69-2-5.5 - Emergency services telecommunications charge to fund the Poison Control Center. - Utah Statutes

69-2-5.5. Emergency services telecommunications charge to fund the PoisonControl Center.
(1) Subject to Subsection (7), there is imposed an emergency servicestelecommunications charge of 7 cents per month on each local exchange service switched accessline and each revenue producing radio communications access line that is subject to anemergency services telecommunications charge levied by a county, city, or town under Section69-2-5.
(2) The emergency services telecommunications charge imposed under this section shallbe:
(a) subject to Subsection (7), billed and collected by the person that provides:
(i) local exchange service switched access line services; or
(ii) radio communications access line services;
(b) remitted to the State Tax Commission at the same time as the person remits to theState Tax Commission money collected by the person under Title 59, Chapter 12, Sales and UseTax Act; and
(c) deposited into the General Fund as dedicated credits to pay for:
(i) costs of establishing, installing, maintaining, and operating the University of UtahPoison Control Center; and
(ii) expenses of the State Tax Commission to administer and enforce the collection of theemergency services telecommunications charges.
(3) Funds for the University of Utah Poison Control Center program are nonlapsing.
(4) Emergency services telecommunications charges remitted to the State TaxCommission pursuant to Subsection (2) shall be accompanied by the form prescribed by the StateTax Commission.
(5) (a) The State Tax Commission shall administer, collect, and enforce the chargeimposed under Subsection (1) according to the same procedures used in the administration,collection, and enforcement of the state sales and use tax under:
(i) Title 59, Chapter 1, General Taxation Policies; and
(ii) Title 59, Chapter 12, Part 1, Tax Collection, except for:
(A) Section 59-12-104;
(B) Section 59-12-104.1;
(C) Section 59-12-104.2; and
(D) Section 59-12-107.1.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, theState Tax Commission may make rules to administer, collect, and enforce the emergencyservices telecommunications charges imposed under this section.
(6) A provider of local exchange service switched access line services or radiocommunications access line services who fails to comply with this section is subject to penaltiesand interest as provided in Sections 59-1-401 and 59-1-402.
(7) An emergency services telecommunications charge under this section on a mobiletelecommunications service may be imposed, billed, and collected only to the extent permitted bythe Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.

Amended by Chapter 212, 2009 General Session