections 59-12-211 through 59-12-215.
2919 (6) When prepaid wireless telecommunications service is sold with one or more other
2920 products or services for a single non-itemized price, then the percentage specified in Section
2921 (2) shall apply to the entire non-itemized price.
2922 (7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
2923 the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
2924 charge.
2925 (8) Prepaid wireless 911 service charges collected by a seller, except as retained under
2926 Subsection (7), shall be remitted to the [
2927 as the seller remits to the [
2928 under Title 59, Chapter 12, Sales and Use Tax Act.
2929 [
2930 [
2931
2932
2933 [
2934 [
2935 [
2936 [
2937 [
2938 [
2939 [
2940 [
2941
2942 [
2943
2944 [
2945
2946
2947 [
2948
2949 [
2950
2951 [
2952
2953 [
2954 (9) The commission shall distribute:
2955 (a) on and after July 1, 2017, and before January 1, 2018:
2956 (i) 72.4% of the prepaid wireless 911 service charge revenue to a public safety
2957 answering point in accordance with Section 69-2-302;
2958 (ii) 9.2% of the prepaid wireless 911 service charge revenue to the Unified Statewide
2959 911 Emergency Service Account created in Section 63H-7a-304; and
2960 (iii) 18.4% of the revenue to the Utah Statewide Radio System Restricted Account; and
2961 (b) on and after January 1, 2018:
2962 (i) 60.2% of the prepaid wireless 911 service charge revenue to a public safety
2963 answering point in accordance with Section 69-2-302;
2964 (ii) 7.6% of the prepaid wireless 911 service charge revenue to the Unified Statewide
2965 911 Emergency Service Account created in Section 63H-7a-304; and
2966 (iii) 32.2% of the revenue to the Utah Statewide Radio System Restricted Account.
2967 Section 47. Section 69-2-501, which is renumbered from Section 69-2-6 is renumbered
2968 and amended to read:
2969
2970 [
2971 (1) In implementing [
2972 and public safety [
2973
2974 (2) Any employee of any public safety agency which is a participant in [
2975 emergency [
2976 without the authorized territorial jurisdiction of the public safety agency.
2977 (3) In response to [
2978 communication, an employee of a public safety agency shall have the same immunity for any
2979 acts performed in the line of duty outside [
2980 [
2981 safety agency employee has within the public safety agency's authorized jurisdiction.
2982 (4) No cause of action is created by any incorrect dispatch or response by any system or
2983 any public safety agency or by reason of elapsed response time.
2984 Section 48. Section 69-2-502, which is renumbered from Section 69-2-7 is renumbered
2985 and amended to read:
2986 [
2987 Except as provided in Section [
2988 imposes any duties or liabilities beyond those otherwise specified by law upon any provider of
2989 local exchange service, radio communications service, voice over Internet protocol service, or
2990 terminal equipment needed to implement 911 emergency [
2991 statewide radio system and public safety communication network, created in Title 63H,
2992 Chapter 7a, Utah Communications Authority Act.
2993 Section 49. Section 69-2-503, which is renumbered from Section 69-2-8 is renumbered
2994 and amended to read:
2995 [
2996 (1) A provider of local exchange service, radio communications service, or voice over
2997 Internet protocol service may by tariff or agreement with a customer provide for the customer's
2998 release of any claim, suit, or demand against the provider based upon a disclosure or a
2999 nondisclosure of an unlisted or nonpublished telephone number and address, and the related
3000 address, if a call for any 911 emergency [
3001 telephone.
3002 (2) A provider of local exchange service, radio communications service, voice over
3003 Internet protocol service, or telephone terminal equipment needed to implement or enhance 911
3004 emergency [
3005 in a civil action for injuries, death, or loss to person or property incurred as a result of any act
3006 or omission of the provider, employee, or agent, in connection with developing, adopting,
3007 implementing, maintaining, enhancing, or operating a 911 emergency [
3008 except for damages or injury intentionally caused by or resulting from gross negligence of the
3009 provider or person.
3010 Section 50. Repealer.
3011 This bill repeals:
3012 Section 63H-7a-305, 911 Division expenses -- Responsibilities.
3013 Section 63H-7a-306, 911 Division to report annually.
3014 Section 63H-7a-307, 911 Advisory Committee -- Membership -- Duties.
3015 Section 63H-7a-405, Radio network advisory committees.
3016 Section 63H-7a-504, Interoperability advisory committees.
3017 Section 63H-7a-700, Title.
3018 Section 63H-7a-702, Bonds to be authorized by resolution -- Form -- Sale --
3019 Negotiability -- Validity presumed.
3020 Section 63H-7a-703, Bonds and other obligations -- Additional powers of the
3021 authority.
3022 Section 63H-7a-704, Reserve funds for debt service.
3023 Section 63H-7a-705, Investment of the authority funds.
3024 Section 63H-7a-706, Publication of notice, resolution, or other proceeding -- Period
3025 for contesting.
3026 Section 69-2-4, Administration.
3027 Section 69-2-5, Funding for 911 emergency service -- Administrative charge.
3028 Section 69-2-5.5, Emergency services telecommunications charge to fund the
3029 Computer Aided Dispatch Restricted Account -- Administrative charge.
3030 Section 51. Effective date.
3031 This bill takes effect on July 1, 2017.