5.14.020: LICENSE TAX:
There is imposed on all public utilities who conduct business in the city, and upon persons who conduct business in the city in competition with a public utility, a revenue tax in the amount of six percent (6%) of the revenue derived from the sale of taxable services within the city corporate limits. "Taxable services" means: a) natural gas, electric energy and telephone service; and b) those services that are provided in competition with the services described in item a) of this section, but does not include the sale of gas or electricity as special fuel for motor vehicles. As used herein, "telephone service" shall mean and be limited to "exchange access services, extended area service and customer access line charges", as defined in Utah Code Annotated section 11-26-1(1). (Ord. 96-008, 1996)