3.10.020: LEVY OF TAX:

There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to the city in accordance with Utah code section 10-1-407. (Ord. 48-04 § 1, 2004)

3.10.030: RATE:

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)

3.10.040: RATE LIMITATION AND EXEMPTION THEREFROM:

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)

3.10.050: EFFECTIVE DATE OF TAX LEVY:

This tax shall be levied beginning July 1, 2004. (Ord. 48-04 § 1, 2004)

3.10.060: CHANGES IN RATE OR REPEAL OF THE TAX:

This chapter is subject to the requirements of Utah code section 10-1-403. If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Utah code section 10-1-403. (Ord. 48-04 § 1, 2004)

3.10.070: INTERLOCAL AGREEMENT FOR COLLECTION OF THE TAX:

On or before the effective date hereof, the city shall enter into a uniform interlocal agreement with the commission as described in Utah code section 10-1-405 for the collection, enforcement, and administration of the municipal telecommunications license tax. (Ord. 48-04 § 1, 2004)

3.10.080: PROCEDURES FOR TAXES ERRONEOUSLY RECOVERED FROM CUSTOMERS:

Pursuant to the provisions of Utah code section 10-1-408, a customer may not bring a cause of action against a telecommunications provider on the grounds that the telecommunications provider erroneously recovered from the customer the municipal telecommunication license tax except as provided in Utah code section 10-1-408. (Ord. 48-04 § 1, 2004)