002 of 1982 - Utility Revenue Tax 0 82-15
MICROFILMED
E
SALT LAKE CITY ORDINANCE
No. 2 of 1982
(Utility Revenue Tax)
AN ORDINANCE AMENDING SECTION 20-3-14 OF THE REVISED
ORDINANCES OF SALT LAKE CITY, UTAH, 1965, RELATING TO UTILITY
REVENUE TAX.
Be it ordained by the City Council of Salt Lake City, Utah:
SECTION 1. That Section 20-3-14 of the Revised Ordinances
of Salt Lake City, Utah, be, and the same hereby is amended to
read as follows:
Sec. 20-3-14. Utility revenue tax. (1) There is hereby
levied upon the business of every person or company engaged in
business in Salt Lake City, Utah, of supplying telephone, gas or
electric energy service as public utilities, an annual license
tax equal to four percentum of the gross revenue derived from the
sale and use of the services of said utilities delivered from and
after July 1, 1980, within the corporate limits of Salt Lake
City, said fee being in addition to the two percent franchise
fee.
(2) Definitions:
(a) Gross revenue. "Gross revenue", as used herein,
shall be construed to mean 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 basic local exchange
services revenue.
(b) Basic local exchange service revenue. Basic local
exchange service revenue as used herein shall mean revenues
received from the furnishing of telecommunications within
Salt Lake City and access to the telecommunications network
to either business, residential or other customers whether
on a flat rate or measured basis, by means of an access
line. Basic local exchange service revenues shall not
include revenues obtained by the telephone public utility
company from the provision of terminal telephone equipment
services (such as basic telephone sets, private branch
exchanges and key telephone systems), or from other
telephone equipment which is obtainable from both the
telephone company and other suppliers.
(c) Public utility services. "Public utility
services" as used herein shall mean the sale and use of
electric power and energy, natural gas and basic local
exchange telephone service.
(3) 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 of Salt Lake City a
report of its gross revenue derived from the sale and use of
public utility service in Salt Lake City as defined herein,
together with a computation of the tax levied hereunder against
the utility. 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.
SECTION 2. This ordinance shall become effective July 1,
1982.
Passed by the City Council of Salt Lake City, Utah,
this 5th day of January 1982.
CHA RMAN
ATTEST:
TY REC RDER F /
Transmitted to Mayor on 1 / 2
Mayor's Action:
'MAYOR
-2-
ATTEST:
CIRECORDER p�
cm39
(S E A L)
BILL 2 of 1982
Published Deseret News January 27, 1982
Report #98 of 1981 from City Attorney
—3—
ADM-35F
Affidavit of Publication
STATE OF UTAH,
ss.
County of Salt Lake
legal s Shane D. Conaty
SALT Nt-iITY ORO111
fJryryp.2 of 1982 TTaa
ANUDINANCE��Mxif?NO- Being first duly sworn,deposes and says that he is legal
re cvs25'o2&oEEiANc advertisingclerk of the DESERET NEWS, a daily
UTAH".SALTELATIIVO TO
UTILIVENUE T,pX. (except Sunday) newspaper printed in the English
caBUMIF}:of ase"bLekeR Cllv� language with general circulation in Utah, and
Utah: '
SECTION 1.That Section 20, published in Salt Lake City, Salt Lake County, in the
3-14 Of the RdvIM Ordinances State Of Utah.
of Selt,$8ke CItY,Ufah,be, O
and
d came hereby Is
mend 10 read ae follows:
Sec. -I,.Ufillty revenue
fax.(1 oneIsharae levied That the Legal notice of which a copy is attached hereto
Pon the.business ar ever,
person,Ur er v arseDed
In busl�ieN In Gapl Lake Cliv,
Utah,Af. pp IY'no telephone,
a,,or I�trlcena�ayWrYlae Pub notice of Ordinance #2 of 1982: Utility
as autN utlllfilm,an annual ........ .................................................................................................
Ilcense;•,`x Usi to four Pere
dentum' ifN'aross revenue
derived fr I%sale and use Revenue Tax
ofthe sery ces Of said utiltles ..............................................................................................................
dellver®'1:rOqR1It and attar July
>, lYBei. thin the cMPdrate
Ilmif9'ol It Lake CitY„said
fee beltili.ln.addifbn to the ........................................
two perdldfn addilee fee. .......................................................................
rich
(2)De Intl I
(als ra used herein$!revvaerue", as
shallbe netruetl to mean ...............................................................................................................
the rave"pa derived from In
eervl[es'wit IM1hSe'li uLekB
lb) I� }hat "Dross ...............................................................................................................
service rr a en to the
Y.'POY,
rreevenue I�ealgI
telephor�iiIIIBY she I be con-
..Ch( ra-mpa" basic dotal Jan. 27 1982
axrnaga rll; arl ver�ib. was published m said newspaper on.......................,.................
All; exc area
g Besie;local
exchanDe,- rrYYfee revahae as
used he SU II`mepn reve-
vvaedd7rom the fur. ....................\...................................\......................... .....................
trisnirw trial. j
a'uese oottheia ecomrfityun catl -
nons network to elitrer binl- I , r1
ness,resideMlalor other Ns- ..).........:.......:...................._.........................:....................I.................
tourers whether on a flat rate Legal Advertising Clerk
measured basls,by me°ns
..range as service Basic local
avenues
shall not Include revenues
obtained by cohnipeny f
Publlp ut111Iy worn to before me this......................1st......................................................day of
the Provlslor of terminal toe.
.phone soul ment services
(,UCh as basic Wisolone safe
�rivate branch exchahae°and
ev ,eleph_ evs,emsl, w.el?.r......................A.D.10?....
from otter telephone equlp-
and other suppliers.
ment which 9 a na 6 rom e
bait Iota,nexchangepteler \ • I
both the telephone company
(cl PubUc ufllliv servlcess
Pub,) utl illy services"
used herein shell mean the
neWrelgas antl .....::...................................................... .... ........
P W)aRemitian<a Dare.Within Notary Public
forty-five days aft.,Ireland of
each " In celenQ
Year,the public ufilltY taxes
eery of easureYll file of Salt Lake
City a Yecorf of its erase fa_
n derived from the sale and
Expires
Public NII
SalIt,eervlee I"EX tof Lake CItY defined p
herein,together with a co
hereunder aaal st the ufllitI,,
Coincidental with the fllln of
such rerort,the utility 9Rall 11, 1982
amount the city
dim forrtna
calendar month sblect to
said re rt.
SECTION 2.This or
shall become effective July 1,
{I'Rssed by the CRY Caencll
11h dal,of Januairy,1982 )his
SVdneY R.CHAIRMAN
ATTEST:
Katrryn Marshall
CI RECORDER
TY
Transmitted to Mavor on
1"I'll
Mayor Action: Ted Wilson
MAYOR
ATTEST:
Kathryn Marshall
CITY RECORDER
m 39
(SEAL)
PublishedlJanuary 27,1982 1
O-S5