3.10.010 Telecommunications franchise tax.
A. There is hereby levied upon the business of every person or company engaged in the business of supplying basic telephone as a public utility, in West Point City, Utah, a telecommunications franchise tax equal to six percent of the gross revenue derived from the sale and use of the services of said business or person delivered from and after January 1, 2001, within the corporate limits of West Point City, said fee being in addition to any franchise fee; provided, that the amount of such tax levied upon every person or company engaged in the business of providing basic telephone service shall be limited to six percent of the gross revenues for each customer based upon the lowest pricing plan available for telephone service from such person or company.
B. Definitions.
1. “Gross revenue” as used herein shall be construed to mean the revenue derived from the sale and use of said services within West Point City; provided, that “gross revenue,” as applied to basic telephone services, shall be construed to mean basic local exchange services revenue. Gross revenue shall not include charges passed on to subscribers to recover the actual cost to the business equal to the tax imposed under this chapter.
2. “Basic local exchange service revenue” as used herein shall mean revenues received from furnishing telecommunications within West Point City and from providing access to the local telecommunications exchange network to either business, residential or other customers, whether on a flat rate or measured basis, by means of an access line. Basic local exchange service revenues shall not include revenues obtained by any person or entity engaged in the business of supplying telephone services from such nonbasic telephone services and activities as: (a) providing any long distance, toll calling or other services priced on a per minute or per call basis; (b) providing any separately priced custom or special services or features not included in the services or features provided to all new customers subscribing for the basic or minimum level of service; (c) providing any one-time activation, connection or installation services; (d) private line services; (e) carrier access services; and (f) providing terminal or mobile telephone equipment services (such as basic telephone sets, private branch exchanges and key telephone systems), or from other telephone equipment which is obtainable from both the telephone company and other suppliers.
3. “Public utility services” as used herein shall mean the sale and use of basic local exchange telephone services.
C. Remittance Date. Within 45 days after the end of each month in a calendar year, the company or person taxed hereunder shall file with the city manager of West Point City a report of gross revenue derived from the sale and use of its service in West Point City as defined herein, together with a computation of the tax levied hereunder against the said company or person. Coincidental with the filing of such report, the said company or person shall pay to the city the amount of the tax due for that calendar month subject to said report.
D. The taxpayer may pass on the effect of the tax imposed under this chapter to the consumer of its services in any manner it chooses. [Code 2000 § 4-5-1].