An ordinance required by Subsection
10-1-403(1) shall include a provision that:
| (1) |
levies a municipal telecommunications license tax:
Terms Used In Utah Code 10-1-404- Commission: means the State Tax Commission. See Utah Code 10-1-402
- Gross receipts from telecommunications service: includes a charge necessary to complete a sale of a telecommunications service. See Utah Code 10-1-402
- Municipal: means of or relating to a municipality. See Utah Code 10-1-104
- Municipality: means a city, town, or metro township. See Utah Code 10-1-402
| (a) |
on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407; |
| (b) |
at a rate:
| (i) |
not to exceed the rate specified in Subsection 10-1-403(1)(c); and |
| (ii) |
subject to the requirements of Section 10-1-407; and |
|
| (c) |
beginning on a date:
| (i) |
on or after July 1, 2004; and |
| (ii) |
subject to the requirements of Section 10-1-403; |
|
|
| (2) |
on or before the effective date of the ordinance, the municipality shall enter into the uniform interlocal agreement with the commission described in Section 10-1-405 under which the commission collects, enforces, and administers the municipal telecommunications license tax; |
| (3) |
exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the voters in the municipality that vote in:
| (a) |
a municipal general election; or |
| (b) |
a regular general election; and |
|
| (4) |
incorporates the provisions of Section 10-1-408. |
Amended by Chapter 415, 2013 General Session
