69-2-5 - Funding for 911 emergency telecommunications service.
69-2-5. Funding for 911 emergency telecommunications service.
(1) In providing funding of 911 emergency telecommunications service, any publicagency establishing a 911 emergency telecommunications service may:
(a) seek assistance from the federal or state government, to the extent constitutionallypermissible, in the form of loans, advances, grants, subsidies, and otherwise, directly orindirectly;
(b) seek funds appropriated by local governmental taxing authorities for the funding ofpublic safety agencies; and
(c) seek gifts, donations, or grants from individuals, corporations, or other privateentities.
(2) For purposes of providing funding of 911 emergency telecommunications service,special service districts may raise funds as provided in Section 17D-1-105 and may borrowmoney and incur indebtedness as provided in Section 17D-1-103.
(3) (a) Except as provided in Subsection (3)(b) and subject to the other provisions of thisSubsection (3) a county, city, or town within which 911 emergency telecommunications serviceis provided may levy monthly an emergency services telecommunications charge on:
(i) each local exchange service switched access line within the boundaries of the county,city, or town;
(ii) each revenue producing radio communications access line with a billing addresswithin the boundaries of the county, city, or town; and
(iii) any other service, including voice over Internet protocol, provided to a user withinthe boundaries of the county, city, or town that allows the user to make calls to and receive callsfrom the public switched telecommunications network, including commercial mobile radioservice networks.
(b) Notwithstanding Subsection (3)(a), an access line provided for public cointelecommunications service is exempt from emergency telecommunications charges.
(c) The amount of the charge levied under this section may not exceed:
(i) 61 cents per month for each local exchange service switched access line;
(ii) 61 cents per month for each radio communications access line; and
(iii) 61 cents per month for each service under Subsection (3)(a)(iii).
(d) (i) For purposes of this Subsection (3)(d) the following terms shall be defined asprovided in Section 59-12-102 or 59-12-215:
(A) "mobile telecommunications service";
(B) "place of primary use";
(C) "service address"; and
(D) "telecommunications service."
(ii) An access line described in Subsection (3)(a) is considered to be within theboundaries of a county, city, or town if the telecommunications services provided over the accessline are located within the county, city, or town:
(A) for purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use TaxAct; and
(B) determined in accordance with Section 59-12-215.
(iii) The rate imposed on an access line under this section shall be determined inaccordance with Subsection (3)(d)(iv) if the location of an access line described in Subsection(3)(a) is determined under Subsection (3)(d)(ii) to be a county, city, or town other than county,
city, or town in which is located:
(A) for a telecommunications service, the purchaser's service address; or
(B) for mobile telecommunications service, the purchaser's place of primary use.
(iv) The rate imposed on an access line under this section shall be the lower of:
(A) the rate imposed by the county, city, or town in which the access line is located underSubsection (3)(d)(ii); or
(B) the rate imposed by the county, city, or town in which it is located:
(I) for telecommunications service, the purchaser's service address; or
(II) for mobile telecommunications service, the purchaser's place of primary use.
(e) (i) A county, city, or town shall notify the Public Service Commission of the intent tolevy the charge under this Subsection (3) at least 30 days before the effective date of the chargebeing levied.
(ii) For purposes of this Subsection (3)(e):
(A) "Annexation" means an annexation to:
(I) a city or town under Title 10, Chapter 2, Part 4, Annexation; or
(II) a county under Title 17, Chapter 2, County Consolidations and Annexations.
(B) "Annexing area" means an area that is annexed into a county, city, or town.
(iii) (A) Except as provided in Subsection (3)(e)(iii)(C) or (D), if on or after July 1, 2003,a county, city, or town enacts or repeals a charge or changes the amount of the charge under thissection, the enactment, repeal, or change shall take effect:
(I) on the first day of a calendar quarter; and
(II) after a 90-day period beginning on the date the State Tax Commission receives noticemeeting the requirements of Subsection (3)(e)(iii)(B) from the county, city, or town.
(B) The notice described in Subsection (3)(e)(iii)(A) shall state:
(I) that the county, city, or town will enact or repeal a charge or change the amount of thecharge under this section;
(II) the statutory authority for the charge described in Subsection (3)(e)(iii)(B)(I);
(III) the effective date of the charge described in Subsection (3)(e)(iii)(B)(I); and
(IV) if the county, city, or town enacts the charge or changes the amount of the chargedescribed in Subsection (3)(e)(iii)(B)(I), the amount of the charge.
(C) Notwithstanding Subsection (3)(e)(iii)(A), the enactment of a charge or a chargeincrease under this section shall take effect on the first day of the first billing period:
(I) that begins after the effective date of the enactment of the charge or the chargeincrease; and
(II) if the billing period for the charge begins before the effective date of the enactmentof the charge or the charge increase imposed under this section.
(D) Notwithstanding Subsection (3)(e)(iii)(A), the repeal of a charge or a charge decreaseunder this section shall take effect on the first day of the last billing period:
(I) that began before the effective date of the repeal of the charge or the charge decrease;and
(II) if the billing period for the charge begins before the effective date of the repeal of thecharge or the charge decrease imposed under this section.
(iv) (A) Except as provided in Subsection (3)(e)(iv)(C) or (D), if for an annexation thatoccurs on or after July 1, 2003, the annexation will result in the enactment, repeal, or a change inthe amount of a charge imposed under this section for an annexing area, the enactment, repeal, or
change shall take effect:
(I) on the first day of a calendar quarter; and
(II) after a 90-day period beginning on the date the State Tax Commission receives noticemeeting the requirements of Subsection (3)(e)(iv)(B) from the county, city, or town that annexesthe annexing area.
(B) The notice described in Subsection (3)(e)(iv)(A) shall state:
(I) that the annexation described in Subsection (3)(e)(iv)(A) will result in an enactment,repeal, or a change in the charge being imposed under this section for the annexing area;
(II) the statutory authority for the charge described in Subsection (3)(e)(iv)(B)(I);
(III) the effective date of the charge described in Subsection (3)(e)(iv)(B)(I); and
(IV) if the county, city, or town enacts the charge or changes the amount of the chargedescribed in Subsection (3)(e)(iv)(B)(I), the amount of the charge.
(C) Notwithstanding Subsection (3)(e)(iv)(A), the enactment of a charge or a chargeincrease under this section shall take effect on the first day of the first billing period:
(I) that begins after the effective date of the enactment of the charge or the chargeincrease; and
(II) if the billing period for the charge begins before the effective date of the enactmentof the charge or the charge increase imposed under this section.
(D) Notwithstanding Subsection (3)(e)(iv)(A), the repeal of a charge or a charge decreaseunder this section shall take effect on the first day of the last billing period:
(I) that began before the effective date of the repeal of the charge or the charge decrease;and
(II) if the billing period for the charge begins before the effective date of the repeal of thecharge or the charge decrease imposed under this section.
(f) Subject to Subsection (3)(g), an emergency services telecommunications chargelevied under this section shall:
(i) be billed and collected by the person that provides the:
(A) local exchange service switched access line services; or
(B) radio communications access line services; and
(ii) except for costs retained under Subsection (3)(h), remitted to the State TaxCommission.
(g) An emergency services telecommunications charge on a mobile telecommunicationsservice may be levied, billed, and collected only to the extent permitted by the MobileTelecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
(h) The person that bills and collects the charges levied under Subsection (3)(f) may:
(i) bill the charge imposed by this section in combination with the charge levied underSection 69-2-5.6 as one line item charge; and
(ii) retain an amount not to exceed 1.5% of the levy collected under this section asreimbursement for the cost of billing, collecting, and remitting the levy.
(i) The State Tax Commission shall:
(i) collect, enforce, and administer the charge imposed under this Subsection (3) usingthe same procedures used in the administration, collection, and enforcement of the state sales anduse taxes under:
(A) Title 59, Chapter 1, General Taxation Policies; and
(B) Title 59, Chapter 12, Part 1, Tax Collection, except for:
(I) Section 59-12-104;
(II) Section 59-12-104.1;
(III) Section 59-12-104.2;
(IV) Section 59-12-107.1; and
(V) Section 59-12-123;
(ii) transmit money collected under this Subsection (3):
(A) monthly; and
(B) by electronic funds transfer by the commission to the county, city, or town thatimposes the charge; and
(iii) charge the county, city, or town for the State Tax Commission's services under thisSubsection (3) in an amount:
(A) sufficient to reimburse the State Tax Commission for the cost to the State TaxCommission in rendering the services; and
(B) that may not exceed an amount equal to 1.5% of the charges imposed under thisSubsection (3).
(4) (a) Any money received by a public agency for the provision of 911 emergencytelecommunications service shall be deposited in a special emergency telecommunicationsservice fund.
(b) (i) Except as provided in Subsection (5)(b), the money in the emergencytelecommunications service fund shall be expended by the public agency to pay the costs of:
(A) establishing, installing, maintaining, and operating a 911 emergencytelecommunications system;
(B) receiving and processing emergency calls from the 911 system or other calls orrequests for emergency services;
(C) integrating a 911 system into an established public safety dispatch center, includingcontracting with the providers of local exchange service, radio communications service, andvendors of appropriate terminal equipment as necessary to implement the 911 emergencytelecommunications service; or
(D) indirect costs associated with the maintaining and operating of a 911 emergencytelecommunications system.
(ii) Revenues derived for the funding of 911 emergency telecommunications service maybe used by the public agency for personnel costs associated with receiving and processing callsand deploying emergency response resources when the system is integrated with any publicsafety dispatch system.
(c) Any unexpended money in the emergency telecommunications service fund at the endof a fiscal year does not lapse, and must be carried forward to be used for the purposes describedin this section.
(5) (a) Revenue received by a local entity from an increase in the levy imposed underSubsection (3) after the 2004 Annual General Session:
(i) may be used by the public agency for the purposes under Subsection (4)(b); and
(ii) shall be deposited into the special emergency telecommunications service funddescribed in Subsection (4)(a).
(b) Revenue received by a local entity from grants from the Utah 911 Committee underSection 53-10-605:
(i) shall be deposited into the special emergency telecommunications service fund under
Subsection (4)(a); and
(ii) shall only be used for that portion of the costs related to the development andoperation of wireless and land-based enhanced 911 emergency telecommunications service andthe implementation of wireless E-911 Phase I and Phase II services as provided in Subsection(5)(c).
(c) The costs allowed under Subsection (5)(b)(ii) include the public safety answeringpoint's or local entity's costs for:
(i) acquisition, upgrade, modification, maintenance, and operation of public serviceanswering point equipment capable of receiving E-911 information;
(ii) database development, operation, and maintenance; and
(iii) personnel costs associated with establishing, installing, maintaining, and operatingwireless E-911 Phase I and Phase II services, including training emergency service personnelregarding receipt and use of E-911 wireless service information and educating consumersregarding the appropriate and responsible use of E-911 wireless service.
(6) A local entity that increases the levy it imposes under Subsection (3)(c) after the 2004Annual General Session shall increase the levy to the maximum amount permitted by Subsection(3)(c).
Amended by Chapter 307, 2010 General Session