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)

5-2B-6: INTERLOCAL AGREEMENT FOR COLLECTION OF THE TAX:

On or before the effective date hereof, the mayor shall enter into the uniform interlocal agreement with the commission described in section 10-1-405, Utah Code Annotated, or its successor provision, for the collection, enforcement and administration of this municipal telecommunications license tax.

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