The text
Sections:
5.14.010 - License required.#
It is unlawful for any Person without a license to carry on the business of supplying telephone service as a public utility within the corporate limits of the City of South Salt Lake.
(Ord. No. 2020-02, § II(Exh. A), 1-8-2020)
5.14.020 - Fee.#
A.
There shall be levied upon the business of every Person in the City that is Engaged in the Business of supplying telephone service, an annual license tax equal to five percent of the gross revenue from the sale and use of the services of such utility delivered within the corporate limits of the City.
B.
Exclusions. The tax imposed under this Section shall not apply to extended area service charges provided by telephone public utilities to customers who qualify for and are receiving utility service that is provided as a part of the Utah Low Income Assistance Program as set forth in the "Lifeline" Rule of the Utah Public Service Commission, R746-341-1 et seq., of the Utah Administrative Code, Rules of Public Service Commission, as it may be amended from time to time.
(Ord. No. 2020-02, § II(Exh. A), 1-8-2020)
5.14.030 - Remittance date.#
Within forty-five (45) days after the end of each month in a calendar year, the public utility taxed in this Chapter shall file with the City treasurer of South Salt Lake City a report of its gross revenue derived from the sale and use of the public utility service in South Salt Lake City as defined in this Chapter, together with a computation of the tax levied in this Chapter against the utility. Coincidental with the filing of such report, the utility shall pay to the City treasurer the amount of the tax due for that calendar month subject to such report.
(Ord. No. 2020-02, § II(Exh. A), 1-8-2020)
5.14.040 - Period of license.#
The period of the license shall be for the calendar year in which the license is granted and shall begin January 1st and end December 31st, of the particular year.
(Ord. No. 2020-02, § II(Exh. A), 1-8-2020)