ARTICLE V. - TELECOMMUNICATIONS TAX
Part of the Code of Ordinances of Minersville, UT.
The text
DIVISION 1. - GENERALLY#
Sec. 22-190. - Definitions.#
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Customer. (1)
Subject to subsections (2) and (3) of this definition, the term "customer" means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract.
(2)
The term "customer" means:
a.
The person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract; or
b.
If the end user is not the person described in subsection (2)a of this definition, the end user of telecommunications service.
(3)
The term "customer" does not include a reseller:
a.
Of telecommunications service; or
b.
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. (1)
The term "end user" means the person who uses a telecommunications service.
(2)
For purposes of telecommunications service provided to a person who is not an individual, the term "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 town means those gross receipts from a transaction for telecommunications services that is located within the town for the purposes of sales and use taxes under U.C.A. 1953, ch. 59-12, Sales and Use Tax Act, and determined in accordance with U.C.A. 1953, § 59-12-207.
Gross receipts from telecommunications service means the revenue that a telecommunications provider receives for telecommunications service rendered, except for amounts collected or paid as: (1)
A tax, fee or charge that is:
a.
Imposed by a governmental entity;
b.
Separately identified as a tax, fee or charge in the transaction with the customer for the telecommunications service; and
c.
Imposed only on a telecommunications provider;
(2)
Sales and use taxes collected by the telecommunications provider from a customer under U.C.A. 1953, § 59-12-101 et seq., Sales and Use Tax Act; or
(3)
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.
Mobile telecommunications service is as defined in the Mobile Telecommunications Sourcing Act (4 USC 124).
Place of primary use. (1)
For telecommunications service other than mobile telecommunications service, the term "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which shall be:
a.
The residential street address of the customer; or
b.
The primary business street address of the customer.
(2)
For mobile telecommunications service, the term "place of primary use" is as defined in the Mobile Telecommunications Sourcing Act (4 USC 124).
Service address. (1)
If the location described in this subsection (1) is known, the term "service address" means the location of the telecommunications equipment:
a.
To which a call is charged;
b.
From which the call originates or terminates; and
(2)
If the location described in subsection (1)a of this definition is not known, but the location described in subsection (1)b of this definition is known, the term "service address" means the location of the origination point of the signal of the telecommunications service first identified by:
a.
The telecommunications system of the telecommunications provider;
b.
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
(3)
If the locations described in subsection (1)a or (1)b of this definition are not known, the term "service address" means the location of a customer's place of primary use.
Tax commission means the state tax commission.
Telecommunications provider. (1)
Subject to subsections (2) and (3) of this definition, the term "telecommunications provider" means a person that:
a.
Owns, controls, operates or manages a telecommunications service; or
b.
Engages in an activity described in subsection (1)a of this definition for the shared use with or resale to any person of the telecommunications service.
(2)
A person described in subsection (1) of this definition is a telecommunications provider whether or not the state public service commission regulates:
a.
That person; or
b.
The telecommunications service that the person owns, controls, operates or manages.
(3)
The term "telecommunications provider" does not include an aggregator as defined in U.C.A. 1953, § 54-8b-2.
Telecommunications service means: (1)
Telephone service, as defined in U.C.A. 1953, § 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of the state; and
(2)
Mobile telecommunications service, as defined in U.C.A. 1953, § 59-12-102:
a.
That originates and terminates within the boundaries of one state; and
b.
Only to the extent permitted by the Mobile Telecommunications Sourcing Act (4 USC 116 et seq.).
Secs. 22-191—22-218. - Reserved.#
DIVISION 2. - LEVY AND COLLECTION#
Sec. 22-219. - Levy.#
There is hereby levied upon every person engaged in the business in the town of supplying basic telecommunications services an annual license tax equal to six percent of the gross revenue (basic telecommunications services revenue) derived from the sale and use of the service of said utilities delivered from and after July 1, 1997, within the corporate limits of the town.
(Ord. No. 90-5, § 1(9-462), 10-1-1990; Ord. No. 97-6-2, § 1(9-462), 6-2-1997)
State Law reference— Tax on telecommunications, U.C.A. 1953, § 59-12-103.
Sec. 22-220. - Interlocal agreement for collection.#
On or before the effective date of the ordinance from which this article derived, the town shall enter into an agreement with the state tax commission as described in U.C.A. 1953, § 10-1-405 for the collection, enforcement and administration of the municipal telecommunications license tax.