As used in this Chapter, terms are defined as in Section 10-1-402, Utah State Code.
(Ord. No. 02-2015 § 1, 02/17/2015)
There is hereby levied a municipal telecommunications license tax on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407, Utah Code.
(1979 Code 6-8-1; adopted by Ordinance No. 8-82; amended by Ordinance No. 11-02; Ord. No. 02-2015 § 1, 02/17/2015)
The rate of tax levy shall be three and one-half percent (3.5%) of the telecommunications provider's gross receipts from telecommunications service that are attributed to the municipality subject to the requirements of Section 10-1-407, Utah Code.
(Ord. No. 02-2015 § 1, 02/17/2015)
The rate of this levy shall not exceed three and one-half percent (3.5%) of the telecommunication provider's gross receipts from telecommunication service attributed to the municipality unless a higher rate is approved by a majority vote of the voters in this municipality that vote in:
(1) 
A municipal general election; or
(2) 
A regular general election.
(Ord. No. 02-2015 § 1, 02/17/2015)
This Chapter is subject to the requirements of Section 10-1-403, Utah Code. If the tax rate is changed or the tax is repealed, then the appropriate notice shall be given as provided in Section 10-1-403, Utah Code.
(Ord. No. 02-2015 § 1, 02/17/2015)
On or before the effective date of the ordinance codified in this Chapter, the municipality shall enter into the uniform interlocal agreement with the Commission as described in Section 10-1-405, Utah Code, for the collection, enforcement, and administration of this municipal telecommunications license tax.
(Ord. No. 02-2015 § 1, 02/17/2015)
Pursuant to the provisions of Section 10-1-408, Utah Code, a customer may not bring a cause of action against a telecommunications provider on the basis that the telecommunications provider erroneously recovered from a customer the municipal telecommunications license tax unless the customer meets the same requirements that a purchaser is required to meet to bring a cause of action against a seller for a refund or credit as provided in Section 59-12-110.1(3), Utah Code.
(Ord. No. 02-2015 § 1, 02/17/2015)