that is otherwise prohibited under Part 3, Municipal Energy Sales and Use Tax
Act; and
(B)
imposes the contractual franchise fee on or after the day on which Part 3,
Municipal Energy Sales and Use Tax is:
(I)
repealed, invalidated, or the maximum allowable rate provided in Section
10-1-305
is reduced; and
(II)
is not superseded by a law imposing a substantially equivalent tax.
(ii)
A municipality may not charge a contractual franchise fee under the
provisions permitted by Subsection (3)(b)(i) unless the municipality charges an
equal contractual franchise fee or a tax on all energy suppliers.
(4)
Subject to the provisions of Title 11, Chapter 26, Local Taxation of Utilities
Limitation, a municipality may impose upon, charge, or collect from a public
utility engaged in the business of supplying telephone service or other person or
entity engaged in the business of supplying telephone service any tax, license,
fee, license fee, license tax, or similar charge, or any combination of any of
these, based upon the gross revenues of the utility, person, or entity derived
from sales or use or both sales and use of the telephone service within the
municipality.
(5)
(a)
The governing body of a municipality may by ordinance raise revenue
by levying and collecting a license fee or tax on
[
the following
]
:
(i)
a parking service business in an amount that is less than or equal to:
(A)
$1 per vehicle that parks at the parking service business; or
(B)
2% of the gross receipts of the parking service business;
(ii)
a public assembly facility in an amount that is less than or equal to $1 per
ticket purchased from the public assembly facility; and
(iii)
subject to the limitations of Subsections (5)(c) and (d), a business that
causes disproportionate costs of municipal services or for which the
municipality provides an enhanced level of municipal services in an amount that
is reasonably related to the costs of the municipal services provided by the
municipality.
(b)
For purposes of this Subsection (5):
[
(iii)
]
(i)
"Municipal services" include:
(A)
public utilities; or
(B)
services for:
(I)
police;
(II)
fire;
(III)
storm water runoff;
(IV)
traffic control;
(V)
parking;
(VI)
transportation;
(VII)
beautification; or
(VIII)
snow removal.
[
(i)
]
(ii)
"Parking service business" means a business:
(A)
that primarily provides off-street parking services for a public facility that
is wholly or partially funded by public moneys;
(B)
that provides parking for one or more vehicles; and
(C)
that charges a fee for parking.
[
(ii)
]
(iii)
"Public assembly facility" means a business operating an assembly facility that:
(A)
is wholly or partially funded by public moneys; and
(B)
requires a person attending an event at the assembly facility to purchase a
ticket.
(c)
Before the governing body of a municipality imposes a license fee or tax on
a business that causes disproportionate costs of municipal services under
Subsection (5)(a)(iii), the governing body of the municipality shall adopt an
ordinance defining for purposes of the tax under Subsection (5)(a)(iii) what
constitutes disproportionate costs and what amounts are reasonably related to
the costs of the municipal services provided by the municipality.
(d)
Before the governing body of a municipality imposes a license fee or tax on
a business for which it provides an enhanced level of municipal services under
Subsection (5)(a)(iii), the governing body of the municipality shall adopt an
ordinance defining for purposes of the tax under Subsection (5)(a)(iii) what
constitutes the basic level of municipal services in the municipality and what
amounts are reasonably related to the costs of providing an enhanced level of
municipal services in the municipality.
(6)
All license fees and taxes shall be uniform in respect to the class upon
which they are imposed.
(7)
The governing body shall transmit the information from each approved
business license application to the county assessor within 60 days following the
approval of the application.
(8) If challenged in court, an ordinance enacted by a municipality before January 1, 1994 imposing a business license fee or tax on rental dwellings
under this section shall be upheld unless the business license fee or tax is found
to impose an unreasonable burden on the fee or tax payer."
Renumber remaining sections accordingly.
Respectfully,
John William 'Bill' Hickman
Committee Chair
Voting: 10-0-4
3 SB0126.HC1 2/16/00 9:21 AM mcperry/MCP RHR/JTW