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)

5-2B-7: REPEAL OF INCONSISTENT TAXES AND FEES; EFFECT ON OTHER ORDINANCES:

Any tax or fee previously enacted by this municipality under authority of section 10-1-203, Utah Code Annotated, or its successor provision, or title 11, chapter 26, local taxation of utilities limitation, Utah Code Annotated, is hereby repealed effective July 1, 2004. In accordance with the provisions of section 10-1-406, Utah Code Annotated, or its successor provision, nothing in this section is intended nor shall be interpreted to:

   A.   Repeal or limit any municipal ordinance or fee which provides that the municipality may recover from a telecommunications provider the management costs of the municipality caused by the activities of the telecommunications provider in the rights of way of the municipality, if the fee is imposed in accordance with section 72-7-102, Utah Code Annotated, or its successor provision, and is not related to the municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right of way, or increased deterioration of a highway as a result of the activities of the telecommunications provider in a right of way;

   B.   Limit the municipality's right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this article and locate telecommunications facilities, as defined in section 72-7-108, Utah Code Annotated, or its successor provision, in this municipality; or

   C.   Exempt a telecommunications provider from complying with any ordinance related to excavation, construction, or installation of a telecommunications facility, and that addresses the safety and quality standards of this municipality for excavation, construction, or installation.

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