035 of 1993 - Utility revenue tax and businesses0 93-1
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SALT LAKE CITY ORDINANCE
No. 35 of 1993
(Utility revenue tax and businesses
in competition with public utilities)
AN ORDINANCE AMENDING SECTIONS 5.04.170 AND 5.04.180 OF THE
SALT LAKE CITY CODE, RELATING TO UTILITY REVENUE TAX AND
BUSINESSES IN COMPETITION WITH PUBLIC UTILITIES.
Be it ordained by the City Council of Salt Lake City, Utah:
SECTION 1. That Sections 5.04.170 and 5.04.180 of the Salt
Lake City Code, relating to utility revenue tax and businesses in
competition with public utilities, be, and the same hereby is,
amended as follows:
5.04.170 Utility revenue tax.
A. There is levied upon the business of every person or
company engaged in business, in the city, of supplying telephone,
gas or electric energy service as public utilities, an annual
license tax equal to four percent of the gross revenue derived
from the sale and use of the services of such utilities,
delivered from and after July 1, 1980, within the corporate
limits of the city, said fee being in addition to the franchise
fee.
B. Definitions.
1. "Telephone service" means: 1) exchange access service;
2) extended area service; 3) customer access line charges; and 4)
any service for which a tax or other charge was being paid
pursuant to this section as of January 1, 1992. "Telephone
service" does not include any customer access line charge or
extended area service that is provided as part of the Utah Low
Income Assistance Program as set forth in the "Lifeline" Rule of
the Utah Public Service Commission.
2. "Exchange access service" means telephone exchange
lines or channels, and services provided in connection with them,
which are necessary to provide access from the premises of a
subscriber to the local switched public telecommunications
network of the public utility to effect communication or the
transfer of information. Exchange access services does not
include: (a) private line service; (b) long distance toll
service; (c) carrier access service; (d) telephone services that
are not regulated by the Utah Public Service Commission; and (e)
services that emulate functions available in customer premises
equipment.
3. "Gross revenue" as used herein, means the revenue
derived from the sale and use of public utility services within
Salt Lake City, provided that "gross revenue," as applied to the
telephone utility, shall be construed to mean revenue derived
from telephone service.
4. "Public utility services" means the sale and use of
electric power and energy, natural gas and telephone service.
C. Remittance Date. Within forty-five days after the end
of each month in a calendar year, the public utility taxed
hereunder shall file with the city treasurer a report of its
gross revenue derived from the sale and use of public utility
service in the city, as defined in this section, together with
computation of the tax levied hereunder against the utility.
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Coincidental with the filing of such report, the utility shall
pay to the city treasurer the amount of the tax due for that
calendar month subject to said report.
5.04.180 Businesses in competition with public utilities.
A. Revenue Tax on Business in Competition With Public
Utilities. There is levied upon the business of every person or
company engaged in the business, in the city, of supplying
telephone service, as defined in Section 5.04.170 of this chapter
or its successor, natural gas or electric energy service in
competition with public utilities, as annual license tax equal to
four percent of the gross revenue derived from the sale and use
of such competitive services sold, used or delivered within the
corporate limits of the city, after November 1, 1977.
B. Definitions.
1. "In competition with public utilities" means to trade in
products or services within the same market as a public utility
taxed under Section 5.04.170 of this chapter, or its successor.
C. Remuneration Date. Within forty-five days after the
end of each month in a calendar year, any business taxed
hereunder shall file with the city treasurer a report of its
gross revenue derived from the sale and use of services specified
hereunder rendered in competition with public utilities in the
city, together with a computation of the tax levied hereunder
against such business. Coincidental with the filing of such
report, the business shall pay to the city treasurer the amount
of the tax due for the calendar month which is the subject of the
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CHIEF
DEPUTY
CHIEF
DEPUTY TY :' o'IER
said report.
SECTION 3. This ordinance shall take effect upon its first
publication but in no event prior to May 4, 1993.
Passed by the City Council of Salt Lake City, Utah, this
atti day of
ATTEST:
DER
Transmitted to the Mayor on
(A14 (1, 1993
Mayor's Action: )( Approved Vetoed
ATTEST:
A:cc
Published, 1 M 19,1993
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