The text
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)