69-2-402.  911 emergency service charge.

(1)  As used in this section, “911 emergency service charge” means the 911 emergency service charge levied by the state under Subsection (2).

Terms Used In Utah Code 69-2-402

  • Access line: includes :
(i) a local exchange service switched access line within the state;
(ii) a revenue producing radio communications access line with a billing address within the state; and
(iii) a line provided by a service, including voice over Internet protocol, to a user with an address within the state, that allows the user to receive a call that originates on the public switched network and terminate a call to the public switched network. See Utah Code 69-2-102
  • Commission: means the State Tax Commission. See Utah Code 69-2-102
  • Mobile telecommunications service: means the same as that term is defined in 4 U. See Utah Code 69-2-102
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Person: means :Utah Code 68-3-12.5
  • Public safety answering point: means the same as that term is defined in Section 63H-7a-103. See Utah Code 69-2-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
    • (2) 

    (a)  Before January 1, 2025, and subject to Subsection (6), there is imposed on each access line in the state a 911 emergency service charge of 71 cents per month.

    (b)  On and after January 1, 2025, and subject to Subsection (6), there is imposed on each access line in the state a 911 emergency service charge of 73 cents per month.

    (c)  An access line is within the state for the purposes of Subsections (2)(a) and (b) if the telecommunications services provided over the access line are located within the state:

    (i)  for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use Tax Act; and

    (ii)  as determined in accordance with Section 59-12-215.

    (3) 

    (a)  Subject to Subsection (6), the person that provides service to an access line shall bill and collect the 911 emergency service charge.

    (b)  A person that bills and collects the 911 emergency service charge shall, except for costs retained under Subsection (3)(g)(iii), remit the 911 emergency service charge to the commission:

    (i)  monthly on or before the last day of the month immediately following the last day of the previous month if:

    (A)  the person is required to file a sales and use tax return with the commission monthly under Section 59-12-108; or

    (B)  the person is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act; or

    (ii)  quarterly on or before the last day of the month immediately following the last day of the previous quarter if the person is required to file a sales and use tax return with the commission quarterly under Section 59-12-107.

    (c)  Except as provided in Subsections (3)(d) and (e), if an access line user is not required to pay for the service, the access line provider shall collect the 911 emergency service charge from the person that is required to pay for the access line.

    (d)  The 911 emergency service charge is not imposed on a provider of a consumer of federal wireless lifeline service if the consumer does not pay the provider for the service.

    (e)  A consumer of federal wireless lifeline service shall pay, and the provider of the service shall collect and remit, the 911 emergency service charge when the consumer purchases from the provider optional services in addition to the federally funded lifeline benefit.

    (f)  The 911 emergency service charge is not imposed on an access line provided for public pay telecommunications service.

    (g)  The person that bills and collects the 911 emergency service charge:

    (i)  shall remit the 911 emergency service charge along with a form prescribed by the commission;

    (ii)  may bill the 911 emergency service charge in combination with the charges levied under Sections 69-2-403 and 69-2-404 as one line item charge for 911 emergency service; and

    (iii)  may retain an amount not to exceed 1.5% of the 911 emergency service charge as reimbursement for the cost of billing, collecting, and remitting the 911 emergency service charge.

    (4)  The commission shall transmit the funds the commission collects from the 911 emergency service charge monthly to a public safety answering point in accordance with Section 69-2-302.

    (5)  An access line provider that fails to comply with this section is subject to penalties and interest as provided in Sections 59-1-401 and 59-1-402.

    (6)  The state may impose, bill, and collect the 911 emergency service charge on a mobile telecommunications service only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U.S.C. § 116 et seq.

    Amended by Chapter 435, 2022 General Session

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