2006 Utah Code - 10-1-409 — Report on rate information.

     10-1-409.   Report on rate information.
     (1) (a) In accordance with this section, the commission shall submit a report to the Legislature on or before February 16, 2004, that specifies the percentage calculated under Subsection (1)(b) for each municipality that as of July 1, 2003 has imposed a tax, fee, or charge under:
     (i) Section 10-1-203 in effect as of July 1, 2003; and
     (ii) Title 11, Chapter 26, Local Taxation of Utilities Limitation, in effect as of July 1, 2003.
     (b) The percentage for each municipality described in Subsection (1)(a) shall be calculated by:
     (i) determining, on the basis of the report required by Subsection (2)(a), the revenues received by the municipality during the period beginning July 1, 2003 and ending December 31, 2003 under:
     (A) Section 10-1-203 in effect as of July 1, 2003; and
     (B) Title 11, Chapter 26, Local Taxation of Utilities Limitation, in effect as of July 1, 2003;
     (ii) dividing the number calculated under Subsection (1)(b)(i) by the aggregate for all telecommunications providers of the gross receipts from telecommunications service attributed to the municipality:
     (A) as if the municipal telecommunications license tax authorized by this part had been imposed by the municipality;
     (B) during the period beginning July 1, 2003 and ending December 31, 2003; and
     (C) on the basis of the report required by Subsection (2)(b);
     (iii) rounding the number calculated under Subsection (1)(b)(ii) up to the nearest .01%; and
     (iv) adding .01% to the number calculated under Subsection (1)(b)(iii).
     (c) The report required by this Subsection (1) shall be submitted to:
     (i) (A) the Revenue and Taxation Standing Committee of the:
     (I) House of Representatives; and
     (II) Senate; and
     (B) the Office of Legislative Research and General Counsel; and
     (ii) provide information to the Legislature for the Legislature to evaluate whether the maximum rate authorized by this part for the municipal telecommunications license tax should be modified.
     (d) The commission shall provide a copy of the report submitted under this Subsection (1) to the Utah League of Cities and Towns on February 16, 2004.
     (2) By no later than January 31, 2004 each:
     (a) municipality described in Subsection (1)(a) shall file a report with the commission certifying:
     (i) the revenues received by the municipality during the period beginning July 1, 2003 and ending December 31, 2003 under:
     (A) Section 10-1-203 in effect as of July 1, 2003; and
     (B) Title 11, Chapter 26, Local Taxation of Utilities Limitation, in effect as of July 1, 2003; and
     (b) telecommunications provider providing telecommunications service in this state shall

file a report with the commission stating the gross receipts from telecommunications service received by the telecommunications provider for each municipality described in Subsection (1)(a):
     (i) as if the municipal telecommunications license tax had been imposed by the municipality;
     (ii) for the period beginning July 1, 2003 and ending December 31, 2003; and
     (iii) that are attributed to the municipality.

Enacted by Chapter 253, 2003 General Session