The URL can be used to link to this page

Home My Public Portal AboutORD-CC-2005-02ORDINANCE NO.2005-02 ENACTING CHAPTER 3.18 OF THE MOAB MUNICIPAL CODE REGARDING TELECOMMUNICATIONS LICENSE TAXES AND REPEALING CHAPTER 5.56 REGARDING ENERGY AND TELECOMMUNICATIONS FEES WHEREAS, Utah law authorizes municipalities to levy a telecommunications license tax against telecommunications providers for revenue purposes; WHEREAS, it is necessary to repeal inconsistent tax ordinances in order for the City to enact the telecommunications license tax; and WHEREAS, the City of Moab finds that it is in the best interests of the City that it diversify its revenue sources to the extent lawfully permitted. Now therefore, IT IS ENACTED AS FOLLOWS: Chapter 5.56 of the Moab Municipal Code relating to fees assessed against utilities hereby repealed in its entirety. Chapter 3.18 of the Moab Municipal Code is enacted as set forth below. CHAPTER 3.18 TELECOMMUNICATIONS LICENSE TAX 3.18.010 Definitions. The definitions established in U.C.A. § 10-1-402, as may be amended from time to time, are incorporated into this Chapter by reference. 3.18.020 Tax on telecommunications services. The City of Moab hereby levies a telecommunications license tax on the gross receipts from telecommunications services, including mobile telecommunications services, attributable to service provided within the corporate limits of the City of Moab, as same may change from time to time. The tax shall be three percent (3%) of the telecommunications provider's gross receipts attributable to the City of Moab. If the location of a transaction is determined to be other than the City of Moab then the rate imposed on the gross receipts for telecommunications services shall be determined pursuant to the provisions of U.C.A. § 10-1-409. 3.18.030 Effective Date. The tax established by this ordinance shall take effect April 1, 2005 and shall continue until altered or repealed. 3.18.040 Interlocal Agreement on or before the effective date of the tax established by this Chapter, the City shall enter into a uniform agreement with the Utah State Tax Commission as provided in U.C.A. § 10-1-405 for the collection, enforcement, and administration of the tax provided in this Chapter. Page 1 of 2 Ordinance #2005-02 3.18.050 3.18.060 Procedures for Taxes Erroneously Collected. Telecommunications customers seeking recovery of telecommunications license taxes wrongfully collected may seek a refund from the telecommunications provider in accordance with the procedures outlined in U.C.A. § 10-1-408. In the event that a customer prevails in any action for a refund pursuant to U.C.A. § 10-1-408, the City shall refund to the telecommunications provider the amount subject to refund within thirty (30) days of receipt of a written notice establishing the amounts determined to be owing. Nothing herein shall be construed to obligate the City to pay interest, costs, legal expenses, or any other incidental costs associated with any action between the customer and the telecommunications provider. Nothing herein shall be construed to authorize any right of action by any telecommunications customer against the City with respect to the tax levied under this Chapter. Right of Way Charges. Nothing in this Chapter shall be construed to alter or invalidate any other charges the City may assess for permits, supervision, management, or construction within the public right-of-way by telecommunications providers, public utilities, or others. This ordinance shall become effective upon passage. 1 -11-0.5 Mayor David Sakrison Attest: By:f -1 l -D 5 Date Rachel Ellison, City Recorder Date Page 2 of 2 Ordinance #2005-02 ORDINANCE NO. 2005-02 ENACTING CHAP- TER 3.18 OF THE MOAB MUNICIPAL CODE REGARDING TELECOMMUNICA- TIONS LICENSE TAXES AND RE- PEALING CHAPTER 5.56 REGARDING ENERGY AND TELECOMMUNICA- TIONS FEES WHEREAS, Utah law authorizes munici- palities to levy a tele- communications li- cense tax against tele- communications pro- viders for revenue pur- poses; WHEREAS, it is necessary to repeal in- consistent tax ordi- nances in order for the City to enact the tele- communications li- cense tax; and WHEREAS, the City of Moab finds that it is in the best interests of the City that it diver- sify its revenue sources to the extent lawfully permitted. Now therefore, IT IS ENACTED AS FOLLOWS: Chapter 5.56 of the Moab Municipal Code relating to fees as- sessed against utilities hereby repealed in its entirety. Chapter 3.18 of the Moab Municipal Code is enacted as set forth below. CHAPTER 3.18 TELECOMMUNI- CATIONS LICENSE TAX ' 3.18.010 Defini- tions.'The definitions established in U.C.A. § 10- 1 -402, as may be amended from time to time, are incorporated into this Chapter by ref- erence. 408, the City shall re- fund to the telecommu- nications provider the amount subject to re- fund within thirty (30) days of receipt of a written notice estab- lishing the amounts determined to be ow- ing. Nothing herein shall be construed to obligate the City to pay interest, costs, legal expenses, or any other incidental costs associ- ated with any action between the customer and the telecommuni- cations provider. Noth- ing herein shall be con- strued to authorize any right of action by any telecommunications customer against the City with respect to the tax levied under this Chapter. 3.18.060 Right of Way Charges. Nothing in this Chapter shall be construed to alter or invalidate any other charges the City may assess for permits, su- pervision, manage- ment, or construction within the public right- of-way by telecommu- nications providers, public utilities, or oth- ers, This ordinance shall become effective upon passage. CITY OF MOAB By: Mayor David Sakrison 1/13/05 Attest: By: Rachel Ellison, City Recorder 1/13/05 PUBLISHED IN THE TIMES -INDE- PENDENT, MOAB, UTAH •JANUARY 20, 2005. services. The City of Moab hereby levies a telecommunications li- cense tax on the gross receipts from -telecom- munications services, including mobile tele- communications ser- vices, attributable to service provided within the corporate limits of the City of Moab, as same may change from time to time. The tax shall be three per- cent (3%) of the tele- communications provider's gross re- ceipts attributable to the City of Moab If the location of a transac- tion is determined to be other than the City of Moab then the rate im- posed on the gross re- ceipts for telecommuni- cations services shall be determined pursu- ant to the provisions of U.C.A. §10-1-409. 3.18.030 Effective Date. The tax estab- lished by this ordi- nance shall take effect April 1, 2005 and shall continue until altered or repeated. 3.18.040 Interlocal Agreement on or be- fore the effective date of the tax established by this Chapter, the City shall enter into a uniform agreement with the Utah State Tax Commission as pro- vided in U.C.A. § 10-1- 405 for the collection, enforcement, and ad- ministration of the tax provided in this Chap- ter. 3.18.050 Proce- dures for Taxes Errone- ously Collected. Tele- communications cus- tomers seeking recov- ery of telecommunica- tions license taxes wrongfully collected may seek a refund from the telecommuni- cations provider in ac- cordance with the pro- cedures outlined in U.C.A. § 10- 1-408. In the event that a cus- tomer prevails in any action for a refund pur- suant to U.C.A. § 10-1 RECEIVED JAN 3 i 2005 BY: Prom of Publication STATE OF UTAH, County of Grand, ss. Samuel J. Taylor or Adrien F. Taylor, being first duly sworn according to law, deposes and says: That he/she is the co -publisher of The Times -Independent, a weekly newspaper of general circulation, published every Thursday at Moab, Grand County, State of Utah; that the notice Ord. 2005-02 hereto attached, and which is made a part of this Affida- vit of Publication, was published in said newspaper for a period of 1 consecutive issues, the first publication date having been made Jan . 20 , 2005 ;and the last on ;and the said notice was published in each and every copy of said newspaper during the period and time of publication, and that it was published in the news- paper proper and not in a supplement thereof. Co-Publi her Subscribed and sworn before me this Notary Public Residing at Moab, Utah My Commission Expires