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4-5-1 - Public Utility License Tax.#
1.
There is hereby levied upon the business of every person or company engaged in the business of supplying basic telephone service as a public utility, basic cellular telephone or basic cable television services in Kaysville City, Utah, an annual license tax equal to five percent (5%) of the gross revenue derived from the sale and use of the services of said business or person delivered from and after July 1, 1994, within the corporate limits of Kaysville City, said fee being in addition to any franchise fee, provided that the amount of such tax levied upon every person or company engaged in the business of providing basic cellular telephone service shall be limited to five percent (5%) of the gross revenues for each customer based upon the lowest pricing plan available for cellular telephone service from such person or company with a minimum tax of ninety-five cents ($.95) for each cellular telephone connection for each customer per month.
2.
Definitions:
Basic Local Exchange Service Revenue - As used herein shall mean revenues received from furnishing telecommunications and cable television services within Kaysville City and from providing access to the local telecommunications exchange network to either business, residential or other customers, whether on a flat rate or measured basis, by means of an access line, cellular telephone connection, or cable television connection. Basic local exchange service revenues shall not include revenues obtained by any person or entity engaged in the business of supplying telephone services from such non-basic telephone services and activities as: i.
Providing any long distance, toll calling or other services priced on a per minute or per call basis;
ii.
Providing any separately priced custom or special services or features not included in the services or features provided to all new customers subscribing for the basic or minimum level of service;
iii.
Providing any one-time activation, connection or installation services;
iv.
Private line services;
v.
Carrier access services; and
vi.
Providing terminal or mobile telephone equipment services (such as basic telephone sets, private branch exchanges and key telephone systems), or from other telephone equipment which is obtainable from both the telephone company and other suppliers.
Gross Revenue - As used herein shall be construed to mean the revenue derived from the sale and use of said services within Kaysville City, provided that "gross revenue" as applied to basic telephone services, basic cellular telephone and basic cable television services shall be construed to mean basic local exchange services revenue. Gross revenue shall not include charges passed on to subscribers to recover the actual cost to the business equal to the tax imposed under this Ordinance.
Public Utility Services - As used herein shall mean the sale and use of basic local exchange telephone services.
3.
Remittance Date. Within forty-five (45) days after the end of each month in a calendar year, the company or person taxed hereunder shall file with the Finance Director of Kaysville City a report of gross revenue derived from the sale and use of its service in Kaysville City as defined herein, together with a computation of the tax levied hereunder against the said company or person. Coincidental with the filing of such report, the said company or person shall pay to the City the amount of the tax due for that calendar month subject to said report.
4.
The taxpayer may pass on the effect of the tax imposed under this Ordinance to the consumer of its services in any manner it chooses.
4-5-2 - Competitive Services License Tax.#
1.
There is hereby levied upon the business of every entity or person engaged in the business in Kaysville City, Utah, of supplying basic television services, basic local exchange telephone services, or basic cellular telephone services, as defined in KCC 4-5-1 of the Revised Ordinances, in competition with any person or entity supplying public utility service, basic cable television or basic cellular telephone services an annual license tax equal to five percent (5%) of the gross revenue derived from the sale and use of such competitive services sold, used or delivered within the corporate limits of Kaysville City, after July 1, 1994. The annual license tax imposed by this Section shall not apply to any entity or person subject to the public utility license tax imposed by KCC 4-5-1 or to municipal bodies or entities created thereby.
2.
Definitions:
a.
In Competition With shall mean to trade in products or services within the same market as an entity or person taxed under KCC 4-5-1.
b.
Gross Revenues and Basic Local Exchange Service Revenue shall have the same meanings provided in KCC 4-5-1(2).
3.
Remittance Date. Within forty-five (45) days after the end of each month in a calendar year, any company or person taxed hereunder shall file with the Finance Director of Kaysville City a report of its gross revenue derived from the sale and use of its services specified hereunder rendered in competition with public utility services in Kaysville City, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the said company or person shall pay to the City the amount of the tax due for the calendar month which is the subject of the said report.