69-2-404.  Radio network charge to fund the Utah Statewide Radio System Restricted Account.

(1)  As used in this section, “radio network charge” means the radio network charge imposed under Subsection (2).

Terms Used In Utah Code 69-2-404

  • 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
  • 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)  Subject to Subsection (6), there is imposed on each access line in the state a radio network charge of:

    (i)  on and after July 1, 2017, and before January 1, 2018, 18 cents per month;

    (ii)  on and after January 1, 2018, and before January 1, 2025, 52 cents per month; and

    (iii)  on and after January 1, 2025, and before July 1, 2033, 27 cents per month.

    (b)  An access line is within the state for the purposes of Subsection (2)(a) 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)  The person that provides service to an access line shall bill and collect the radio network charge.

    (b)  A person that bills and collects the radio network charge shall pay the radio network 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)  If an access line user is not required to pay for the access line, the access line provider shall collect the radio network charge from the person that is required to pay for the access line.

    (d)  The person that bills and collects a radio network charge:

    (i)  shall remit the radio network charge along with a form prescribed by the commission; and

    (ii)  may bill the radio network charge in combination with the charges levied under Sections 69-2-402 and 69-2-403 as one line item charge for 911 emergency service.

    (4)  The commission shall deposit any radio network charge remitted to the commission into the Utah Statewide Radio System Restricted Account created in Section 63H-7a-403.

    (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 radio network charge under this section 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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