69-2-5.6 - Emergency services telecommunications charge to fund statewide unified E-911 emergency service.
69-2-5.6. Emergency services telecommunications charge to fund statewide unifiedE-911 emergency service.
(1) Subject to Subsection 69-2-5(3)(g), there is imposed a statewide unified E-911emergency service charge on each local exchange service switched access line and each revenueproducing radio communications access line that is subject to an emergency servicestelecommunications charge levied by a county, city, or town under Section 69-2-5 or 69-2-5.5 at:
(a) 13 cents per month until June 30, 2007; and
(b) 8 cents per month on and after July 1, 2007.
(2) The emergency services telecommunications charge imposed under this section shallbe:
(a) subject to Subsection 69-2-5(3)(g);
(b) billed and collected by the person that provides:
(i) local exchange service switched access line services;
(ii) radio communications access line services; or
(iii) service described in Subsection 69-2-5(3)(a)(iii).
(c) except for costs retained under Subsection (3), remitted to the State Tax Commissionat the same time as the person remits to the State Tax Commission money collected by the personunder Title 59, Chapter 12, Sales and Use Tax Act; and
(d) deposited into the Statewide Unified E-911 Emergency Service Fund restrictedaccount in the General Fund created by Section 53-10-603.
(3) The person that bills and collects the charges levied by this section pursuant toSubsections (2)(b) and (c) may:
(a) bill the charge imposed by this section in combination with the charge levied underSection 69-2-5 as one line item charge; and
(b) retain an amount not to exceed 1.5% of the charges collected under this section asreimbursement for the cost of billing, collecting, and remitting the levy.
(4) The State Tax Commission shall collect, enforce, and administer the charges imposedunder Subsection (1) using the same procedures used in the administration, collection, andenforcement of the emergency services telecommunications charge to fund the Poison ControlCenter under Section 69-2-5.5.
(5) This section sunsets in accordance with Section 63I-1-269.
Amended by Chapter 382, 2008 General Session
Amended by Chapter 384, 2008 General Session