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 If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Utah code section 10-1-403.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)

3.10.090: REPEAL OF INCONSISTENT TAXES AND FEES:

Any tax or fee previously enacted by the city under authority of Utah code section 10-1-203 or Utah code title 11, chapter 26, local taxation of utilities limitation, is hereby repealed.

Nothing in this chapter shall be interpreted to repeal any ordinance or fee which provides that the city may recover from a telecommunications provider the management costs of the city caused by the activities of the telecommunications provider in the rights of way of the city, if the fee is imposed in accordance with Utah code section 72-7-102 and is not related to the city'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, nor does this chapter limit the city's right to charge fees or taxes on persons that are not subject to the municipal telecommunications license tax under this chapter and locate telecommunications facilities, as defined in Utah code section 72-7-108, in the city. (Ord. 48-04 § 1, 2004)