SECTION:
3.10.010: Definitions
3.10.020: Levy Of Tax
3.10.030: Rate
3.10.040: Rate Limitation And Exemption Therefrom
3.10.050: Effective Date Of Tax Levy
3.10.060: Changes In Rate Or Repeal Of The Tax
3.10.070: Interlocal Agreement For Collection Of The Tax
3.10.080: Procedures For Taxes Erroneously Recovered From Customers
3.10.090: Repeal Of Inconsistent Taxes And Fees
As used in this chapter:
CITY: Salt Lake City, Utah.
COMMISSION: The state tax commission.
CUSTOMER:
A. Subject to subsections B and C of this definition, "customer" means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract.
B. For purposes of this chapter, "customer" means:
1. The person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract; or
2. If the end user is not the person described in subsection B1 of this definition, the end user of telecommunications service.
C. "Customer" does not include a reseller:
1. Of telecommunications service; or
2. For mobile telecommunications service, of a serving carrier under an agreement to serve the customer outside the telecommunications provider's licensed service area.
END USER:
A. The person who uses a telecommunications service.
B. For purposes of telecommunications service provided to a person who is not an individual, "end user" means the individual who uses the telecommunications service on behalf of the person who is provided the telecommunications service.
GROSS RECEIPTS ATTRIBUTED TO THE CITY: Those gross receipts from a transaction for telecommunications service that is located within the city for the purposes of sales and use taxes under Utah code title 59, chapter 12, sales and use tax act, and determined in accordance with Utah code section 59-12-207.
GROSS RECEIPTS FROM TELECOMMUNICATIONS SERVICE: The revenue that a telecommunications provider receives for telecommunications service rendered except for amounts collected or paid as:
A. A tax, fee, or charge:
1. Imposed by a governmental entity;
2. Separately identified as a tax, fee, or charge in the transaction with the customer for the telecommunications service; and
3. Imposed only on a telecommunications provider;
B. Sales and use taxes collected by the telecommunications provider from a customer under Utah code title 59, chapter 12, sales and use tax act; or
C. Interest, a fee, or a charge that is charged by a telecommunications provider on a customer for failure to pay for telecommunications service when payment is due.
"Gross receipts from telecommunications services" shall include gross receipts from nontelecommunication services within the meaning of, and to the extent authorized by, Utah code section 10-1-410.
MOBILE TELECOMMUNICATIONS SERVICE: As defined in the mobile telecommunications sourcing act, 4 USC section 124.
PLACE OF PRIMARY USE:
A. For telecommunications service other than mobile telecommunications service, means the street address representative of where the customer's use of the telecommunications service primarily occurs, which shall be:
1. The residential street address of the customer; or
2. The primary business street address of the customer; or
B. For mobile telecommunications service, is as defined in the mobile telecommunications sourcing act, 4 USC section 124.
SERVICE ADDRESS: Notwithstanding where a call is billed or paid, "service address" means:
A. If the location described in this subsection A is known, the location of the telecommunications equipment:
1. To which a call is charged; and
2. From which the call originates or terminates;
B. If the location described in subsection A of this definition is not known but the location described in this subsection B is known, the location of the origination point of the signal of the telecommunications service first identified by:
1. The telecommunications system of the telecommunications provider; or
2. If the system used to transport the signal is not a system of the telecommunications provider, information received by the telecommunications provider from its service provider; or
C. If the locations described in subsection A or B of this definition are not known, the location of a customer's place of primary use.
TELECOMMUNICATIONS PROVIDER:
A. Subject to subsections B and C of this definition, "telecommunications provider" means a person that:
1. Owns, controls, operates, or manages a telecommunications service; or
2. Engages in an activity described in subsection A1 of this definition for the shared use with or resale to any person of the telecommunications service.
B. A person described in subsection A of this definition is a telecommunications provider whether or not the public service commission of Utah regulates:
1. That person; or
2. The telecommunications service that the person owns, controls, operates, or manages.
C. "Telecommunications provider" does not include an aggregator as defined in Utah code section 54-8b-2.
TELECOMMUNICATIONS SERVICE:
A. Telephone service, as defined in Utah code section 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of this state; and
B. Mobile telecommunications service, as defined in Utah code section 59-12-102:
1. That originates and terminates within the boundaries of one state; and
2. Only to the extent permitted by the mobile telecommunications sourcing act, 4 USC section 116 et seq. (Ord. 48-04 § 1, 2004)
The rate of the tax levy shall be 4.0 percent of the telecommunication provider's gross receipts from telecommunications service that are attributed to the city in accordance with Utah code section 10-1-407. If the location of a transaction is determined to be other than the city, then the rate imposed on the gross receipts for telecommunications service shall be determined pursuant to the provisions of Utah code section 10-1-407. (Ord. 48-04 § 1, 2004)
The rate of this levy shall not exceed four percent (4%) of the telecommunication provider's gross receipts from telecommunication service attributed to the city unless a higher rate is approved by a majority vote of the voters in the city that vote in:
A. A municipal general election;
B. A regular general election; or
C. A local special election. (Ord. 48-04 § 1, 2004)
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