Effective 7/1/2017 69-2-401. State Tax Commission — Administration of 911 emergency service charges. (1) The commission shall collect, enforce, and administer the charges levied under this part using the same procedures used in the administration, collection, and enforcement of state sales and use taxes under: (a)Title 59, Chapter 1, General Taxation Policies; and (b)Title 59, […]
Effective 7/1/2022 69-2-402. 911 emergency service charge. (1) As used in this section, “911 emergency service charge” means the 911 emergency service charge levied by the state under Subsection (2). (2) (a) Before January 1, 2025, and subject to Subsection (6), there is imposed on each access line in the state a 911 emergency service […]
Effective 7/1/2022 69-2-403. Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account. (1) As used in this section, “unified statewide 911 emergency service charge” means the unified statewide 911 emergency service charge imposed under Subsection (2). (2) (a) Subject to Subsection (6), there is imposed on each access line in […]
Effective 7/1/2022 69-2-404. Radio network charge to fund the Utah Statewide Radio System Restricted Account. (1) As used in this section, “radio network charge” means the radio network charge imposed under Subsection (2). (2) (a) Subject to Subsection (6), there is imposed on each access line in the state a radio network charge of: (i) […]
Effective 7/1/2022 69-2-405. Service charges — Collection and distribution of revenue. (1) As used in this section: (a) “Consumer” means a person who purchases prepaid wireless telecommunications service in a transaction. (b) “Prepaid wireless 911 service charge” means the charge that is required to be collected by a seller from a consumer in the amount […]
