5-2A-5: CONTRACT WITH STATE TAX COMMISSION:

Heretofore, the City has entered into an agreement with the State Tax Commission to perform all functions incident to the administration or operation of the sales and use tax ordinance of the City. This contract is confirmed and the Mayor is authorized to enter into such supplementary agreement with the State Tax Commission as may be necessary to the continued administration and operation of the local sales and use tax ordinance of the City as reenacted by this Article.

(1979 Code § 5.51.070; amd. Ord. 83-20, 5-26-1983; Ord. 86-27, 6-5-1986; Ord. 90-12, 2-15-1990; 1999 Code)

5-2A-6: PENALTY:

Any person violating any of the provisions of this Article shall be deemed guilty of a Class B misdemeanor, and upon conviction thereof, shall be punishable as set forth in Title 1, Chapter 4 of this Code.

(1979 Code § 5.51.080; amd. Ord. 83-20, 5-26-1983; Ord. 86-27, 6-5-1986; Ord. 90-12, 2-15-1990; 1999 Code)

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)

5-2B-3: TAX RATE:

The rate of the tax levy imposed in this article shall be four percent (4%) of the telecommunication provider's gross receipts from telecommunications service that is attributed to this municipality, subject to the requirements of section 10-1-407, Utah Code Annotated, or its successor provision.

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

5-2B-4: RATE LIMITATION AND EXEMPTION:

The rate of the levy imposed in this article shall not exceed four percent (4%) of the telecommunication provider's gross receipts from telecommunication service attributed to this municipality unless a higher rate is approved by a majority vote of the voters in this municipality that vote in:

   A.   A municipal general election;

   B.   A regular general election; or

   C.   A local special election.

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

5-2B-5: EFFECTIVE DATE OF TAX LEVY:

The tax imposed herein shall be levied effective July 1, 2004.

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