HomeMy Public PortalAboutRES-CC-2005-04Resolution # 04-2005
A RESOLUTION APPROVING UNIFORM INTERLOCAL AGREEMENT BETWEEN THE
UTAH STATE TAX COMMISSION AND THE CITY OF MOAB REGARDING THE
MUNICPAL TELECOMMUNICATIONS LICENSE TAX
WHEREAS, Utah Code Section 10-1-404 requires a Municipality to enter into a
Uniform Agreement with the Commission on or before the effective date of the Municipality's
ordinance imposing the municipal telecommunications license tax; and
WHEREAS, Utah Code Title 11, Chapter 13, Interlocal Cooperation Act, authorizes
the state and political subdivisions to enter into agreements with one another to permit local
governmental units to make the most efficient use of their powers, and to provide the benefit of
economy of scale; and
WHEREAS, the purpose of the Agreement is to ensure that the Telecommunications
License Tax is appropriately imposed and collected.
NOW, THEREFORE, we, the Governing Body of the City of Moab do hereby approve the
attached agreement in substantially the form presented to this meeting of the Moab City Council,
and authorize the appropriate officials to sign and execute said agreement.
This resolution shall take effect immediately upon passage.
Passed and adopted by action of the Governing Body of the City of Moab in open session
this l lth day of January, 2005.
CITY OF MOAB
By:
David L. Sakrison
Mayor
Attest:
Rachel Ellison
City Recorder
Page I of l
Resolution #04-2005
A UNIFORM INTERLOCAL AGREEMENT BETWEEN THE UTAH STATE
TAX COMMISSION AND THE CITY OF MOAB REGARDING THE
MUNICIPAL TELECOMMUNICATIONS LICENSE TAX
This Uniform Interlocal Cooperation Agreement (hereinafter "Uniform Agreement") is made
by and between the Utah State Tax Commission (hereinafter "Commission") and the City of Moab
(hereinafter "Municipality").
WHEREAS, Utah Code Section 10-1-404 requires a Municipality to enter into a Uniform
Agreement with the Commission on or before the effective date of the Municipality's ordinance
imposing the municipal telecommunications license tax; and
WHEREAS, Utah Code Title 11, Chapter 13, Interlocal Cooperation Act, authorizes the state
and political subdivisions to enter into agreements with one another to permit local governmental units
to make the most efficient use of their powers, and to provide the benefit of economy of scale; and
WHEREAS, the purpose of the Agreement is to ensure that the Telecommunications License
Tax is appropriately imposed and collected.
NOW THEREFORE, Commission and Municipality do hereby agree as follows:
1. Municipality has adopted an ordinance to impose the municipal telecommunications license
tax under Title 10, Chapter 1, Part 4, at a rate of 3%.
2. Commission shall transmit monies collected under the Municipal Telecommunications
License Tax monthly by electronic funds transfer to Municipality.
3. Commission shall conduct audits of the Municipal Telecommunications License tax with
the same frequency and diligence as it does with the state sales and use tax.
4. Commission shall charge Municipality for the Commission's services in an amount
sufficient to reimburse Commission for Commission's costs of administering, collecting,
and enforcing the municipal telecommunications license tax. Commission's charge to
Municipality may not exceed an amount equal to 1.5% of the municipal
telecommunications license tax imposed by Municipality's ordinance.
5. Commission shall collect, enforce, and administer the Municipal Telecommunications
License Tax pursuant to the same procedures used in the administration, collection, and
enforcement of the state sales and use tax as provided in Utah Code Section 10-1-405(1)(a).
6. The duration of this Agreement shall not exceed 50 years and shall be automatically
terminated if the Municipal Telecommunications License Tax is no longer in existence.
This Agreement shall take effect on April 1, 2005.
UTAH STATE TAX COMMISSION
TITLE: DATE:
CIT
Mayor David Sakrison
ATTEST:
I--I1-05
DATE:
crij,& f'll-o5
Rachel Ellison, City Recorder DATE: