ARTICLE B. TELECOMMUNICATIONS LICENSE TAX 1

SECTION:

5-2B-1: Definitions

5-2B-2: Levy Of Tax

5-2B-3: Tax Rate

5-2B-4: Rate Limitation And Exemption

5-2B-5: Effective Date Of Tax Levy

5-2B-6: Interlocal Agreement For Collection Of The Tax

5-2B-7: Repeal Of Inconsistent Taxes And Fees; Effect On Other Ordinances

 

Notes

1	1. Prior ordinance history: 1979 Code §§ 5.64.010, 5.64.020, 5.64.030, 5.64.040, 5.64.050, 5.64.060; Ord. 80-30, 6-26-1980; Ord. 81-26, 6-25-1981; Ord. 82-18, 4-29-1982; Ord. 83-4, 1-6-1983; Ord. 93-33, 8-24-1993; Ord. 97-55, 6-25-1997, eff. 6-30-1997; Ord. 98-54, 8-18-1998.

5-2B-1: DEFINITIONS:

The terms used in this article shall be defined as provided in the municipal telecommunications license tax act, section 10-1-401 et seq., Utah Code Annotated, or its successor provisions.

(Ord. 2004-35, 5-25-2004)

5-2B-2: LEVY OF TAX:

There is hereby levied on a telecommunications provider a municipal telecommunications license tax on the telecommunication provider's gross receipts from telecommunications service attributed to this municipality, in accordance with the provisions of section 10-1-407, Utah Code Annotated, or its successor provision. The tax levied in this article shall be enforced, collected and administered in all respects as provided in the municipal telecommunications license tax act section 10-1-401 et seq., Utah Code Annotated, or its successor provisions, and the provisions of section 10-1-408, Utah Code Annotated, are specifically incorporated herein.

(Ord. 2004-35, 5-25-2004)