Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 198 Third Substitute (2017GS)

Sponsor

Sen. Harper, W.

Final action

Governor Signed 3/25/2017

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• defines terms;
• repeals a 911 emergency service charge;
• modifies the composition of the Utah Communications Authority Board;
• modifies the duties of the Utah Communications Authority;
• creates regional advisory committees that report to the Utah Communications Authority Board;
• creates an operations advisory committee;
• repeals certain provisions that gave the Utah Communications Authority bonding authority;
• imposes certain charges on each access line within the state, and provides for the collection of the charges and the distribution of the proceeds of the charges;
• directs the State Tax Commission to distribute the proceeds of a 911 emergency service charge to public safety answering points within the state according to a formula based on a public safety answering point's proportion of total 911 emergency communications;
• provides that a public agency may not establish a new public safety answering point after a certain day;
• directs the State Tax Commission to report on access line providers that are delinquent in paying emergency service charges;
• requires the Utah Communications Authority to meet with stakeholders to identify existing communications sites and develop a plan for the public safety communications network;
• provides future repeal dates;

Every vote on this bill

Bill text

UTAH COMMUNICATIONS AUTHORITY AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Wayne A. Harper
House Sponsor: 
Stephen G. Handy
LONG TITLE
General Description:
This bill amends provisions related to providing 911 emergency service.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ repeals a 911 emergency service charge;
▸ modifies the composition of the Utah Communications Authority Board;
▸ modifies the duties of the Utah Communications Authority;
▸ creates regional advisory committees that report to the Utah Communications
Authority Board;
▸ creates an operations advisory committee;
▸ repeals certain provisions that gave the Utah Communications Authority bonding
authority;
▸ imposes certain charges on each access line within the state, and provides for the
collection of the charges and the distribution of the proceeds of the charges;
▸ directs the State Tax Commission to distribute the proceeds of a 911 emergency
service charge to public safety answering points within the state according to a
formula based on a public safety answering point's proportion of total 911
emergency communications;
▸ provides that a public agency may not establish a new public safety answering point
after a certain day;
▸ directs the State Tax Commission to report on access line providers that are
delinquent in paying emergency service charges;
▸ requires the Utah Communications Authority to meet with stakeholders to identify
existing communications sites and develop a plan for the public safety
communications network;
▸ provides future repeal dates;
▸ provides future effective dates;
▸ designates appropriations from certain restricted accounts as nonlapsing;
▸ repeals certain advisory committees within the Utah Communications Authority;
▸ requires a county to conduct an audit of the county's emergency services under
certain circumstances; and
▸ delegates, to the executive director of the Utah Communications Authority, certain
duties formerly assigned to divisions within the Utah Communications Authority.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-1-306
, as enacted by Laws of Utah 2011, Chapter 309
59-1-401
, as last amended by Laws of Utah 2015, Chapter 369
59-1-402
, as last amended by Laws of Utah 2012, Chapter 357
59-1-403
, as last amended by Laws of Utah 2015, Chapters 411 and 451
59-1-1402
, as last amended by Laws of Utah 2016, Chapter 326
59-12-107
, as last amended by Laws of Utah 2012, Chapters 178, 312, and 399
59-12-108
, as last amended by Laws of Utah 2013, Chapter 50
59-12-128
, as last amended by Laws of Utah 2011, Chapters 285 and 309
63H-7a-102
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-103
, as last amended by Laws of Utah 2016, Chapter 179
63H-7a-201
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-202
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-203
, as last amended by Laws of Utah 2016, Chapter 123
63H-7a-204
, as last amended by Laws of Utah 2016, Chapters 123 and 179
63H-7a-205
, as last amended by Laws of Utah 2016, Chapter 123
63H-7a-302
, as last amended by Laws of Utah 2016, Chapters 123 and 179
63H-7a-303
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-304
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-403
, as last amended by Laws of Utah 2016, Chapter 123
63H-7a-404
, as enacted by Laws of Utah 2015, Chapter 411
63H-7a-502
, as last amended by Laws of Utah 2016, Chapters 123 and 179
63H-7a-601
, as enacted by Laws of Utah 2015, Chapter 411
63H-7a-603
, as last amended by Laws of Utah 2016, Chapter 348
63H-7a-803
, as last amended by Laws of Utah 2016, Chapter 123
63I-1-269
, as last amended by Laws of Utah 2014, Chapter 320
63I-2-263
, as last amended by Laws of Utah 2016, Third Special Session, Chapter 2
63J-1-602.4
, as last amended by Laws of Utah 2016, Chapters 193 and 240
ENACTS:
63H-7a-207
, Utah Code Annotated 1953
63H-7a-208
, Utah Code Annotated 1953
69-2-202
, Utah Code Annotated 1953
69-2-203
, Utah Code Annotated 1953
69-2-301
, Utah Code Annotated 1953
69-2-302
, Utah Code Annotated 1953
69-2-401
, Utah Code Annotated 1953
69-2-402
, Utah Code Annotated 1953
69-2-404
, Utah Code Annotated 1953
RENUMBERS AND AMENDS:
69-2-101
, (Renumbered from 69-2-1, as enacted by Laws of Utah 1986, Chapter 33)
69-2-102
, (Renumbered from 69-2-2, as last amended by Laws of Utah 2016, Chapter
179)
69-2-201
, (Renumbered from 69-2-3, as last amended by Laws of Utah 2014, Chapter
320)
69-2-303
, (Renumbered from 69-2-5.8, as enacted by Laws of Utah 2012, Chapter 326)
69-2-403
, (Renumbered from 69-2-5.6, as last amended by Laws of Utah 2016, Chapter
179)
69-2-405
, (Renumbered from 69-2-5.7, as last amended by Laws of Utah 2016, Chapter
179)
69-2-501
, (Renumbered from 69-2-6, as enacted by Laws of Utah 1986, Chapter 33)
69-2-502
, (Renumbered from 69-2-7, as last amended by Laws of Utah 2015, Chapter
411)
69-2-503
, (Renumbered from 69-2-8, as last amended by Laws of Utah 2014, Chapter
36)
REPEALS AND REENACTS:
63H-7a-206
, as last amended by Laws of Utah 2016, Chapters 123 and 179
63H-7a-602
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-701
, as last amended by Laws of Utah 2016, Chapter 123
REPEALS:
63H-7a-305
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-306
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-307
, as last amended by Laws of Utah 2016, Chapter 123
63H-7a-405
, as last amended by Laws of Utah 2016, Chapter 123
63H-7a-504
, as last amended by Laws of Utah 2016, Chapter 123
63H-7a-700
, as enacted by Laws of Utah 2015, Chapter 411
63H-7a-702
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-703
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-704
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-705
, as renumbered and amended by Laws of Utah 2015, Chapter 411
63H-7a-706
, as renumbered and amended by Laws of Utah 2015, Chapter 411
69-2-4
, as last amended by Laws of Utah 2014, Chapter 320
69-2-5
, as last amended by Laws of Utah 2016, Chapter 179
69-2-5.5
, as last amended by Laws of Utah 2016, Chapter 179
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-1-306
 is amended to read:
59-1-306.
Definition -- State Tax Commission Administrative Charge Account --
Amount of administrative charge -- Deposit of revenues into the restricted account --
Interest deposited into General Fund -- Expenditure of money deposited into the
restricted account.
(1) As used in this section, "qualifying tax, fee, or charge" means a tax, fee, or charge
the commission administers under:
[
(b)
] 
(a)
 Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
[
(c)
] 
(b)
 Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
[
(d)
] 
(c)
 Section 
19-6-714
;
[
(e)
] 
(d)
 Section 
19-6-805
;
[
(a)
] 
(e)
 Chapter 12, Sales and Use Tax Act, other than a tax under Chapter 12, Part 1,
Tax Collection, or Chapter 12, Part 18, Additional State Sales and Use Tax Act;
(f) Section 
59-27-105
; 
or
[
(g) Section 
69-2-5
;
]
[
(h) Section 
69-2-5.5
; or
]
[
(i) Section 
69-2-5.6
.
]
(g) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges.
(2) There is created a restricted account within the General Fund known as the "State
Tax Commission Administrative Charge Account."
(3) Subject to the other provisions of this section, the restricted account shall consist of
administrative charges the commission retains and deposits in accordance with this section.
(4) For purposes of this section, the administrative charge is a percentage of revenues
the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
(a) 1.5%; or
(b) an equal percentage of revenues the commission collects from each qualifying tax,
fee, or charge sufficient to cover the cost to the commission of administering the qualifying
taxes, fees, or charges.
(5) The commission shall deposit an administrative charge into the restricted account.
(6) Interest earned on the restricted account shall be deposited into the General Fund.
(7) The commission shall expend money appropriated by the Legislature to the
commission from the restricted account to administer qualifying taxes, fees, or charges.
Section 2. Section 
59-1-401
 is amended to read:
59-1-401.
Definitions -- Offenses and penalties -- Rulemaking authority -- Statute
of limitations -- Commission authority to waive, reduce, or compromise penalty or
interest.
(1) As used in this section:
(a) "Activated tax, fee, or charge" means a tax, fee, or charge with respect to which the
commission:
(i) has implemented the commission's GenTax system; and
(ii) at least 30 days before implementing the commission's GenTax system as described
in Subsection (1)(a)(i), has provided notice in a conspicuous place on the commission's website
stating:
(A) the date the commission will implement the GenTax system with respect to the tax,
fee, or charge; and
(B) that, at the time the commission implements the GenTax system with respect to the
tax, fee, or charge:
(I) a person that files a return after the due date as described in Subsection (2)(a) is
subject to the penalty described in Subsection (2)(c)(ii); and
(II) a person that fails to pay the tax, fee, or charge as described in Subsection (3)(a) is
subject to the penalty described in Subsection (3)(b)(ii).
(b) "Activation date for a tax, fee, or charge" means with respect to a tax, fee, or
charge, the later of:
(i) the date on which the commission implements the commission's GenTax system
with respect to the tax, fee, or charge; or
(ii) 30 days after the date the commission provides the notice described in Subsection
(1)(a)(ii) with respect to the tax, fee, or charge.
(c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
(A) a tax, fee, or charge the commission administers under:
(I) this title;
(II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(IV) Section 
19-6-410.5
;
(V) Section 
19-6-714
;
(VI) Section 
19-6-805
;
(VII) Section 
32B-2-304
;
(VIII) Section 
34A-2-202
;
(IX) Section 
40-6-14
; 
or
[
(X) Section 
69-2-5
;
]
[
(XI) Section 
69-2-5.5
; or
]
[
(XII) Section 
69-2-5.6
; or
]
(X) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
(B) another amount that by statute is subject to a penalty imposed under this section.
(ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
(A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 
41-1a-301
;
(B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
(C) Chapter 2, Property Tax Act, except for Section 
59-2-1309
;
(D) Chapter 3, Tax Equivalent Property Act; or
(E) Chapter 4, Privilege Tax.
(d) "Unactivated tax, fee, or charge" means a tax, fee, or charge except for an activated
tax, fee, or charge.
(2) (a) The due date for filing a return is:
(i) if the person filing the return is not allowed by law an extension of time for filing
the return, the day on which the return is due as provided by law; or
(ii) if the person filing the return is allowed by law an extension of time for filing the
return, the earlier of:
(A) the date the person files the return; or
(B) the last day of that extension of time as allowed by law.
(b) A penalty in the amount described in Subsection (2)(c) is imposed if a person files a
return after the due date described in Subsection (2)(a).
(c) For purposes of Subsection (2)(b), the penalty is an amount equal to the greater of:
(i) if the return described in Subsection (2)(b) is filed with respect to an unactivated
tax, fee, or charge:
(A) $20; or
(B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
(ii) if the return described in Subsection (2)(b) is filed with respect to an activated tax,
fee, or charge, beginning on the activation date for the tax, fee, or charge:
(A) $20; or
(B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the return is
filed no later than five days after the due date described in Subsection (2)(a);
(II) 5% of the unpaid activated tax, fee, or charge due on the return if the return is filed
more than five days after the due date but no later than 15 days after the due date described in
Subsection (2)(a); or
(III) 10% of the unpaid activated tax, fee, or charge due on the return if the return is
filed more than 15 days after the due date described in Subsection (2)(a).
(d) This Subsection (2) does not apply to:
(i) an amended return; or
(ii) a return with no tax due.
(3) (a) A person is subject to a penalty for failure to pay a tax, fee, or charge if:
(i) the person files a return on or before the due date for filing a return described in
Subsection (2)(a), but fails to pay the tax, fee, or charge due on the return on or before that due
date;
(ii) the person:
(A) is subject to a penalty under Subsection (2)(b); and
(B) fails to pay the tax, fee, or charge due on a return within a 90-day period after the
due date for filing a return described in Subsection (2)(a);
(iii) (A) the person is subject to a penalty under Subsection (2)(b); and
(B) the commission estimates an amount of tax due for that person in accordance with
Subsection 
59-1-1406
(2);
(iv) the person:
(A) is mailed a notice of deficiency; and
(B) within a 30-day period after the day on which the notice of deficiency described in
Subsection (3)(a)(iv)(A) is mailed:
(I) does not file a petition for redetermination or a request for agency action; and
(II) fails to pay the tax, fee, or charge due on a return;
(v) (A) the commission:
(I) issues an order constituting final agency action resulting from a timely filed petition
for redetermination or a timely filed request for agency action; or
(II) is considered to have denied a request for reconsideration under Subsection
63G-4-302
(3)(b) resulting from a timely filed petition for redetermination or a timely filed
request for agency action; and
(B) the person fails to pay the tax, fee, or charge due on a return within a 30-day period
after the date the commission:
(I) issues the order constituting final agency action described in Subsection
(3)(a)(v)(A)(I); or
(II) is considered to have denied the request for reconsideration described in
Subsection (3)(a)(v)(A)(II); or
(vi) the person fails to pay the tax, fee, or charge within a 30-day period after the date
of a final judicial decision resulting from a timely filed petition for judicial review.
(b) For purposes of Subsection (3)(a), the penalty is an amount equal to the greater of:
(i) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
respect to an unactivated tax, fee, or charge:
(A) $20; or
(B) 10% of the unpaid unactivated tax, fee, or charge due on the return; or
(ii) if the failure to pay a tax, fee, or charge as described in Subsection (3)(a) is with
respect to an activated tax, fee, or charge, beginning on the activation date:
(A) $20; or
(B) (I) 2% of the unpaid activated tax, fee, or charge due on the return if the activated
tax, fee, or charge due on the return is paid no later than five days after the due date for filing a
return described in Subsection (2)(a);
(II) 5% of the unpaid activated tax, fee, or charge due on the return if the activated tax,
fee, or charge due on the return is paid more than five days after the due date for filing a return
described in Subsection (2)(a) but no later than 15 days after that due date; or
(III) 10% of the unpaid activated tax, fee, or charge due on the return if the activated
tax, fee, or charge due on the return is paid more than 15 days after the due date for filing a
return described in Subsection (2)(a).
(4) (a) Beginning January 1, 1995, in the case of any underpayment of estimated tax or
quarterly installments required by Sections 
59-5-107
, 
59-5-207
, 
59-7-504
, and 
59-9-104
, there
shall be added a penalty in an amount determined by applying the interest rate provided under
Section 
59-1-402
 plus four percentage points to the amount of the underpayment for the period
of the underpayment.
(b) (i) For purposes of Subsection (4)(a), the amount of the underpayment shall be the
excess of the required installment over the amount, if any, of the installment paid on or before
the due date for the installment.
(ii) The period of the underpayment shall run from the due date for the installment to
whichever of the following dates is the earlier:
(A) the original due date of the tax return, without extensions, for the taxable year; or
(B) with respect to any portion of the underpayment, the date on which that portion is
paid.
(iii) For purposes of this Subsection (4), a payment of estimated tax shall be credited
against unpaid required installments in the order in which the installments are required to be
paid.
(5) (a) Notwithstanding Subsection (2) and except as provided in Subsection (6), a
person allowed by law an extension of time for filing a corporate franchise or income tax return
under Chapter 7, Corporate Franchise and Income Taxes, or an individual income tax return
under Chapter 10, Individual Income Tax Act, is subject to a penalty in the amount described in
Subsection (5)(b) if, on or before the day on which the return is due as provided by law, not
including the extension of time, the person fails to pay:
(i) for a person filing a corporate franchise or income tax return under Chapter 7,
Corporate Franchise and Income Taxes, the payment required by Subsection 
59-7-507
(1)(b); or
(ii) for a person filing an individual income tax return under Chapter 10, Individual
Income Tax Act, the payment required by Subsection 
59-10-516
(2).
(b) For purposes of Subsection (5)(a), the penalty per month during the period of the
extension of time for filing the return is an amount equal to 2% of the tax due on the return,
unpaid as of the day on which the return is due as provided by law.
(6) If a person does not file a return within an extension of time allowed by Section
59-7-505
 or 
59-10-516
, the person:
(a) is not subject to a penalty in the amount described in Subsection (5)(b); and
(b) is subject to a penalty in an amount equal to the sum of:
(i) a late file penalty in an amount equal to the greater of:
(A) $20; or
(B) 10% of the tax due on the return, unpaid as of the day on which the return is due as
provided by law, not including the extension of time; and
(ii) a late pay penalty in an amount equal to the greater of:
(A) $20; or
(B) 10% of the unpaid tax due on the return, unpaid as of the day on which the return is
due as provided by law, not including the extension of time.
(7) (a) Additional penalties for an underpayment of a tax, fee, or charge are as provided
in this Subsection (7)(a).
(i) Except as provided in Subsection (7)(c), if any portion of an underpayment of a tax,
fee, or charge is due to negligence, the penalty is 10% of the portion of the underpayment that
is due to negligence.
(ii) Except as provided in Subsection (7)(d), if any portion of an underpayment of a
tax, fee, or charge is due to intentional disregard of law or rule, the penalty is 15% of the entire
underpayment.
(iii) If any portion of an underpayment is due to an intent to evade a tax, fee, or charge,
the penalty is the greater of $500 per period or 50% of the entire underpayment.
(iv) If any portion of an underpayment is due to fraud with intent to evade a tax, fee, or
charge, the penalty is the greater of $500 per period or 100% of the entire underpayment.
(b) If the commission determines that a person is liable for a penalty imposed under
Subsection (7)(a)(ii), (iii), or (iv), the commission shall notify the person of the proposed
penalty.
(i) The notice of proposed penalty shall:
(A) set forth the basis of the assessment; and
(B) be mailed by certified mail, postage prepaid, to the person's last-known address.
(ii) Upon receipt of the notice of proposed penalty, the person against whom the
penalty is proposed may:
(A) pay the amount of the proposed penalty at the place and time stated in the notice;
or
(B) proceed in accordance with the review procedures of Subsection (7)(b)(iii).
(iii) A person against whom a penalty is proposed in accordance with this Subsection
(7) may contest the proposed penalty by filing a petition for an adjudicative proceeding with
the commission.
(iv) (A) If the commission determines that a person is liable for a penalty under this
Subsection (7), the commission shall assess the penalty and give notice and demand for
payment.
(B) The commission shall mail the notice and demand for payment described in
Subsection (7)(b)(iv)(A):
(I) to the person's last-known address; and
(II) in accordance with Section 
59-1-1404
.
(c) A seller that voluntarily collects a tax under Subsection 
59-12-107
(2)(d) is not
subject to the penalty under Subsection (7)(a)(i) if on or after July 1, 2001:
(i) a court of competent jurisdiction issues a final unappealable judgment or order
determining that:
(A) the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a)
or is a seller required to pay or collect and remit sales and use taxes under Subsection
59-12-107
(2)(b); and
(B) the commission or a county, city, or town may require the seller to collect a tax
under Subsections 
59-12-103
(2)(a) through (d); or
(ii) the commission issues a final unappealable administrative order determining that:
(A) the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a)
or is a seller required to pay or collect and remit sales and use taxes under Subsection
59-12-107
(2)(b); and
(B) the commission or a county, city, or town may require the seller to collect a tax
under Subsections 
59-12-103
(2)(a) through (d).
(d) A seller that voluntarily collects a tax under Subsection 
59-12-107
(2)(d) is not
subject to the penalty under Subsection (7)(a)(ii) if:
(i) (A) a court of competent jurisdiction issues a final unappealable judgment or order
determining that:
(I) the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a)
or is a seller required to pay or collect and remit sales and use taxes under Subsection
59-12-107
(2)(b); and
(II) the commission or a county, city, or town may require the seller to collect a tax
under Subsections 
59-12-103
(2)(a) through (d); or
(B) the commission issues a final unappealable administrative order determining that:
(I) the seller meets one or more of the criteria described in Subsection 
59-12-107
(2)(a)
or is a seller required to pay or collect and remit sales and use taxes under Subsection
59-12-107
(2)(b); and
(II) the commission or a county, city, or town may require the seller to collect a tax
under Subsections 
59-12-103
(2)(a) through (d); and
(ii) the seller's intentional disregard of law or rule is warranted by existing law or by a
nonfrivolous argument for the extension, modification, or reversal of existing law or the
establishment of new law.
(8) (a) Subject to Subsections (8)(b) and (c), the penalty for failure to file an
information return, information report, or a complete supporting schedule is $50 for each
information return, information report, or supporting schedule up to a maximum of $1,000.
(b) If an employer is subject to a penalty under Subsection (13), the employer may not
be subject to a penalty under Subsection (8)(a).
(c) If an employer is subject to a penalty under this Subsection (8) for failure to file a
return in accordance with Subsection 
59-10-406
(3) on or before the due date described in
Subsection 
59-10-406
(3)(b)(ii), the commission may not impose a penalty under this
Subsection (8) unless the return is filed more than 14 days after the due date described in
Subsection 
59-10-406
(3)(b)(ii).
(9) If a person, in furtherance of a frivolous position, has a prima facie intent to delay
or impede administration of a law relating to a tax, fee, or charge and files a purported return
that fails to contain information from which the correctness of reported tax, fee, or charge
liability can be determined or that clearly indicates that the tax, fee, or charge liability shown is
substantially incorrect, the penalty is $500.
(10) (a) A seller that fails to remit a tax, fee, or charge monthly as required by
Subsection 
59-12-108
(1)(a):
(i) is subject to a penalty described in Subsection (2); and
(ii) may not retain the percentage of sales and use taxes that would otherwise be
allowable under Subsection 
59-12-108
(2).
(b) A seller that fails to remit a tax, fee, or charge by electronic funds transfer as
required by Subsection 
59-12-108
(1)(a)(ii)(B):
(i) is subject to a penalty described in Subsection (2); and
(ii) may not retain the percentage of sales and use taxes that would otherwise be
allowable under Subsection 
59-12-108
(2).
(11) (a) A person is subject to the penalty provided in Subsection (11)(c) if that person:
(i) commits an act described in Subsection (11)(b) with respect to one or more of the
following documents:
(A) a return;
(B) an affidavit;
(C) a claim; or
(D) a document similar to Subsections (11)(a)(i)(A) through (C);
(ii) knows or has reason to believe that the document described in Subsection (11)(a)(i)
will be used in connection with any material matter administered by the commission; and
(iii) knows that the document described in Subsection (11)(a)(i), if used in connection
with any material matter administered by the commission, would result in an understatement of
another person's liability for a tax, fee, or charge.
(b) The following acts apply to Subsection (11)(a)(i):
(i) preparing any portion of a document described in Subsection (11)(a)(i);
(ii) presenting any portion of a document described in Subsection (11)(a)(i);
(iii) procuring any portion of a document described in Subsection (11)(a)(i);
(iv) advising in the preparation or presentation of any portion of a document described
in Subsection (11)(a)(i);
(v) aiding in the preparation or presentation of any portion of a document described in
Subsection (11)(a)(i);
(vi) assisting in the preparation or presentation of any portion of a document described
in Subsection (11)(a)(i); or
(vii) counseling in the preparation or presentation of any portion of a document
described in Subsection (11)(a)(i).
(c) For purposes of Subsection (11)(a), the penalty:
(i) shall be imposed by the commission;
(ii) is $500 for each document described in Subsection (11)(a)(i) with respect to which
the person described in Subsection (11)(a) meets the requirements of Subsection (11)(a); and
(iii) is in addition to any other penalty provided by law.
(d) The commission may seek a court order to enjoin a person from engaging in
conduct that is subject to a penalty under this Subsection (11).
(e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules prescribing the documents that are similar to Subsections
(11)(a)(i)(A) through (C).
(12) (a) As provided in Section 
76-8-1101
, criminal offenses and penalties are as
provided in Subsections (12)(b) through (e).
(b) (i) A person who is required by this title or any laws the commission administers or
regulates to register with or obtain a license or permit from the commission, who operates
without having registered or secured a license or permit, or who operates when the registration,
license, or permit is expired or not current, is guilty of a class B misdemeanor.
(ii) Notwithstanding Section 
76-3-301
, for purposes of Subsection (12)(b)(i), the
penalty may not:
(A) be less than $500; or
(B) exceed $1,000.
(c) (i) With respect to a tax, fee, or charge, a person who knowingly and intentionally,
and without a reasonable good faith basis, fails to make, render, sign, or verify a return within
the time required by law or to supply information within the time required by law, or who
makes, renders, signs, or verifies a false or fraudulent return or statement, or who supplies false
or fraudulent information, is guilty of a third degree felony.
(ii) Notwithstanding Section 
76-3-301
, for purposes of Subsection (12)(c)(i), the
penalty may not:
(A) be less than $1,000; or
(B) exceed $5,000.
(d) (i) A person who intentionally or willfully attempts to evade or defeat a tax, fee, or
charge or the payment of a tax, fee, or charge is, in addition to other penalties provided by law,
guilty of a second degree felony.
(ii) Notwithstanding Section 
76-3-301
, for purposes of Subsection (12)(d)(i), the
penalty may not:
(A) be less than $1,500; or
(B) exceed $25,000.
(e) (i) A person is guilty of a second degree felony if that person commits an act:
(A) described in Subsection (12)(e)(ii) with respect to one or more of the following
documents:
(I) a return;
(II) an affidavit;
(III) a claim; or
(IV) a document similar to Subsections (12)(e)(i)(A)(I) through (III); and
(B) subject to Subsection (12)(e)(iii), with knowledge that the document described in
Subsection (12)(e)(i)(A):
(I) is false or fraudulent as to any material matter; and
(II) could be used in connection with any material matter administered by the
commission.
(ii) The following acts apply to Subsection (12)(e)(i):
(A) preparing any portion of a document described in Subsection (12)(e)(i)(A);
(B) presenting any portion of a document described in Subsection (12)(e)(i)(A);
(C) procuring any portion of a document described in Subsection (12)(e)(i)(A);
(D) advising in the preparation or presentation of any portion of a document described
in Subsection (12)(e)(i)(A);
(E) aiding in the preparation or presentation of any portion of a document described in
Subsection (12)(e)(i)(A);
(F) assisting in the preparation or presentation of any portion of a document described
in Subsection (12)(e)(i)(A); or
(G) counseling in the preparation or presentation of any portion of a document
described in Subsection (12)(e)(i)(A).
(iii) This Subsection (12)(e) applies:
(A) regardless of whether the person for which the document described in Subsection
(12)(e)(i)(A) is prepared or presented:
(I) knew of the falsity of the document described in Subsection (12)(e)(i)(A); or
(II) consented to the falsity of the document described in Subsection (12)(e)(i)(A); and
(B) in addition to any other penalty provided by law.
(iv) Notwithstanding Section 
76-3-301
, for purposes of this Subsection (12)(e), the
penalty may not:
(A) be less than $1,500; or
(B) exceed $25,000.
(v) The commission may seek a court order to enjoin a person from engaging in
conduct that is subject to a penalty under this Subsection (12)(e).
(vi) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act,
the commission may make rules prescribing the documents that are similar to Subsections
(12)(e)(i)(A)(I) through (III).
(f) The statute of limitations for prosecution for a violation of this Subsection (12) is
the later of six years:
(i) from the date the tax should have been remitted; or
(ii) after the day on which the person commits the criminal offense.
(13) (a) Subject to Subsection (13)(b), an employer that is required to file a form with
the commission in accordance with Subsection 
59-10-406
(8) is subject to a penalty described
in Subsection (13)(b) if the employer:
(i) fails to file the form with the commission in an electronic format approved by the
commission as required by Subsection 
59-10-406
(8);
(ii) fails to file the form on or before the due date provided in Subsection 
59-10-406
(8);
(iii) fails to provide accurate information on the form; or
(iv) fails to provide all of the information required by the Internal Revenue Service to
be contained on the form.
(b) For purposes of Subsection (13)(a), the penalty is:
(i) $30 per form, not to exceed $75,000 in a calendar year, if the employer files the
form in accordance with Subsection 
59-10-406
(8), more than 14 days after the due date
provided in Subsection 
59-10-406
(8) but no later than 30 days after the due date provided in
Subsection 
59-10-406
(8);
(ii) $60 per form, not to exceed $200,000 in a calendar year, if the employer files the
form in accordance with Subsection 
59-10-406
(8), more than 30 days after the due date
provided in Subsection 
59-10-406
(8) but on or before June 1; or
(iii) $100 per form, not to exceed $500,000 in a calendar year, if the employer:
(A) files the form in accordance with Subsection 
59-10-406
(8) after June 1; or
(B) fails to file the form.
(14) Upon making a record of its actions, and upon reasonable cause shown, the
commission may waive, reduce, or compromise any of the penalties or interest imposed under
this part.
Section 3. Section 
59-1-402
 is amended to read:
59-1-402.
Definitions -- Interest.
(1) As used in this section:
(a) "Final judicial decision" means a final ruling by a court of this state or the United
States for which the time for any further review or proceeding has expired.
(b) "Retroactive application of a judicial decision" means the application of a final
judicial decision that:
(i) invalidates a state or federal taxation statute; and
(ii) requires the state to provide a refund for an overpayment that was made:
(A) prior to the final judicial decision; or
(B) during the 180-day period after the final judicial decision.
(c) (i) Except as provided in Subsection (1)(c)(ii), "tax, fee, or charge" means:
(A) a tax, fee, or charge the commission administers under:
(I) this title;
(II) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(III) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(IV) Section 
19-6-410.5
;
(V) Section 
19-6-714
;
(VI) Section 
19-6-805
;
(VII) Section 
32B-2-304
;
(VIII) Section 
34A-2-202
;
(IX) Section 
40-6-14
; 
or
[
(X) Section 
69-2-5
;
]
[
(XI) Section 
69-2-5.5
; or
]
[
(XII) Section 
69-2-5.6
; or
]
(X) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
(B) another amount that by statute is subject to interest imposed under this section.
(ii) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
(A) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 
41-1a-301
;
(B) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
(C) Chapter 2, Property Tax Act, except for Section 
59-2-1309
;
(D) Chapter 3, Tax Equivalent Property Act;
(E) Chapter 4, Privilege Tax; or
(F) Chapter 13, Part 5, Interstate Agreements.
(2) Except as otherwise provided for by law, the interest rate for a calendar year for a
tax, fee, or charge administered by the commission shall be calculated based on the federal
short-term rate determined by the Secretary of the Treasury under Section 6621, Internal
Revenue Code, in effect for the preceding fourth calendar quarter.
(3) The interest rate calculation shall be as follows:
(a) except as provided in Subsection (7), in the case of an overpayment or refund,
simple interest shall be calculated at the rate of two percentage points above the federal
short-term rate; or
(b) in the case of an underpayment, deficiency, or delinquency, simple interest shall be
calculated at the rate of two percentage points above the federal short-term rate.
(4) Notwithstanding Subsection (2) or (3), the interest rate applicable to certain
installment sales for purposes of a tax under Chapter 7, Corporate Franchise and Income Taxes,
shall be determined in accordance with Section 453A, Internal Revenue Code, as provided in
Section 
59-7-112
.
(5) (a) Except as provided in Subsection (5)(c), interest may not be allowed on an
overpayment of a tax, fee, or charge if the overpayment of the tax, fee, or charge is refunded
within:
(i) 45 days after the last date prescribed for filing the return with respect to a tax under
Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
if the return is filed electronically; or
(ii) 90 days after the last date prescribed for filing the return:
(A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
(B) if the return is not filed electronically.
(b) Except as provided in Subsection (5)(c), if the return is filed after the last date
prescribed for filing the return, interest may not be allowed on the overpayment if the
overpayment is refunded within:
(i) 45 days after the date the return is filed:
(A) with respect to a tax under Chapter 7, Corporate Franchise and Income Taxes, or
Chapter 10, Individual Income Tax Act; and
(B) if the return is filed electronically; or
(ii) 90 days after the date the return is filed:
(A) with respect to a tax, fee, or charge, except for a tax under Chapter 7, Corporate
Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act; or
(B) if the return is not filed electronically.
(c) (i) In the case of an amended return, interest on an overpayment shall be allowed:
(A) for a time period:
(I) that begins on the later of:
(Aa) the date the original return was filed; or
(Bb) the due date for filing the original return not including any extensions for filing
the original return; and
(II) that ends on the date the commission receives the amended return; and
(B) if the commission does not make a refund of an overpayment under this Subsection
(5)(c):
(I) if the amended return is with respect to a tax under Chapter 7, Corporate Franchise
and Income Taxes, or Chapter 10, Individual Income Tax Act, and is filed electronically,
within a 45-day period after the date the commission receives the amended return, for a time
period:
(Aa) that begins 46 days after the commission receives the amended return; and
(Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
completes processing the refund of the overpayment; or
(II) if the amended return is with respect to a tax, fee, or charge except for a tax under
Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10, Individual Income Tax Act,
or is not filed electronically, within a 90-day period after the date the commission receives the
amended return, for a time period:
(Aa) that begins 91 days after the commission receives the amended return; and
(Bb) subject to Subsection (5)(c)(ii), that ends on the date that the commission
completes processing the refund of the overpayment.
(ii) For purposes of Subsection (5)(c)(i)(B)(I)(Bb) or (5)(c)(i)(B)(II)(Bb), interest shall
be calculated forward from the preparation date of the refund document to allow for
processing.
(6) Interest on any underpayment, deficiency, or delinquency of a tax, fee, or charge
shall be computed from the time the original return is due, excluding any filing or payment
extensions, to the date the payment is received.
(7) Interest on a refund relating to a tax, fee, or charge may not be paid on any
overpayment that arises from a statute that is determined to be invalid under state or federal
law or declared unconstitutional under the constitution of the United States or Utah if the basis
for the refund is the retroactive application of a judicial decision upholding the claim of
unconstitutionality or the invalidation of a statute.
Section 4. Section 
59-1-403
 is amended to read:
59-1-403.
Confidentiality -- Exceptions -- Penalty -- Application to property tax.
(1) (a) Any of the following may not divulge or make known in any manner any
information gained by that person from any return filed with the commission:
(i) a tax commissioner;
(ii) an agent, clerk, or other officer or employee of the commission; or
(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
town.
(b) An official charged with the custody of a return filed with the commission is not
required to produce the return or evidence of anything contained in the return in any action or
proceeding in any court, except:
(i) in accordance with judicial order;
(ii) on behalf of the commission in any action or proceeding under:
(A) this title; or
(B) other law under which persons are required to file returns with the commission;
(iii) on behalf of the commission in any action or proceeding to which the commission
is a party; or
(iv) on behalf of any party to any action or proceeding under this title if the report or
facts shown by the return are directly involved in the action or proceeding.
(c) Notwithstanding Subsection (1)(b), a court may require the production of, and may
admit in evidence, any portion of a return or of the facts shown by the return, as are specifically
pertinent to the action or proceeding.
(2) This section does not prohibit:
(a) a person or that person's duly authorized representative from receiving a copy of
any return or report filed in connection with that person's own tax;
(b) the publication of statistics as long as the statistics are classified to prevent the
identification of particular reports or returns; and
(c) the inspection by the attorney general or other legal representative of the state of the
report or return of any taxpayer:
(i) who brings action to set aside or review a tax based on the report or return;
(ii) against whom an action or proceeding is contemplated or has been instituted under
this title; or
(iii) against whom the state has an unsatisfied money judgment.
(3) (a) Notwithstanding Subsection (1) and for purposes of administration, the
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act, provide for a reciprocal exchange of information with:
(i) the United States Internal Revenue Service; or
(ii) the revenue service of any other state.
(b) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, made in accordance with Title 63G,
Chapter 3, Utah Administrative Rulemaking Act, share information gathered from returns and
other written statements with the federal government, any other state, any of the political
subdivisions of another state, or any political subdivision of this state, except as limited by
Sections 
59-12-209
 and 
59-12-210
, if the political subdivision, other state, or the federal
government grant substantially similar privileges to this state.
(c) Notwithstanding Subsection (1) and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, in accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act, provide for the issuance of information concerning the
identity and other information of taxpayers who have failed to file tax returns or to pay any tax
due.
(d) Notwithstanding Subsection (1), the commission shall provide to the director of the
Division of Environmental Response and Remediation, as defined in Section 
19-6-402
, as
requested by the director of the Division of Environmental Response and Remediation, any
records, returns, or other information filed with the commission under Chapter 13, Motor and
Special Fuel Tax Act, or Section 
19-6-410.5
 regarding the environmental assurance program
participation fee.
(e) Notwithstanding Subsection (1), at the request of any person the commission shall
provide that person sales and purchase volume data reported to the commission on a report,
return, or other information filed with the commission under:
(i) Chapter 13, Part 2, Motor Fuel; or
(ii) Chapter 13, Part 4, Aviation Fuel.
(f) Notwithstanding Subsection (1), upon request from a tobacco product manufacturer,
as defined in Section 
59-22-202
, the commission shall report to the manufacturer:
(i) the quantity of cigarettes, as defined in Section 
59-22-202
, produced by the
manufacturer and reported to the commission for the previous calendar year under Section
59-14-407
; and
(ii) the quantity of cigarettes, as defined in Section 
59-22-202
, produced by the
manufacturer for which a tax refund was granted during the previous calendar year under
Section 
59-14-401
 and reported to the commission under Subsection 
59-14-401
(1)(a)(v).
(g) Notwithstanding Subsection (1), the commission shall notify manufacturers,
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited
from selling cigarettes to consumers within the state under Subsection 
59-14-210
(2).
(h) Notwithstanding Subsection (1), the commission may:
(i) provide to the Division of Consumer Protection within the Department of
Commerce and the attorney general data:
(A) reported to the commission under Section 
59-14-212
; or
(B) related to a violation under Section 
59-14-211
; and
(ii) upon request, provide to any person data reported to the commission under
Subsections 
59-14-212
(1)(a) through (c) and Subsection 
59-14-212
(1)(g).
(i) Notwithstanding Subsection (1), the commission shall, at the request of a committee
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's Office of
Management and Budget, provide to the committee or office the total amount of revenues
collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the
time period specified by the committee or office.
(j) Notwithstanding Subsection (1), the commission shall make the directory required
by Section 
59-14-603
 available for public inspection.
(k) Notwithstanding Subsection (1), the commission may share information with
federal, state, or local agencies as provided in Subsection 
59-14-606
(3).
(l) (i) Notwithstanding Subsection (1), the commission shall provide the Office of
Recovery Services within the Department of Human Services any relevant information
obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer
who has become obligated to the Office of Recovery Services.
(ii) The information described in Subsection (3)(l)(i) may be provided by the Office of
Recovery Services to any other state's child support collection agency involved in enforcing
that support obligation.
(m) (i) Notwithstanding Subsection (1), upon request from the state court
administrator, the commission shall provide to the state court administrator, the name, address,
telephone number, county of residence, and social security number on resident returns filed
under Chapter 10, Individual Income Tax Act.
(ii) The state court administrator may use the information described in Subsection
(3)(m)(i) only as a source list for the master jury list described in Section 
78B-1-106
.
(n) Notwithstanding Subsection (1), the commission shall at the request of a
committee, commission, or task force of the Legislature provide to the committee, commission,
or task force of the Legislature any information relating to a tax imposed under Chapter 9,
Taxation of Admitted Insurers, relating to the study required by Section 
59-9-101
.
(o) (i) As used in this Subsection (3)(o), "office" means the:
(A) Office of the Legislative Fiscal Analyst; or
(B) Office of Legislative Research and General Counsel.
(ii) Notwithstanding Subsection (1) and except as provided in Subsection (3)(o)(iii),
the commission shall at the request of an office provide to the office all information:
(A) gained by the commission; and
(B) required to be attached to or included in returns filed with the commission.
(iii) (A) An office may not request and the commission may not provide to an office a
person's:
(I) address;
(II) name;
(III) social security number; or
(IV) taxpayer identification number.
(B) The commission shall in all instances protect the privacy of a person as required by
Subsection (3)(o)(iii)(A).
(iv) An office may provide information received from the commission in accordance
with this Subsection (3)(o) only:
(A) as:
(I) a fiscal estimate;
(II) fiscal note information; or
(III) statistical information; and
(B) if the information is classified to prevent the identification of a particular return.
(v) (A) A person may not request information from an office under Title 63G, Chapter
2, Government Records Access and Management Act, or this section, if that office received the
information from the commission in accordance with this Subsection (3)(o).
(B) An office may not provide to a person that requests information in accordance with
Subsection (3)(o)(v)(A) any information other than the information the office provides in
accordance with Subsection (3)(o)(iv).
(p) Notwithstanding Subsection (1), the commission may provide to the governing
board of the agreement or a taxing official of another state, the District of Columbia, the United
States, or a territory of the United States:
(i) the following relating to an agreement sales and use tax:
(A) information contained in a return filed with the commission;
(B) information contained in a report filed with the commission;
(C) a schedule related to Subsection (3)(p)(i)(A) or (B); or
(D) a document filed with the commission; or
(ii) a report of an audit or investigation made with respect to an agreement sales and
use tax.
(q) Notwithstanding Subsection (1), the commission may provide information
concerning a taxpayer's state income tax return or state income tax withholding information to
the Driver License Division if the Driver License Division:
(i) requests the information; and
(ii) provides the commission with a signed release form from the taxpayer allowing the
Driver License Division access to the information.
(r) Notwithstanding Subsection (1), the commission shall provide to the Utah
Communications Authority, or a division of the Utah Communications Authority, the
information requested by the authority under Sections 
63H-7a-302
, 
63H-7a-402
, and
63H-7a-502
.
(s) Notwithstanding Subsection (1), the commission shall provide to the Utah
Educational Savings Plan information related to a resident or nonresident individual's
contribution to a Utah Educational Savings Plan account as designated on the resident or
nonresident's individual income tax return as provided under Section 
59-10-1313
.
(t) Notwithstanding Subsection (1), for the purpose of verifying eligibility under
Sections 
26-18-2.5
 and 
26-40-105
, the commission shall provide an eligibility worker with the
Department of Health or its designee with the adjusted gross income of an individual if:
(i) an eligibility worker with the Department of Health or its designee requests the
information from the commission; and
(ii) the eligibility worker has complied with the identity verification and consent
provisions of Sections 
26-18-2.5
 and 
26-40-105
.
(u) Notwithstanding Subsection (1), the commission may provide to a county, as
determined by the commission, information declared on an individual income tax return in
accordance with Section 
59-10-103.1
 that relates to eligibility to claim a residential exemption
authorized under Section 
59-2-103
.
(v) Notwithstanding Subsection (1), the commission shall provide a report regarding
any access line provider that is over 90 days delinquent in payment to the commission of
amounts the access line provider owes under Title 69, Chapter 2, Part 4, 911 Emergency
Service Charges, to:
(i) the board of the Utah Communications Authority created in Section 
63H-7a-201
;
and
(ii) the Public Utilities, Energy, and Technology Interim Committee.
(4) (a) Each report and return shall be preserved for at least three years.
(b) After the three-year period provided in Subsection (4)(a) the commission may
destroy a report or return.
(5) (a) Any person who violates this section is guilty of a class A misdemeanor.
(b) If the person described in Subsection (5)(a) is an officer or employee of the state,
the person shall be dismissed from office and be disqualified from holding public office in this
state for a period of five years thereafter.
(c) Notwithstanding Subsection (5)(a) or (b), an office that requests information in
accordance with Subsection (3)(o)(iii) or a person that requests information in accordance with
Subsection (3)(o)(v):
(i) is not guilty of a class A misdemeanor; and
(ii) is not subject to:
(A) dismissal from office in accordance with Subsection (5)(b); or
(B) disqualification from holding public office in accordance with Subsection (5)(b).
(6) Except as provided in Section 
59-1-404
, this part does not apply to the property tax.
Section 5. Section 
59-1-1402
 is amended to read:
59-1-1402.
Definitions.
As used in this part:
(1) "Administrative cost" means a fee imposed to cover:
(a) the cost of filing;
(b) the cost of administering a garnishment;
(c) the amount the commission pays to a depository institution in accordance with
[
Title 59, Chapter 1,
] Part 17, Depository Institution Data Match System and Levy Act; or
(d) a cost similar to Subsections (1)(a) through (c) as determined by the commission by
rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(2) "Books and records" means the following made available in printed or electronic
format:
(a) an account;
(b) a book;
(c) an invoice;
(d) a memorandum;
(e) a paper;
(f) a record; or
(g) an item similar to Subsections (2)(a) through (f) as determined by the commission
by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
(3) "Deficiency" means:
(a) the amount by which a tax, fee, or charge exceeds the difference between:
(i) the sum of:
(A) the amount shown as the tax, fee, or charge by a person on the person's return; and
(B) any amount previously assessed, or collected without assessment, as a deficiency;
and
(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
to that tax, fee, or charge; or
(b) if a person does not show an amount as a tax, fee, or charge on the person's return,
or if a person does not make a return, the amount by which the tax, fee, or charge exceeds:
(i) the amount previously assessed, or collected without assessment, as a deficiency;
and
(ii) any amount previously abated, credited, refunded, or otherwise repaid with respect
to that tax, fee, or charge.
(4) "Garnishment" means any legal or equitable procedure through which one or more
of the following are required to be withheld for payment of an amount a person owes:
(a) an asset of the person held by another person; or
(b) the earnings of the person.
(5) "Liability" means the following that a person is required to remit to the
commission:
(a) a tax, fee, or charge;
(b) an addition to a tax, fee, or charge;
(c) an administrative cost;
(d) interest that accrues in accordance with Section 
59-1-402
; or
(e) a penalty that accrues in accordance with Section 
59-1-401
.
(6) (a) Subject to Subsection (6)(b), "mathematical error" is as defined in Section
6213(g)(2), Internal Revenue Code.
(b) The reference to Section 6213(g)(2), Internal Revenue Code, in Subsection (6)(a)
means:
(i) the reference to Section 6213(g)(2), Internal Revenue Code, in effect for the taxable
year; or
(ii) a corresponding or comparable provision of the Internal Revenue Code as
amended, redesignated, or reenacted.
(7) (a) Except as provided in Subsection (7)(b), "tax, fee, or charge" means:
(i) a tax, fee, or charge the commission administers under:
(A) this title;
(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D) Section 
19-6-410.5
;
(E) Section 
19-6-714
;
(F) Section 
19-6-805
;
(G) Section 
32B-2-304
;
(H) Section 
34A-2-202
;
(I) Section 
40-6-14
; 
or
[
(J) Section 
69-2-5
;
]
[
(K) Section 
69-2-5.5
; or
]
[
(L) Section 
69-2-5.6
; or
]
(J) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
(ii) another amount that by statute is administered by the commission.
(b) "Tax, fee, or charge" does not include a tax, fee, or charge imposed under:
(i) Title 41, Chapter 1a, Motor Vehicle Act, except for Section 
41-1a-301
;
(ii) Title 41, Chapter 3, Motor Vehicle Business Regulation Act;
(iii) Chapter 2, Property Tax Act;
(iv) Chapter 3, Tax Equivalent Property Act;
(v) Chapter 4, Privilege Tax; or
(vi) Chapter 13, Part 5, Interstate Agreements.
(8) "Transferee" means:
(a) a devisee;
(b) a distributee;
(c) a donee;
(d) an heir;
(e) a legatee; or
(f) a person similar to Subsections (8)(a) through (e) as determined by the commission
by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
Section 6. Section 
59-12-107
 is amended to read:
59-12-107.
Definitions -- Collection, remittance, and payment of tax by sellers or
other persons -- Returns -- Reports -- Direct payment by purchaser of vehicle -- Other
liability for collection -- Rulemaking authority -- Credits -- Treatment of bad debt --
Penalties and interest.
(1) As used in this section:
(a) "Ownership" means direct ownership or indirect ownership through a parent,
subsidiary, or affiliate.
(b) "Related seller" means a seller that:
(i) meets one or more of the criteria described in Subsection (2)(a)(i); and
(ii) delivers tangible personal property, a service, or a product transferred electronically
that is sold:
(A) by a seller that does not meet one or more of the criteria described in Subsection
(2)(a)(i); and
(B) to a purchaser in the state.
(c) "Substantial ownership interest" means an ownership interest in a business entity if
that ownership interest is greater than the degree of ownership of equity interest specified in 15
U.S.C. Sec. 78p, with respect to a person other than a director or an officer.
(2) (a) Except as provided in Subsection (2)(e), Section 
59-12-107.1
, or Section
59-12-123
, and subject to Subsection (2)(f), each seller shall pay or collect and remit the sales
and use taxes imposed by this chapter if within this state the seller:
(i) has or utilizes:
(A) an office;
(B) a distribution house;
(C) a sales house;
(D) a warehouse;
(E) a service enterprise; or
(F) a place of business similar to Subsections (2)(a)(i)(A) through (E);
(ii) maintains a stock of goods;
(iii) regularly solicits orders, regardless of whether or not the orders are accepted in the
state, unless the seller's only activity in the state is:
(A) advertising; or
(B) solicitation by:
(I) direct mail;
(II) electronic mail;
(III) the Internet;
(IV) telecommunications service; or
(V) a means similar to Subsection (2)(a)(iii)(A) or (B);
(iv) regularly engages in the delivery of property in the state other than by:
(A) common carrier; or
(B) United States mail; or
(v) regularly engages in an activity directly related to the leasing or servicing of
property located within the state.
(b) A seller is considered to be engaged in the business of selling tangible personal
property, a service, or a product transferred electronically for use in the state, and shall pay or
collect and remit the sales and use taxes imposed by this chapter if:
(i) the seller holds a substantial ownership interest in, or is owned in whole or in
substantial part by, a related seller; and
(ii) (A) the seller sells the same or a substantially similar line of products as the related
seller and does so under the same or a substantially similar business name; or
(B) the place of business described in Subsection (2)(a)(i) of the related seller or an in
state employee of the related seller is used to advertise, promote, or facilitate sales by the seller
to a purchaser.
(c) A seller that does not meet one or more of the criteria provided for in Subsection
(2)(a) or is not a seller required to pay or collect and remit sales and use taxes under Subsection
(2)(b):
(i) except as provided in Subsection (2)(c)(ii), may voluntarily:
(A) collect a tax on a transaction described in Subsection 
59-12-103
(1); and
(B) remit the tax to the commission as provided in this part; or
(ii) notwithstanding Subsection (2)(c)(i), shall collect a tax on a transaction described
in Subsection 
59-12-103
(1) if Section 
59-12-103.1
 requires the seller to collect the tax.
(d) The collection and remittance of a tax under this chapter by a seller that is
registered under the agreement may not be used as a factor in determining whether that seller is
required by Subsection (2) to:
(i) pay a tax, fee, or charge under:
(A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(C) Section 
19-6-714
;
(D) Section 
19-6-805
;
[
(E) Section 
69-2-5
;
]
[
(F) Section 
69-2-5.5
;
]
[
(G) Section 
69-2-5.6
; or
]
(E) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
[
(H)
] 
(F)
 this title; or
(ii) collect and remit a tax, fee, or charge under:
(A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(B) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(C) Section 
19-6-714
;
(D) Section 
19-6-805
;
[
(E) Section 
69-2-5
;
]
[
(F) Section 
69-2-5.5
;
]
[
(G) Section 
69-2-5.6
; or
]
(E) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
[
(H)
] 
(F)
 this title.
(e) A person shall pay a use tax imposed by this chapter on a transaction described in
Subsection 
59-12-103
(1) if:
(i) the seller did not collect a tax imposed by this chapter on the transaction; and
(ii) the person:
(A) stores the tangible personal property or product transferred electronically in the
state;
(B) uses the tangible personal property or product transferred electronically in the state;
or
(C) consumes the tangible personal property or product transferred electronically in the
state.
(f) The ownership of property that is located at the premises of a printer's facility with
which the retailer has contracted for printing and that consists of the final printed product,
property that becomes a part of the final printed product, or copy from which the printed
product is produced, shall not result in the retailer being considered to have or maintain an
office, distribution house, sales house, warehouse, service enterprise, or other place of
business, or to maintain a stock of goods, within this state.
(3) (a) Except as provided in Section 
59-12-107.1
, a tax under this chapter shall be
collected from a purchaser.
(b) A seller may not collect as tax an amount, without regard to fractional parts of one
cent, in excess of the tax computed at the rates prescribed by this chapter.
(c) (i) Each seller shall:
(A) give the purchaser a receipt for the tax collected; or
(B) bill the tax as a separate item and declare the name of this state and the seller's
sales and use tax license number on the invoice for the sale.
(ii) The receipt or invoice is prima facie evidence that the seller has collected the tax
and relieves the purchaser of the liability for reporting the tax to the commission as a
consumer.
(d) A seller is not required to maintain a separate account for the tax collected, but is
considered to be a person charged with receipt, safekeeping, and transfer of public money.
(e) Taxes collected by a seller pursuant to this chapter shall be held in trust for the
benefit of the state and for payment to the commission in the manner and at the time provided
for in this chapter.
(f) If any seller, during any reporting period, collects as a tax an amount in excess of
the lawful state and local percentage of total taxable sales allowed under this chapter, the seller
shall remit to the commission the full amount of the tax imposed under this chapter, plus any
excess.
(g) If the accounting methods regularly employed by the seller in the transaction of the
seller's business are such that reports of sales made during a calendar month or quarterly period
will impose unnecessary hardships, the commission may accept reports at intervals that will, in
the commission's opinion, better suit the convenience of the taxpayer or seller and will not
jeopardize collection of the tax.
(h) (i) For a purchase paid with specie legal tender as defined in Section 
59-1-1501.1
,
and until such time as the commission accepts specie legal tender for the payment of a tax
under this chapter, if the commission requires a seller to remit a tax under this chapter in legal
tender other than specie legal tender, the seller shall state on the seller's books and records and
on an invoice, bill of sale, or similar document provided to the purchaser:
(A) the purchase price in specie legal tender and in the legal tender the seller is
required to remit to the commission;
(B) subject to Subsection (3)(h)(ii), the amount of tax due under this chapter in specie
legal tender and in the legal tender the seller is required to remit to the commission;
(C) the tax rate under this chapter applicable to the purchase; and
(D) the date of the purchase.
(ii) (A) Subject to Subsection (3)(h)(ii)(B), for purposes of determining the amount of
tax due under Subsection (3)(h)(i), a seller shall use the most recent London fixing price for the
specie legal tender the purchaser paid.
(B) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules for determining the amount of tax due under Subsection (3)(h)(i)
if the London fixing price is not available for a particular day.
(4) (a) Except as provided in Subsections (5) through (7) and Section 
59-12-108
, the
sales or use tax imposed by this chapter is due and payable to the commission quarterly on or
before the last day of the month next succeeding each calendar quarterly period.
(b) (i) Each seller shall, on or before the last day of the month next succeeding each
calendar quarterly period, file with the commission a return for the preceding quarterly period.
(ii) The seller shall remit with the return under Subsection (4)(b)(i) the amount of the
tax required under this chapter to be collected or paid for the period covered by the return.
(c) Except as provided in Subsection (5)(c), a return shall contain information and be in
a form the commission prescribes by rule.
(d) (i) Subject to Subsection (4)(d)(ii), the sales tax as computed in the return shall be
based on the total nonexempt sales made during the period for which the return is filed,
including both cash and charge sales.
(ii) For a sale that includes the delivery or installation of tangible personal property at a
location other than a seller's place of business described in Subsection (2)(a)(i), if the delivery
or installation is separately stated on an invoice or receipt, a seller may compute the tax due on
the sale for purposes of Subsection (4)(d)(i) based on the amount the seller receives for that
sale during each period for which the seller receives payment for the sale.
(e) (i) The use tax as computed in the return shall be based on the total amount of
purchases for storage, use, or other consumption in this state made during the period for which
the return is filed, including both cash and charge purchases.
(ii) (A) As used in this Subsection (4)(e)(ii), "qualifying purchaser" means a purchaser
who is required to remit taxes under this chapter, but is not required to remit taxes monthly in
accordance with Section 
59-12-108
, and who converts tangible personal property into real
property.
(B) Subject to Subsections (4)(e)(ii)(C) and (D), a qualifying purchaser may remit the
taxes due under this chapter on tangible personal property for which the qualifying purchaser
claims an exemption as allowed under Subsection 
59-12-104
(23) or (25) based on the period in
which the qualifying purchaser receives payment, in accordance with Subsection (4)(e)(ii)(C),
for the conversion of the tangible personal property into real property.
(C) A qualifying purchaser remitting taxes due under this chapter in accordance with
Subsection (4)(e)(ii)(B) shall remit an amount equal to the total amount of tax due on the
qualifying purchaser's purchase of the tangible personal property that was converted into real
property multiplied by a fraction, the numerator of which is the payment received in the period
for the qualifying purchaser's sale of the tangible personal property that was converted into real
property and the denominator of which is the entire sales price for the qualifying purchaser's
sale of the tangible personal property that was converted into real property.
(D) A qualifying purchaser may remit taxes due under this chapter in accordance with
this Subsection (4)(e)(ii) only if the books and records that the qualifying purchaser keeps in
the qualifying purchaser's regular course of business identify by reasonable and verifiable
standards that the tangible personal property was converted into real property.
(f) (i) Subject to Subsection (4)(f)(ii) and in accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act, the commission may by rule extend the time for making
returns and paying the taxes.
(ii) An extension under Subsection (4)(f)(i) may not be for more than 90 days.
(g) The commission may require returns and payment of the tax to be made for other
than quarterly periods if the commission considers it necessary in order to ensure the payment
of the tax imposed by this chapter.
(h) (i) The commission may require a seller that files a simplified electronic return with
the commission to file an additional electronic report with the commission.
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission may make rules providing:
(A) the information required to be included in the additional electronic report described
in Subsection (4)(h)(i); and
(B) one or more due dates for filing the additional electronic report described in
Subsection (4)(h)(i).
(5) (a) As used in this Subsection (5) and Subsection (6)(b), "remote seller" means a
seller that is:
(i) registered under the agreement;
(ii) described in Subsection (2)(c); and
(iii) not a:
(A) model 1 seller;
(B) model 2 seller; or
(C) model 3 seller.
(b) (i) Except as provided in Subsection (5)(b)(ii), a tax a remote seller collects in
accordance with Subsection (2)(c) is due and payable:
(A) to the commission;
(B) annually; and
(C) on or before the last day of the month immediately following the last day of each
calendar year.
(ii) The commission may require that a tax a remote seller collects in accordance with
Subsection (2)(c) be due and payable:
(A) to the commission; and
(B) on the last day of the month immediately following any month in which the seller
accumulates a total of at least $1,000 in agreement sales and use tax.
(c) (i) If a remote seller remits a tax to the commission in accordance with Subsection
(5)(b), the remote seller shall file a return:
(A) with the commission;
(B) with respect to the tax;
(C) containing information prescribed by the commission; and
(D) on a form prescribed by the commission.
(ii) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall make rules prescribing:
(A) the information required to be contained in a return described in Subsection
(5)(c)(i); and
(B) the form described in Subsection (5)(c)(i)(D).
(d) A tax a remote seller collects in accordance with this Subsection (5) shall be
calculated on the basis of the total amount of taxable transactions under Subsection
59-12-103
(1) the remote seller completes, including:
(i) a cash transaction; and
(ii) a charge transaction.
(6) (a) Except as provided in Subsection (6)(b), a tax a seller that files a simplified
electronic return collects in accordance with this chapter is due and payable:
(i) monthly on or before the last day of the month immediately following the month for
which the seller collects a tax under this chapter; and
(ii) for the month for which the seller collects a tax under this chapter.
(b) A tax a remote seller that files a simplified electronic return collects in accordance
with this chapter is due and payable as provided in Subsection (5).
(7) (a) On each vehicle sale made by other than a regular licensed vehicle dealer, the
purchaser shall pay the sales or use tax directly to the commission if the vehicle is subject to
titling or registration under the laws of this state.
(b) The commission shall collect the tax described in Subsection (7)(a) when the
vehicle is titled or registered.
(8) If any sale of tangible personal property or any other taxable transaction under
Subsection 
59-12-103
(1), is made by a wholesaler to a retailer, the wholesaler is not
responsible for the collection or payment of the tax imposed on the sale and the retailer is
responsible for the collection or payment of the tax imposed on the sale if:
(a) the retailer represents that the personal property is purchased by the retailer for
resale; and
(b) the personal property is not subsequently resold.
(9) If any sale of property or service subject to the tax is made to a person prepaying
sales or use tax in accordance with Title 63M, Chapter 5, Resource Development Act, or to a
contractor or subcontractor of that person, the person to whom such payment or consideration
is payable is not responsible for the collection or payment of the sales or use tax and the person
prepaying the sales or use tax is responsible for the collection or payment of the sales or use tax
if the person prepaying the sales or use tax represents that the amount prepaid as sales or use
tax has not been fully credited against sales or use tax due and payable under the rules
promulgated by the commission.
(10) (a) For purposes of this Subsection (10):
(i) Except as provided in Subsection (10)(a)(ii), "bad debt" is as defined in Section
166, Internal Revenue Code.
(ii) Notwithstanding Subsection (10)(a)(i), "bad debt" does not include:
(A) an amount included in the purchase price of tangible personal property, a product
transferred electronically, or a service that is:
(I) not a transaction described in Subsection 
59-12-103
(1); or
(II) exempt under Section 
59-12-104
;
(B) a financing charge;
(C) interest;
(D) a tax imposed under this chapter on the purchase price of tangible personal
property, a product transferred electronically, or a service;
(E) an uncollectible amount on tangible personal property or a product transferred
electronically that:
(I) is subject to a tax under this chapter; and
(II) remains in the possession of a seller until the full purchase price is paid;
(F) an expense incurred in attempting to collect any debt; or
(G) an amount that a seller does not collect on repossessed property.
(b) (i) To the extent an amount remitted in accordance with Subsection (4)(d) later
becomes bad debt, a seller may deduct the bad debt from the total amount from which a tax
under this chapter is calculated on a return.
(ii) A qualifying purchaser, as defined in Subsection (4)(e)(ii)(A), may deduct from the
total amount of taxes due under this chapter the amount of tax the qualifying purchaser paid on
the qualifying purchaser's purchase of tangible personal property converted into real property to
the extent that:
(A) tax was remitted in accordance with Subsection (4)(e) on that tangible personal
property converted into real property;
(B) the qualifying purchaser's sale of that tangible personal property converted into real
property later becomes bad debt; and
(C) the books and records that the qualifying purchaser keeps in the qualifying
purchaser's regular course of business identify by reasonable and verifiable standards that the
tangible personal property was converted into real property.
(c) A seller may file a refund claim with the commission if:
(i) the amount of bad debt for the time period described in Subsection (10)(e) exceeds
the amount of the seller's sales that are subject to a tax under this chapter for that same time
period; and
(ii) as provided in Section 
59-1-1410
.
(d) A bad debt deduction under this section may not include interest.
(e) A bad debt may be deducted under this Subsection (10) on a return for the time
period during which the bad debt:
(i) is written off as uncollectible in the seller's books and records; and
(ii) would be eligible for a bad debt deduction:
(A) for federal income tax purposes; and
(B) if the seller were required to file a federal income tax return.
(f) If a seller recovers any portion of bad debt for which the seller makes a deduction or
claims a refund under this Subsection (10), the seller shall report and remit a tax under this
chapter:
(i) on the portion of the bad debt the seller recovers; and
(ii) on a return filed for the time period for which the portion of the bad debt is
recovered.
(g) For purposes of reporting a recovery of a portion of bad debt under Subsection
(10)(f), a seller shall apply amounts received on the bad debt in the following order:
(i) in a proportional amount:
(A) to the purchase price of the tangible personal property, product transferred
electronically, or service; and
(B) to the tax due under this chapter on the tangible personal property, product
transferred electronically, or service; and
(ii) to:
(A) interest charges;
(B) service charges; and
(C) other charges.
(h) A seller's certified service provider may make a deduction or claim a refund for bad
debt on behalf of the seller:
(i) in accordance with this Subsection (10); and
(ii) if the certified service provider credits or refunds the entire amount of the bad debt
deduction or refund to the seller.
(i) A seller may allocate bad debt among the states that are members of the agreement
if the seller's books and records support that allocation.
(11) (a) A seller may not, with intent to evade any tax, fail to timely remit the full
amount of tax required by this chapter.
(b) A violation of this section is punishable as provided in Section 
59-1-401
.
(c) Each person who fails to pay any tax to the state or any amount of tax required to be
paid to the state, except amounts determined to be due by the commission under Chapter 1,
Part 14, Assessment, Collections, and Refunds Act, or Section 
59-12-111
, within the time
required by this chapter, or who fails to file any return as required by this chapter, shall pay, in
addition to the tax, penalties and interest as provided in Sections 
59-1-401
 and 
59-1-402
.
(d) For purposes of prosecution under this section, each quarterly tax period in which a
seller, with intent to evade any tax, collects a tax and fails to timely remit the full amount of the
tax required to be remitted, constitutes a separate offense.
Section 7. Section 
59-12-108
 is amended to read:
59-12-108.
Monthly payment -- Amount of tax a seller may retain -- Penalty --
Certain amounts allocated to local taxing jurisdictions.
(1) (a) Notwithstanding Section 
59-12-107
, a seller that has a tax liability under this
chapter of $50,000 or more for the previous calendar year shall:
(i) file a return with the commission:
(A) monthly on or before the last day of the month immediately following the month
for which the seller collects a tax under this chapter; and
(B) for the month for which the seller collects a tax under this chapter; and
(ii) except as provided in Subsection (1)(b), remit with the return required by
Subsection (1)(a)(i) the amount the person is required to remit to the commission for each tax,
fee, or charge described in Subsection (1)(c):
(A) if that seller's tax liability under this chapter for the previous calendar year is less
than $96,000, by any method permitted by the commission; or
(B) if that seller's tax liability under this chapter for the previous calendar year is
$96,000 or more, by electronic funds transfer.
(b) A seller shall remit electronically with the return required by Subsection (1)(a)(i)
the amount the seller is required to remit to the commission for each tax, fee, or charge
described in Subsection (1)(c) if that seller:
(i) is required by Section 
59-12-107
 to file the return electronically; or
(ii) (A) is required to collect and remit a tax under Section 
59-12-107
; and
(B) files a simplified electronic return.
(c) Subsections (1)(a) and (b) apply to the following taxes, fees, or charges:
(i) a tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(ii) a fee under Section 
19-6-714
;
(iii) a fee under Section 
19-6-805
;
(iv) a charge under [
Section 
69-2-5
;
] 
Title 69, Chapter 2, Part 4, 911 Emergency
Service Charges; or
[
(v) a charge under Section 
69-2-5.5
;
]
[
(vi) a charge under Section 
69-2-5.6
; or
]
[
(vii)
] 
(v)
 a tax under this chapter.
(d) Notwithstanding Subsection (1)(a)(ii) and in accordance with Title 63G, Chapter 3,
Utah Administrative Rulemaking Act, the commission shall make rules providing for a method
for making same-day payments other than by electronic funds transfer if making payments by
electronic funds transfer fails.
(e) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
commission shall establish by rule procedures and requirements for determining the amount a
seller is required to remit to the commission under this Subsection (1).
(2) (a) Except as provided in Subsection (3), a seller subject to Subsection (1) or a
seller described in Subsection (4) may retain each month the amount allowed by this
Subsection (2).
(b) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
each month 1.31% of any amounts the seller is required to remit to the commission:
(i) for a transaction described in Subsection 
59-12-103
(1) that is subject to a state tax
and a local tax imposed in accordance with the following, for the month for which the seller is
filing a return in accordance with Subsection (1):
(A) Subsection 
59-12-103
(2)(a);
(B) Subsection 
59-12-103
(2)(b); and
(C) Subsection 
59-12-103
(2)(d); and
(ii) for an agreement sales and use tax.
(c) (i) A seller subject to Subsection (1) or a seller described in Subsection (4) may
retain each month the amount calculated under Subsection (2)(c)(ii) for a transaction described
in Subsection 
59-12-103
(1) that is subject to the state tax and the local tax imposed in
accordance with Subsection 
59-12-103
(2)(c).
(ii) For purposes of Subsection (2)(c)(i), the amount a seller may retain is an amount
equal to the sum of:
(A) 1.31% of any amounts the seller is required to remit to the commission for:
(I) the state tax and the local tax imposed in accordance with Subsection
59-12-103
(2)(c);
(II) the month for which the seller is filing a return in accordance with Subsection (1);
and
(III) an agreement sales and use tax; and
(B) 1.31% of the difference between:
(I) the amounts the seller would have been required to remit to the commission:
(Aa) in accordance with Subsection 
59-12-103
(2)(a) if the transaction had been subject
to the state tax and the local tax imposed in accordance with Subsection 
59-12-103
(2)(a);
(Bb) for the month for which the seller is filing a return in accordance with Subsection
(1); and
(Cc) for an agreement sales and use tax; and
(II) the amounts the seller is required to remit to the commission for:
(Aa) the state tax and the local tax imposed in accordance with Subsection
59-12-103
(2)(c);
(Bb) the month for which the seller is filing a return in accordance with Subsection (1);
and
(Cc) an agreement sales and use tax.
(d) A seller subject to Subsection (1) or a seller described in Subsection (4) may retain
each month 1% of any amounts the seller is required to remit to the commission:
(i) for the month for which the seller is filing a return in accordance with Subsection
(1); and
(ii) under:
(A) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(B) Subsection 
59-12-603
(1)(a)(i)(A); or
(C) Subsection 
59-12-603
(1)(a)(i)(B).
(3) A state government entity that is required to remit taxes monthly in accordance
with Subsection (1) may not retain any amount under Subsection (2).
(4) A seller that has a tax liability under this chapter for the previous calendar year of
less than $50,000 may:
(a) voluntarily meet the requirements of Subsection (1); and
(b) if the seller voluntarily meets the requirements of Subsection (1), retain the
amounts allowed by Subsection (2).
(5) (a) Subject to Subsections (5)(b) through (d), a seller that voluntarily collects and
remits a tax in accordance with Subsection 
59-12-107
(2)(c)(i) may retain an amount equal to
18% of any amounts the seller would otherwise remit to the commission:
(i) if the seller obtains a license under Section 
59-12-106
 for the first time on or after
January 1, 2014; and
(ii) for:
(A) an agreement sales and use tax; and
(B) the time period for which the seller files a return in accordance with this section.
(b) If a seller retains an amount under this Subsection (5), the seller may not retain any
other amount under this section.
(c) If a seller retains an amount under this Subsection (5), the commission may require
the seller to file a return by:
(i) electronic means; or
(ii) a means other than electronic means.
(d) A seller may not retain an amount under this Subsection (5) if the seller is required
to collect or remit a tax under this section in accordance with Section 
59-12-103.1
.
(6) Penalties for late payment shall be as provided in Section 
59-1-401
.
(7) (a) Except as provided in Subsection (7)(c), for any amounts required to be remitted
to the commission under this part, the commission shall each month calculate an amount equal
to the difference between:
(i) the total amount retained for that month by all sellers had the percentages listed
under Subsections (2)(b) and (2)(c)(ii) been 1.5%; and
(ii) the total amount retained for that month by all sellers at the percentages listed
under Subsections (2)(b) and (2)(c)(ii).
(b) The commission shall each month allocate the amount calculated under Subsection
(7)(a) to each county, city, and town on the basis of the proportion of agreement sales and use
tax that the commission distributes to each county, city, and town for that month compared to
the total agreement sales and use tax that the commission distributes for that month to all
counties, cities, and towns.
(c) The amount the commission calculates under Subsection (7)(a) may not include an
amount collected from a tax that:
(i) the state imposes within a county, city, or town, including the unincorporated area
of a county; and
(ii) is not imposed within the entire state.
Section 8. Section 
59-12-128
 is amended to read:
59-12-128.
Amnesty.
(1) As used in this section, "amnesty" means that a seller is not required to pay the
following amounts that the seller would otherwise be required to pay:
(a) a tax, fee, or charge under:
(i) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(ii) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(iii) Section 
19-6-714
;
(iv) Section 
19-6-805
;
(v) Chapter 26, Multi-Channel Video or Audio Service Tax Act;
[
(vi) Section 
69-2-5
;
]
[
(vii) Section 
69-2-5.5
;
]
[
(viii) Section 
69-2-5.6
; or
]
(vi) Title 69, Chapter 2, Part 4, 911 Emergency Service Charges; or
[
(ix)
] 
(vii)
 this chapter;
(b) a penalty on a tax, fee, or charge described in Subsection (1)(a); or
(c) interest on a tax, fee, or charge described in Subsection (1)(a).
(2) (a) Except as provided in Subsections (2)(b) and (3) and subject to Subsections (4)
and (5), the commission shall grant a seller amnesty if the seller:
(i) obtains a license under Section 
59-12-106
; and
(ii) is registered under the agreement.
(b) The commission is not required to grant a seller amnesty under this section
beginning 12 months after the date the state becomes a full member under the agreement.
(3) A seller may not receive amnesty under this section for a tax, fee, or charge:
(a) the seller collects;
(b) the seller remits to the commission;
(c) that the seller is required to remit to the commission on the seller's purchase; or
(d) arising from a transaction that occurs within a time period that is under audit by the
commission if:
(i) the seller receives notice of the commencement of the audit prior to obtaining a
license under Section 
59-12-106
; and
(ii) (A) the audit described in Subsection (3)(d)(i) is not complete; or
(B) the seller has not exhausted all administrative and judicial remedies in connection
with the audit described in Subsection (3)(d)(i).
(4) (a) Except as provided in Subsection (4)(b), amnesty the commission grants to a
seller under this section:
(i) applies to the time period during which the seller is not licensed under Section
59-12-106
; and
(ii) remains in effect if, for a period of three years, the seller:
(A) remains registered under the agreement;
(B) collects a tax, fee, or charge on a transaction subject to a tax, fee, or charge
described in Subsection (1)(a); and
(C) remits to the commission the taxes, fees, and charges the seller collects in
accordance with Subsection (4)(a)(ii)(B).
(b) The commission may not grant a seller amnesty under this section if, with respect
to a tax, fee, or charge for which the seller would otherwise be granted amnesty under this
section, the seller commits:
(i) fraud; or
(ii) an intentional misrepresentation of a material fact.
(5) (a) If a seller does not meet a requirement of Subsection (4)(a)(ii), the commission
shall require the seller to pay the amounts described in Subsection (1) that the seller would
have otherwise been required to pay.
(b) Notwithstanding Section 
59-1-1410
, for purposes of requiring a seller to pay an
amount in accordance with Subsection (5)(a), the time period for the commission to make an
assessment under Section 
59-1-1410
 is extended for a time period beginning on the date the
seller does not meet a requirement of Subsection (4)(a)(ii) and ends three years after that date.
Section 9. Section 
63H-7a-102
 is amended to read:
63H-7a-102.
Utah Communications Authority -- Purpose.
[
The purpose of this
] 
(1) This
 chapter [
is to establish an independent state agency and a
board to administer the creation, administration, and maintenance of
] 
establishes
 the Utah
Communications Authority [
to provide a public safety communications network, facilities, and
emergency services on a statewide basis for the benefit and use of public agencies, and
state and federal agencies.
] 
as an independent state agency.
(2) The Utah Communications Authority shall:
(a) provide administrative and financial support for statewide 911 emergency services;
and
(b) establish and maintain a statewide public safety communications network.
Section 10. Section 
63H-7a-103
 is amended to read:
63H-7a-103.
Definitions.
As used in this chapter:
(1) "Association of governments" means an association of political subdivisions of the
state, established pursuant to an interlocal agreement under Title 11, Chapter 13, Interlocal
Cooperation Act.
[
(1)
] 
(2)
 "Authority" means the Utah Communications Authority[
, an independent state
agency
] created in Section 
63H-7a-201
.
[
(2)
] 
(3)
 "Board" means the Utah Communications Authority Board created in Section
63H-7a-203
.
[
(3) "Bonds" means bonds, notes, certificates, debentures, contracts, lease purchase
agreements, or other evidences of indebtedness or borrowing issued or incurred by the
authority pursuant to this chapter.
]
(4) "Dispatch center" means an entity that receives and responds to an emergency or
nonemergency communication transferred to the entity from a public safety answering point.
[
(4)
] 
(5)
 "FirstNet" means the 
federal
 First Responder Network Authority [
created by
Congress in the Middle Class Tax Relief and Job Creation Act of 2012
] 
established in 47
U.S.C. Sec. 1424
.
[
(5)
] 
(6)
 "Lease" means any lease, lease purchase, sublease, operating, management, or
similar agreement.
[
(6) "Local entity" means a county, city, town, local district, special service district, or
interlocal entity created under Title 11, Chapter 13, Interlocal Cooperation Act.
]
[
(7) "Member" means a public agency which:
]
[
(a) adopts a membership resolution to be included within the authority; and
]
[
(b) submits an originally executed copy of an authorizing resolution to the authority's
office.
]
[
(8) "Member representative" means a person or that person's designee appointed by
the governing body of each member.
]
[
(9)
] 
(7)
 "Public agency" means any political subdivision of the state[
, including cities,
towns, counties, school districts, local districts, and special service districts,
] dispatched by a
public safety answering point.
[
(10)
] 
(8)
 "Public safety answering point" or "PSAP" means an entity that:
(a) receives
, as a first point of contact,
 direct 911 emergency and nonemergency
communications requesting a public safety service;
(b) has a facility with the equipment and staff necessary to receive the communication;
(c) assesses, classifies, and prioritizes the communication; and
(d) [
transfers
] 
dispatches
 the communication to the proper responding agency.
[
(11)
] 
(9)
 "Public safety communications network" means:
(a) a regional or statewide public safety governmental communications network and
related facilities, including real property, improvements, and equipment necessary for the
acquisition, construction, and operation of the services and facilities; and
(b) 911 emergency services, including radio communications, connectivity, and
computer aided dispatch systems.
[
(12) "State" means the state of Utah.
]
[
(13) "State representative" means the six appointees of the governor or their designees
and the Utah State Treasurer or his designee.
]
Section 11. Section 
63H-7a-201
 is amended to read:
Part 2. Utah Communications Authority Governance
63H-7a-201.
Utah Communications Authority established.
(1) This part is known as [
the
] "Utah Communications Authority [
and the Board
]
Governance
."
(2) There is established the Utah Communications Authority[
, formerly known as the
Utah Communications Agency Network, which shall assume the operations of the Utah
Communications Agency Network and shall perform the functions as provided in this chapter.
(3) The Utah Communications Authority is
] 
as
 an independent state agency and not a division
within any other department of the state.
[
(4) The initial offices of the
] 
(3) (a) The
 authority shall [
be
] 
maintain an office
 in Salt
Lake County[
, but branches of the office may be established in other areas of the state upon
approval of the board
].
(b) The authority may establish additional branch offices outside of Salt Lake County
with the approval of the board.
Section 12. Section 
63H-7a-202
 is amended to read:
63H-7a-202.
Powers of the authority.
(1)
 The authority [
shall have
] 
has
 the power to:
[
(1)
] 
(a)
 sue and be sued in [
its
] 
the authority's
 own name;
[
(2)
] 
(b)
 have an official seal and power to alter that seal at will;
[
(3)
] 
(c)
 make and execute contracts and all other instruments necessary or convenient
for the performance of [
its
] 
the authority's
 duties and the exercise of [
its
] 
the authority's
 powers
and functions under this chapter, including contracts with [
private companies licensed under
Title 26, Chapter 8a, Utah Emergency Medical Services System Act
] 
public and private
providers
;
[
(4)
] 
(d)
 own, acquire, design, construct, operate, maintain, repair, and dispose of any
portion of a public safety communications network utilizing technology that is fiscally prudent,
upgradable, technologically advanced, redundant, and secure;
[
(5)
] 
(e)
 borrow money and incur indebtedness;
[
(6) issue bonds as provided in this chapter;
]
[
(7)
] 
(f)
 enter into agreements with public agencies, private entities, the state, and
federal government to provide public safety communications network services on terms and
conditions [
it
] 
the authority
 considers to be in the best interest of [
its members
] 
the authority
;
[
(8)
] 
(g)
 acquire, by gift, grant, purchase, or by exercise of eminent domain, any real
property or personal property in connection with the acquisition and construction of a public
safety communications network and all related facilities and rights-of-way [
which it
] 
that the
authority
 owns, operates, and maintains;
(h) sell public safety communications network capacity to a state agency or a political
subdivision of the state if the sale is:
(i) for a public safety purpose;
(ii) consistent with the authority's duties under this chapter; or
(iii) pursuant to:
(A) an agreement entered into by the authority before January 1, 2017; or
(B) a renewal of an agreement described in Subsection (1)(h)(iii)(A);
[
(9) contract with other public agencies, the state, or federal government to provide
public safety communications network services in excess of those required to meet the needs or
requirements of its members and the state and federal government if:
]
[
(a) it is determined by the board to be necessary to accomplish the purposes and
realize the benefits of this chapter; and
]
[
(b) any excess is sold to other public agencies, the state, or federal government and is
sold on terms that assure:
]
[
(i) that the excess services will be used only for the purposes and benefits authorized
by the authority under Section 
63H-7a-102
; and
]
[
(ii) that the cost of providing the excess service will be received by the authority;
]
[
(10) provide and maintain the public safety communications network for all state and
local governmental agencies:
]
[
(a) within the current authority network for the state and local governmental agencies
that currently subscribe to the authority; and
]
[
(b) in a manner that:
]
[
(i) promotes high quality, cost effective services; and
]
[
(ii) evaluates the benefits, costs, existing facilities and equipment, and services of
public and private providers;
]
[
(iii) where economically feasible, utilizes existing infrastructure to avoid duplication
of facilities, equipment, and services of providers of communication services.
]
[
(11) maintain the current VHF and 800 MHz radio networks;
]
[
(12)
] 
(i)
 review, approve, disapprove, or revise recommendations regarding the
expenditure of funds [
under Sections 
69-2-5.5
 and 
69-2-5.6
 that are made by:
] 
disbursed by the
authority under this chapter; and
[
(a) the 911 Division;
]
[
(b) the Radio Network Division; and
]
[
(c) the Interoperability Division; and
]
[
(13)
] 
(j)
 perform all other duties authorized by this chapter.
(2) The authority may not intentionally overbuild the public safety communications
network for the purpose of competing with a public or private provider of a
telecommunications service.
Section 13. Section 
63H-7a-203
 is amended to read:
63H-7a-203.
Board established -- Terms -- Vacancies.
(1) There is created the [
"
]Utah Communications Authority Board.[
"
]
(2) The board shall consist of [
the following individuals, who may not be employed by
the authority or any office or division of the authority:
] 
nine board members as follows:
[
(a) the member representatives elected as follows:
]
[
(i) one representative elected from each county of the first and second class, who:
]
[
(A) is in law enforcement, fire service, or a public safety answering point; and
]
[
(B) has a leadership position with public safety communication experience;
]
[
(ii) one representative elected from each of the seven associations of government
who:
]
[
(A) is in law enforcement, fire service, or a public safety answering point; and
]
[
(B) has a leadership position with public safety communication experience;
]
[
(iii) one representative of the Native American tribes elected by the representative of
tribal governments listed in Subsection 
9-9-104.5
(2);
]
[
(iv) one representative elected by the Utah National Guard;
]
[
(v) one representative elected by an association that represents fire chiefs;
]
[
(vi) one representative elected by an association that represents sheriffs;
]
[
(vii) one representative elected by an association that represents chiefs of police; and
]
[
(viii) one member elected by the 911 Advisory Committee created in Section
63H-7a-307
;
]
[
(b) seven state representatives appointed in accordance with Subsection (3); and
]
[
(c) two members of the public selected as follows:
]
[
(i) one member who:
]
[
(A) may not have financial ties to a provider of telecommunication services;
]
[
(B) may not have a relationship to a user of public safety telecommunications
services; and
]
[
(C) is selected by the speaker of the House of Representatives; and
]
[
(ii) one member who:
]
[
(A) may not have financial ties to a provider of telecommunication services;
]
[
(B) may not have a relationship to a user of public safety telecommunications
services; and
]
[
(C) is selected by the president of the Senate.
]
[
(3) (a) (i) Six of the state representatives shall be appointed by the governor, with two
of the positions having an initial term of two years, two having an initial term of three years,
and two having an initial term of four years.
]
[
(ii) Successor state representatives shall each serve for a term of four years.
]
[
(iii) The six governor-appointed state representatives shall consist of:
]
[
(A) the executive director of the Utah Department of Transportation or the director's
designee;
]
[
(B) the commissioner of public safety or the commissioner's designee;
]
[
(C) the executive director of the Department of Natural Resources or the director's
designee;
]
[
(D) the executive director of the Department of Corrections or the director's designee;
]
[
(E) the chief information officer of the Department of Technology Services, or the
officer's designee; and
]
[
(F) the executive director of the Department of Health or the director's designee.
]
[
(b) The seventh state representative shall be the Utah State Treasurer or the treasurer's
designee.
]
[
(c) A vacancy on the board for a state representative shall be filled for the unexpired
term by the director of the department or the director's designee as described in Subsection
(3)(a)(iii).
]
[
(d) An employee of the authority may not be a member of the board.
]
(a) three individuals appointed by the governor with the advice and consent of the
Senate;
(b) one individual appointed by the speaker of the House of Representatives;
(c) one individual appointed by the president of the Senate;
(d) two individuals nominated by an association that represents cities and towns in the
state and appointed by the governor with the advice and consent of the Senate; and
(e) two individuals nominated by an association that represents counties in the state
and appointed by the governor with the advice and consent of the Senate.
(3) Subject to this section, an individual is eligible for appointment under Subsection
(2) if the individual has knowledge of at least one of the following:
(a) law enforcement;
(b) public safety;
(c) fire service;
(d) telecommunications;
(e) finance;
(f) management; and
(g) government.
(4) An individual may not serve as a board member if the individual is a current public
safety communications network:
(a) user; or
(b) vendor.
[
(4)
] 
(5)
 (a) (i) [
One-half of the positions for member representatives selected
] 
Five of
the board members appointed
 under Subsection (2) shall [
have
] 
serve
 an initial term of two
years and [
one-half of the positions shall have
] 
four of the board members appointed under
Subsection (2) shall serve
 an initial term of four years.
[
(ii) Successor member representatives of the board shall each serve for a term of four
years, so that the term of office for six of the member representatives expires every two years.
]
[
(b) The member representatives of the board shall be removable, with or without
cause, by the entity that selected the member. A vacancy on the board for a member
representative shall be filled for the unexpired term by the entity the member represents.
]
(ii) Successor board members shall each serve a term of four years.
(b) (i) The governor may remove a board member with cause.
(ii) If the governor removes a board member the entity that appointed the board
member under Subsection (2) shall appoint a replacement board member in the same manner as
described in Subsection (2).
[
(5)
] 
(6)
 (a) The governor shall, [
in accordance with Subsection (5)(b) and
] after
consultation with the board, appoint [
the
] 
a board member as
 chair of the board with the 
advice
and
 consent of the Senate. [
The chair shall serve a two-year term and the appointment as chair
will automatically extend the term of the board member to coincide with the appointment as
chair.
]
[
(b) The governor shall make the initial selection of a chair from one of the members
described in Subsection (2). After the initial selection of a chair, the governor shall alternate the
selection of the chair between a local member described in Subsection (2)(a) and a state
member described in Subsection (2)(b).
]
[
(c) The chair shall serve at the pleasure of the governor.
]
(b) The chair shall serve a two-year term.
[
(6)
] 
(7)
 The board shall meet on an as-needed basis and as provided in the bylaws.
[
(7) The board shall also elect a vice chair, secretary, and treasurer to perform those
functions provided in the bylaws.
]
(8)
 (a) The 
board shall elect one of the board members to serve as
 vice chair [
shall be a
member of the board
].
(b) 
(i)
 The 
board may elect a
 secretary and treasurer [
need not be
] 
who are not
members of the board[
, but shall not have voting powers if they are not members of the board
].
(ii) If the board elects a secretary or treasurer who is not a member of the board, the
secretary or treasurer does not have voting power.
(c) [
The
] 
A separate individual shall hold the
 offices of chair, vice chair, secretary, and
treasurer [
shall be held by separate individuals
].
[
(8) Each member representative and state representative shall have one vote, including
the chair, at all meetings of the board.
]
(9) Each board member, including the chair, has one vote.
[
(9) A constitutional majority of the members of the board constitutes a quorum.
]
(10)
 A vote of a majority of the [
quorum at any meeting of the
] board 
members
 is
necessary to take action on behalf of the board.
[
(10)
] 
(11)
 A board member may not receive compensation for the member's service on
the board, but may, in accordance with [
administrative
] rules adopted by the board 
in
accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, receive:
(a) a per diem at the rate established under Section 
63A-3-106
; and
(b) travel expenses at the rate established under Section 
63A-3-107
.
Section 14. Section 
63H-7a-204
 is amended to read:
63H-7a-204.
Board -- Powers and duties.
The board shall:
(1) manage the affairs and business of the authority consistent with this chapter
[
including adopting bylaws by a majority vote of its members
];
(2) adopt bylaws;
[
(2)
] 
(3)
 appoint an executive director to administer the authority;
[
(3)
] 
(4)
 receive and act upon reports covering the operations of the public safety
communications network and funds administered by the authority;
[
(4)
] 
(5)
 ensure that the public safety communications network and funds are
administered according to law;
[
(5)
] 
(6)
 examine and approve an annual operating budget for the authority;
[
(6)
] 
(7)
 receive and act upon recommendations of the director;
[
(7)
] 
(8)
 recommend to the governor and Legislature [
any necessary or desirable
changes in the statutes governing
] 
legislation involving
 the public safety communications
network;
[
(8)
] 
(9)
 develop [
broad
] policies for the long-term operation of the authority [
for
] 
and
the performance of [
its
] 
the authority's
 functions;
[
(9) make and execute contracts and other instruments on behalf of the authority,
including agreements with members and other entities;
]
(10) authorize the executive director to enter into agreements on behalf of the
authority;
[
(10) authorize the borrowing of money, the incurring of indebtedness, and the
issuance of bonds as provided in this chapter;
]
(11) [
adopt rules consistent with this chapter and
] 
provide for the management and
administration of the public safety communications network by rule made
 in accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act[
, for the management of the public
safety communications network in order to carry out the purposes of this chapter, and perform
all other acts necessary for the administration of the public safety communications network
];
(12) exercise the powers and perform the duties conferred on [
it
] 
the board
 by this
chapter;
(13) provide for audits of the authority; 
and
(14) establish the following divisions within the authority:
(a) 911 Division;
(b) Radio Network Division;
(c) Interoperability Division; and
(d) Administrative Services Division[
;
]
.
[
(15) establish a 911 advisory committee to the 911 Division in accordance with
Section 
63H-7a-307
;
]
[
(16) establish one or more advisory committees to the Radio Network Division in
accordance with Section 
63H-7a-405
;
]
[
(17) establish one or more advisory committees to the Interoperability Division in
accordance with Section 
63H-7a-504
;
]
[
(18) create, maintain and review annually a statewide, comprehensive multi-year
strategic plan in consultation with state and local stakeholders, the 911 Advisory Committee
created under Section 
63H-7a-307
, the Radio Network Advisory Committee created under
Section 
63H-7a-405
, and the Interoperability Advisory Committee created under Section
63H-7a-504
 that:
]
[
(a) coordinates the authority's activities and duties in the:
]
[
(i) 911 Division;
]
[
(ii) Radio Network Division;
]
[
(iii) Interoperability Division; and
]
[
(iv) Administrative Services Division; and
]
[
(b) includes a plan for:
]
[
(i) the communications network;
]
[
(ii) developing new systems;
]
[
(iii) expanding existing systems, including microwave and fiber optics based
systems;
]
[
(iv) statewide interoperability;
]
[
(v) statewide coordination; and
]
[
(vi) FirstNet standards; and
]
[
(c) the board updates before July 1 of each year;
]
[
(19) each year, after the board submits the strategic plan described in Subsection (18)
to the Legislature, issue a request for proposals if a request for proposals is necessary to carry
out the strategic plan; and
]
[
(20) on or before November 30, 2016, and on or before each November 30 thereafter,
submit the state's strategic plan to the Executive Offices and Criminal Justice Appropriations
Subcommittee and the Legislative Management Committee.
]
Section 15. Section 
63H-7a-205
 is amended to read:
63H-7a-205.
Executive director -- Appointment -- Powers and duties.
The executive director shall:
(1) (a) serve at the pleasure of the board; and
(b) act as the executive officer of the authority;
(2) administer the [
various acts, systems, plans
] 
duties
, programs, and functions
assigned to the [
office
] 
authority
;
(3) recommend administrative rules and policies to the board[
, which are within the
authority granted by this title for the administration of the authority
];
(4) execute contracts on behalf of the authority;
[
(4)
] 
(5)
 recommend to the board any changes in [
the
] statutes affecting the authority;
[
(5)
] 
(6)
 recommend to the board an annual administrative budget covering
administration, management, and operations of the [
public safety communications network
and, upon approval of the board, direct and control the subsequent expenditures of the budget;
]
authority;
(7) with board approval, direct and control authority expenditures;
[
(6)
] 
(8)
 within the limitations of the budget, employ [
staff
] personnel, consultants, a
financial officer, and legal counsel to provide professional services and advice regarding the
administration of the authority; and
[
(7)
] 
(9)
 submit [
an annual report, on or before November 1 of each year, to the
Executive Offices and
] 
and make available to the public a report before December of each year
to the board, the Executive Offices and
 Criminal Justice Appropriations Subcommittee
,
 and the
Legislative Management Committee[
, which shall be available to the public and shall include
]
that includes
:
(a) the total aggregate surcharge collected by [
local entities in
] the state in the last
fiscal year under [
Sections 
69-2-5
 and 
69-2-5.6
] 
Title 69, Chapter 2, Part 4, 911 Emergency
Service Charges
;
(b) the amount of each disbursement from the restricted accounts[
;
] 
described in:
(i) Section 
63H-7a-303
;
(ii) Section 
63H-7a-304
; and
(iii) Section 
63H-7a-403
;
(c) the recipient of each disbursement, [
or
] 
the
 goods and services received,
[
describing
] 
and a description of
 the project [
for which money was disbursed, or goods and
services provided
] 
funded by the disbursement
;
(d) [
the conditions, if any, placed by a division, the authority, the executive director, or
the board on
] 
any conditions placed by the authority on
 the disbursements from a restricted
account;
(e) the anticipated expenditures from the restricted accounts 
described in this chapter
for the next fiscal year;
(f) the amount of any unexpended funds carried forward;
(g) the goals for implementation of the authority strategic plan and the progress report
of accomplishments and updates to the plan[
, and a progress report of implementation of
statewide 911 emergency services, including:
]
; and
[
(i) fund balance or balance sheet from the emergency telephone service fund of each
agency that has imposed a levy under Section 
69-2-5
;
]
[
(ii) a report from each public safety answering point of annual call activity separating
wireless and land-based 911 call volumes; and
]
[
(iii)
] 
(h)
 other relevant justification for ongoing support from the restricted accounts
created by Sections 
63H-7a-303
, 
63H-7a-304
, and 
63H-7a-403
[
; and
]
.
[
(h) the anticipated expenditures from the restricted accounts.
]
Section 16. Section 
63H-7a-206
 is repealed and reenacted to read:
 63H-7a-206.
Strategic plan -- Report.
(1) The authority shall create, maintain and review annually a statewide,
comprehensive multiyear strategic plan in consultation with state and local stakeholders and
the regional advisory committees created in Section 
63H-7a-208
 that:
(a) coordinates the authority's activities and duties in the:
(i) 911 Division;
(ii) Radio Network Division;
(iii) Interoperability Division; and
(iv) Administrative Services Division; and
(b) includes a plan for:
(i) the public safety communications network;
(ii) developing new systems;
(iii) expanding existing systems, including microwave and fiber optics based systems;
(iv) statewide interoperability;
(v) statewide coordination; and
(vi) FirstNet standards.
(2) The executive director shall update the strategic plan described in Subsection (1)
before July 1 of each year.
(3) The executive director shall, before December 1 of each year, report on the strategic
plan described in Subsection (1) to:
(a) the board;
(b) the Executive Offices and Criminal Justice Appropriations Subcommittee; and
(c) the Legislative Management Committee.
(4) The authority shall consider the strategic plan described in Subsection (1) before
spending funds in the restricted accounts created by this chapter.
Section 17. Section 
63H-7a-207
 is enacted to read:
 63H-7a-207.
Operations advisory committee.
(1) The board shall appoint an operations advisory committee composed of 19
members as follows:
(a) one representative each from:
(i) an association that represents fire chiefs in the state;
(ii) an association that represents police chiefs in the state;
(iii) an association that represents sheriffs in the state;
(iv) an association that represents emergency medical service personnel in the state;
and
(v) an association that represents public safety answering point professionals in the
state;
(b) the commissioner of public safety or the commissioner's designee;
(c) the executive director of the Department of Transportation or the executive
director's designee;
(d) the chief information officer of the Department of Technology Services or the chief
information officer's designee;
(e) the chair of each regional advisory committee created in Section 
63H-7a-208;
(f) an individual nominated by the representatives of tribal governments elected under
Section 
9-9-104.5;
 and
(g) three individuals from the telecommunications or public safety communications
industry.
(2) The operations advisory committee shall:
(a) review recommendations from the regional advisory committees described in
Section 
63H-7a-208
; and
(b) make recommendations to the board regarding:
(i) the authority operations and policies;
(ii) the authority strategic plan; and
(iii) the operation, maintenance, and capital development of the public safety
communications network.
(3) The operations advisory committee shall report to the board:
(a) at least once each year; and
(b) as often as necessary.
Section 18. Section 
63H-7a-208
 is enacted to read:
 63H-7a-208.
Regional advisory committees.
(1) There are established seven regional advisory committees composed of at most 12
members each, with one regional advisory committee each for:
(a) the region composed of Box Elder, Cache, and Rich counties;
(b) the region composed of Beaver, Garfield, Iron, Kane, and Washington counties;
(c) the region composed of Summit, Utah, and Wasatch counties;
(d) the region composed of Juab, Millard, Piute, Sanpete, Sevier, and Wayne counties;
(e) the region composed of Carbon, Emery, Grand, and San Juan counties;
(f) the region composed of Daggett, Duchesne, and Uintah counties; and
(g) the region composed of Davis, Weber, Morgan, Salt Lake, and Tooele counties.
(2) For each regional advisory committee described in Subsection (1), an association of
governments representing the region served by the regional advisory committee shall appoint
members to the regional advisory committee in accordance with Subsection (3).
(3) An association of governments may appoint an individual to a regional advisory
committee if the individual:
(a) is at least one of the following:
(i) a user of:
(A) the statewide public safety communications network; or
(B) a public safety radio system;
(ii) an individual with experience:
(A) in law enforcement;
(B) in fire service; or
(C) at a public safety answering point; or
(iii) an individual in a leadership position that involves public safety communication;
and
(b) is knowledgeable about the region of the state served by the regional advisory
committee.
(4) In addition to the individuals appointed under Subsection (3), each association of
government shall appoint to each regional advisory committee at least one and up to two
individuals that represent the telecommunications or public safety communications industry.
(5) Each regional advisory committee shall review, discuss, and make
recommendations to the executive director regarding:
(a) the public safety communications network;
(b) the interoperability of emergency response systems;
(c) the trends and standards in the public safety industry and in public safety
technology;
(d) the statewide strategic plan described in Section 
63H-7a-206
; and
(e) the development of cooperative partnerships.
(6) Each regional advisory committee shall meet:
(a) as necessary to discuss the items described in Subsection (5); and
(b) no fewer than two times in each year.
(7) Each regional advisory committee shall report to the board:
 (a) before September 1 at least once each year regarding:
(i) the regional advisory committee's findings during the year; and
(ii) any recommendations from the regional advisory committee to the board; and
 (b) at any board meeting at which the regional advisory committee requests an
opportunity to report to the board.
Section 19. Section 
63H-7a-302
 is amended to read:
63H-7a-302.
Division duties and powers.
(1) The 911 Division shall:
[
(a) review and make recommendations to the executive director:
]
[
(i) regarding:
]
[
(A)
] 
(a) develop and report to the director minimum standards and best practices for
public safety answering points in the state, including minimum
 technical, administrative, fiscal,
network, and operational standards [
for the implementation of unified statewide 911
emergency services
] 
for public safety answering points and dispatch centers in the state
;
[
(B)
] 
(b) investigate and report to the director on
 emerging technology; [
and
]
[
(C) expenditures from the restricted accounts created in Section 
69-2-5.6
 by the 911
Division on behalf of local public safety answering points in the state, with an emphasis on
efficiencies and coordination in a regional manner;
]
[
(ii) to assure
] 
(c) monitor and coordinate the
 implementation of [
a
] 
the
 unified
statewide 911 emergency services network;
[
(iii) to establish standards of operation throughout the state; and
]
[
(iv) regarding
] 
(d) investigate and recommend to the director
 mapping systems and
technology necessary to implement the unified statewide 911 emergency services 
network
;
[
(b)
] 
(e)
 prepare and submit to the executive director for approval by the board:
(i) an annual budget for the 911 Division;
(ii) an annual plan for the [
programs
] 
projects
 funded by the Computer Aided Dispatch 
Restricted Account created in Section 
63H-7a-303
 and the Unified Statewide 911 Emergency
Service Account created in Section 
63H-7a-304
; and
(iii) information required by the director to contribute to the [
comprehensive
] strategic
plan described in [
Subsection 
63H-7a-204
(18)
] 
Section 
63H-7a-206
;
[
(c) assist local Utah public safety answering points with the implementation and
coordination of the 911 Division responsibilities as approved by the executive director and the
board;
]
[
(d) reimburse the state's Automated Geographic Reference Center in the Division of
Integrated Technology of the Department of Technology Services, an amount equal to 1 cent
per month levied on telecommunications service under Section 
69-2-5.6
 to enhance and
upgrade digital mapping standards for unified statewide 911 emergency service as required by
the division; and
]
[
(e) fulfill all other duties imposed on the 911 Division by this chapter.
]
(f) assist public safety answering points implementing and coordinating the unified
statewide 911 emergency services network; and
(g) coordinate the development of an interoperable computer aided dispatch platform:
(i) for public safety answering points; and
(ii) where needed, to assist public safety answering points with the creation or
integration of the interoperable computer aided dispatch system.
(2) The 911 Division may recommend to the executive director to sell, lease, or
otherwise dispose of equipment or personal property purchased, leased, or belonging to the
authority that is related to funds expended from the [
restricted account created in Sections
69-2-5.5
 and 
69-2-5.6
] 
Computer Aided Dispatch Restricted Account created in Section
63H-7a-303
 or the Unified Statewide 911 Emergency Service Account created in Section
63H-7a-304
, the proceeds from which shall return to the respective restricted accounts.
(3) The 911 Division may make recommendations to the executive director [
to own,
operate, or enter into contracts
] for the use of the funds expended from the [
restricted account
created in Section 
69-2-5.5
] 
Computer Aided Dispatch Restricted Account created in Section
63H-7a-303
.
(4) (a) The 911 Division shall review information regarding:
(i) in aggregate, the number of service subscribers by service type in a political
subdivision;
(ii) network costs;
(iii) public safety answering point costs;
(iv) system engineering information; and
(v) [
a
] 
connectivity between public safety answering point
 computer aided dispatch
[
system
] 
systems
.
(b) In accordance with Subsection (4)(a) the 911 Division may request:
(i) information as described in Subsection (4)(a)(i) from the State Tax Commission;
and
(ii) information from public safety answering points related to the computer aided
dispatch system.
(c) The information requested by and provided to the 911 Division under Subsection
(4) is a protected record in accordance with Section 
63G-2-305
.
(5) The 911 Division shall recommend to the executive director, for approval by the
board, rules in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to:
(a) administer the program funded by the Unified Statewide 911 Emergency Service
restricted account created in Section 
63H-7a-304
, including rules that establish the criteria,
standards, technology, and equipment that a public safety answering point [
in Utah must
] 
is
required to
 adopt in order to qualify for goods or services that are funded from the restricted
account; and
(b) administer the Computer Aided Dispatch Restricted Account created in Section
63H-7a-303
, including rules that establish the criteria, standards, technology, and equipment
that a public safety answering point [
must
] 
is required to
 adopt in order to qualify as a recipient
of goods or services that are funded from the restricted account.
(6) The board may authorize the 911 Division to employ an outside consultant to study
and advise the division on matters related to the 911 Division duties regarding the public safety
communications network.
(7) This section does not expand the authority of the State Tax Commission to request
additional information from a telecommunication service provider.
Section 20. Section 
63H-7a-303
 is amended to read:
63H-7a-303.
Computer Aided Dispatch Restricted Account -- Creation --
Administration -- Permitted uses.
(1) There is created a restricted account within the General Fund known as the
"Computer Aided Dispatch Restricted Account," consisting of:
[
(a) proceeds from the fee imposed in Section 
69-2-5.5
;
]
[
(b)
] 
(a)
 money appropriated or otherwise made available by the Legislature; and
[
(c)
] 
(b)
 contributions of money from federal agencies, political subdivisions of the
state, persons, or corporations.
[
(2) The money in this restricted account shall be used exclusively for the following
statewide public purposes:
]
(2) Subject to this Subsection (2) and appropriations by the Legislature, the authority
may expend funds in the Computer Aided Dispatch Restricted Account for the following
purposes:
(a) enhancing public safety as provided in this chapter; and
(b) creating a shared computer aided dispatch system including:
(i) an interoperable computer aided dispatch platform that will be selected, shared, or
hosted on a statewide or regional basis;
(ii) an interoperable computer aided dispatch platform selected by a county of the first
class, when:
(A) authorized through an interlocal agreement between the county's two primary
public safety answering points; and
(B) the county's computer aided dispatch platform is capable of interfacing with the
platform described in Subsection (2)(b)(i); and
(iii) a statewide computer aided dispatch system data sharing platform to provide
interoperability of systems.
[
(3) (a) The 911 Division shall coordinate the development of an interoperable CAD to
CAD platform:
]
[
(i) for public safety answering points; and
]
[
(ii) where needed, to assist public safety answering points with the creation or
integration of the interoperable computer aided dispatch system.
]
[
(b) The Administrative Services Division shall, in accordance with Section
63H-7a-602
:
]
[
(i) annually report to the executive director the 911 Division's authorized
disbursements from the restricted account;
]
[
(ii) be responsible for the care, custody, safekeeping, collection, and accounting for
disbursements; and
]
[
(iii) submit an annual report to the executive director, which shall include:
]
[
(A) the amount of each disbursement from the restricted account;
]
[
(B) the recipient of each disbursement and a description of the project for which
money was disbursed;
]
[
(C) the conditions, if any, placed by the 911 Division, the board, or the Administrative
Services Division on disbursements from the amount appropriated from the restricted account;
]
[
(D) the planned expenditures from the restricted account for the next fiscal year; and
]
[
(E) the amount of any unexpended funds carried forward.
]
[
(4) (a) The Administrative Services Division may request information from a public
safety answering point as necessary to prepare the report required by this section.
]
[
(b) A recipient of goods or services under this section shall provide the information
requested pursuant to Subsection (4)(a).
]
[
(5) Subject to appropriation, the Administrative Services Division, created in Section
63H-7a-601
, may charge the administrative costs incurred in discharging the responsibilities
imposed by this section.
]
[
(6) Subject to an annual legislative appropriation from the restricted account to the
Administrative Services Division, the Administrative Services Division shall disburse the
money in the fund, based on the authorization of the board and the 911 Division under
Subsection 
63H-7a-302
(5).
]
(3) Subject to an appropriation by the Legislature and approval by the board, the
Administrative Services Division may expend funds from the Computer Aided Dispatch
Restricted Account to cover the Administrative Services Division's administrative costs related
to the Computer Aided Dispatch Restricted Account.
(4) On July 1, 2022, all funds in the Computer Aided Dispatch Restricted Account
shall automatically transfer to the Unified Statewide 911 Emergency Service Account created
in Section 
63H-7a-304
.
Section 21. Section 
63H-7a-304
 is amended to read:
63H-7a-304.
 Unified Statewide 911 Emergency Service Account -- Creation --
Administration -- Permitted uses. 
(1) There is created a restricted account within the General Fund known as the "Unified
Statewide 911 Emergency Service Account," consisting of:
(a) proceeds from the fee imposed in Section [
69-2-5.6
] 
69-2-403
;
(b) money appropriated or otherwise made available by the Legislature; and
(c) contributions of money, property, or equipment from federal agencies, political
subdivisions of the state, persons, or corporations.
[
(2) The money in this restricted account shall be used exclusively for the statewide
public
]
(2) (a) Except as provided in Subsection (4) and subject to Subsection (3) and
appropriations by the Legislature, the authority may disburse funds in the Unified Statewide
Emergency Service Account for the
 purpose of enhancing the 
statewide
 public safety
communications network [
related to the rapid and efficient delivery of
] 
in order to rapidly and
efficiently deliver
services in the state.
(b) In expending funds in the Unified Statewide 911 Emergency Service Account, the
authority shall give a higher priority to an expenditure that:
(i) best promotes statewide public safety;
(ii) best promotes interoperability;
(iii) impacts the largest service territory;
(iv) impacts a densely populated area; or
(v) impacts an underserved area.
(c) The authority shall expend funds in the Unified Statewide 911 Emergency Service
Account in accordance with the authority strategic plan described in Section 
63H-7a-206
.
(d) The executive director shall recommend to the board expenditures for the authority
to make from the Unified Statewide 911 Emergency Service Account in accordance with this
Subsection (2).
(3) Subject to an [
annual legislative
] appropriation [
from the restricted account to the
Administrative Services Division
] 
by the Legislature and approval by the board
 , the
Administrative Services Division [
shall disburse the money
] 
may use funds
 in the [
fund, based
on the authorization of the board and the 911 Division under Subsection 
63H-7a-302
(5).
]
Unified Statewide 911 Emergency Service Account to cover the Administrative Services
Division's administrative costs related to the Unified Statewide 911 Emergency Service
Account.
(4) (a) The authority shall reimburse from the Unified Statewide 911 Emergency
Service Account to the Automated Geographic Reference Center created in Section 
63F-1-506
an amount equal to up to 1 cent of each unified statewide 911 emergency service charge
deposited into the Unified Statewide 911 Emergency Service Account under Section 
69-2-403
.
(b) The Automated Geographic Reference Center shall use the funds reimbursed to the
Automated Geographic Reference Center under Subsection (4)(a) to:
(i) enhance and upgrade digital mapping standards; and
(ii) maintain a statewide geospatial database for unified statewide 911 emergency
service.
Section 22. Section 
63H-7a-403
 is amended to read:
63H-7a-403.
Utah Statewide Radio System Restricted Account -- Creation --
Administration.
(1) There is created a restricted account within the General Fund known as the "Utah
Statewide Radio System Restricted Account," consisting of:
(a) money appropriated or otherwise made available by the Legislature; and
(b) contributions of money from federal agencies, political subdivisions of the state,
persons, or corporations.
[
(2) The money in this restricted account shall be used exclusively for the statewide
]
(2) (a) Subject to appropriations by the Legislature and subject to this Subsection (2),
the authority may expend funds in the Utah Statewide Radio System Restricted Account for the
purpose of acquiring, constructing, operating, maintaining, and repairing a statewide radio
system public safety communications network as authorized in Section 
63H-7a-202
, including:
[
(a) a
] 
(i)
 public safety communications network and related facilities, real property,
improvements, and equipment necessary for the acquisition, construction, and operation of
services and facilities;
[
(b)
] 
(ii)
 installation, implementation, and maintenance of the public safety
communications network;
[
(c)
] 
(iii)
 maintaining [
the
] 
and upgrading
 VHF and 800 MHz radio networks; and
[
(d)
] 
(iv)
 an operating budget to include personnel costs not otherwise covered by
funds from another account.
(b) For each radio network charge that is deposited into the Utah Statewide Radio
System Restricted Account under Section 
69-2-404
, the authority shall spend, subject to an
appropriation by the Legislature and this Subsection (2):
(i) on and after July 1, 2017, 18 cents of each total radio network charge to maintain
the public safety communications network, including:
(A) the 800 MHz and VHF radio networks;
(B) radio console network connectivity;
(C) funding a statewide interoperability coordinator; and
(D) supplementing costs formerly offset by public safety communications network user
fees assessed by the authority before July 1, 2017; and
(ii) on and after January 1, 2018, 34 cents of each total radio network charge to acquire,
construct, equip, and install property for, and to make improvements to, the 800 MHz radio
system, including debt service costs.
(c) In expending funds in the Utah Statewide Radio System Restricted Account, the
authority shall give a higher priority to an expenditure that:
(i) best promotes statewide public safety;
(ii) best promotes interoperability;
(iii) impacts the largest service territory;
(iv) impacts a densely populated area; or
(v) impacts an underserved area.
(d) The authority shall expend funds in the Utah Statewide Radio System Restricted
Account in accordance with the authority strategic plan described in Section 
63H-7a-206
.
(e) The executive director shall recommend to the board expenditures for the authority
to make from the Utah Statewide Radio System Restricted Account in accordance with this
Subsection (2).
(3) [
(a)
] Subject to [
appropriation
] 
appropriations by the Legislature
 , the
Administrative Services Division[
, created in Section 
63H-7a-601
 may charge the
] 
may expend
funds in the Utah Statewide Radio System Restricted Account for
 administrative costs
[
incurred in discharging the responsibilities imposed by this section
] 
that the Administrative
Services Division incurs related to the Utah Statewide Radio System Restricted Account
 .
[
(b) Subject to an annual legislative appropriation from the restricted account to the
Administrative Services Division, the Administrative Services Division shall disburse the
money in the fund, based on the authorization of the board and the Radio Network Division
under Subsection 
63H-7a-402
(1)(d).
]
Section 23. Section 
63H-7a-404
 is amended to read:
63H-7a-404.
Public safety communications network -- Maintenance -- Upgrade --
Comprehensive plan -- Stakeholder meeting -- Report.
(1) The Radio Network Division shall[
: (a) (i)
] administer the development,
installation, implementation, and maintenance of the [
Utah Statewide Public Safety
Communications network system
] 
public safety communications network
 for the authority[
;
]
,
for the benefit of state government entities and political subdivisions of the state that use the
public safety communications network.
[
(ii) spend up to $1,500,000 of the one-time appropriation in fiscal year 2015-16 for a
study, the scope of which shall be determined by the board based on the advice of the Radio
Network Division, the 911 Division, and the executive director, to complete a detailed design
and planning proposal for the upgrade and expansion of all phases of the public safety
communication network, which shall include at least:
]
[
(A) the system design for the state backbone and the implications of local coverage;
]
[
(B) whether other public safety communications networks can be integrated with the
state backbone;
]
[
(C) estimates of the full cost of completing the state backbone to specified standards,
local subsystems, and the potential advantages of using a request for proposal approach to
solicit private and public sector participation in the project;
]
[
(D) a financial analysis estimating funds necessary to cover debt service of revenue
bonds issued to finance the cost of completing the statewide radio system upgrade and
expansion; and
]
[
(E) a review of the project governance and implementation; and
]
[
(iii) spend the remainder of the one-time appropriation in the 2015-16 fiscal year:
]
[
(A) for exigent circumstances related to the public safety communications network;
]
[
(B) to purchase dispatch radio consoles; and
]
[
(C) for other needs identified within the detailed design proposal.
]
[
(b) The one-time appropriation in the 2015-16 fiscal year to the Radio Network
Division is non-lapsing.
]
[
(c) (i) When the study under Subsection (1)(a) is complete, the board shall report to
the Legislative Executive Appropriations Committee, which shall study appropriate funding
mechanisms for upgrade and maintenance of the statewide radio system network.
]
[
(ii) The division shall annually report to the executive director and the board the
Radio Network Division's authorized disbursements from the restricted account.
]
[
(2) Current radio user fees imposed by the authority may be repealed on July 1, 2016,
contingent upon an ongoing funding source being established for the construction of a new
public safety communications network and the operation and maintenance of the authority.
]
[
(3) In accordance with Section 63H-7a-603, the Administrative Services Division is
responsible for the care, custody, safekeeping, collection, and accounting for disbursements
from the Utah Statewide Radio System Restricted Account and shall submit an annual report to
the executive director for approval by the board.
]
(2) In developing and maintaining the public safety communications network as
described in Subsection (1), the Radio Network Division shall:
(a) maintain and upgrade existing VHF and 800 MHz radio networks;
(b) coordinate with state government entities, political subdivisions of the state, and
public and private providers; and
(c) contract for facilities, equipment, and services for the public safety communications
network in a manner that:
(i) complies with Title 63G, Chapter 6a, Utah Procurement Code;
(ii) promotes high-quality, cost-effective services for public safety communications
network users;
(iii) evaluates the costs and benefits of using existing public or private facilities,
equipment, or services or developing or establishing new facilities, equipment, or services;
(iv) where economically beneficial without compromising quality or reliability of
service, avoids duplicating existing private or public facilities, equipment, or services; and
(v) considers the plan developed under Subsection (3).
(3) The Radio Network Division and the executive director shall, before January 15,
2018, meet with all public safety communications network stakeholders, including public and
private providers in the state, to:
(a) identify the locations and functional capabilities of existing public and private
communications facilities in the state; and
(b) develop a detailed, comprehensive plan for:
(i) repairing and maintaining the existing public safety communications network; and
(ii) upgrading the public safety communications network.
(4) The plan described in Subsection (3) shall include:
(a) a statewide system design;
(b) anticipated coverage maps;
(c) any public and private communications facilities that can be integrated with the
public safety communications network; and
(d) a detailed cost estimate for maintaining or upgrading the public safety
communications network.
(5) In addition to meeting with stakeholders under Subsection (3), the authority shall
issue a request for information for maintaining or upgrading the public safety communications
network such that the authority receives all request for information responses before January
15, 2018.
(6) Any radio user fee that the authority assessed on a user of the public safety
communications network before July 1, 2017, is repealed.
Section 24. Section 
63H-7a-502
 is amended to read:
63H-7a-502.
Interoperability Division duties.
(1) The Interoperability Division shall:
(a) review and make recommendations to the executive director, for approval by the
board, regarding:
(i) statewide interoperability coordination and FirstNet standards;
(ii) technical, administrative, fiscal, technological, network, and operational issues for
the implementation of statewide interoperability, coordination, and FirstNet;
(iii) assisting [
local
] 
public
 agencies with the implementation and coordination of the
Interoperability Division responsibilities; and
(iv) training for the public safety communications network and unified statewide 911
emergency services;
(b) review information and records regarding:
(i) aggregate information of the number of service subscribers by service type in a
political subdivision;
(ii) matters related to statewide interoperability coordination;
(iii) matters related to FirstNet including advising the governor regarding FirstNet; and
(iv) training needs;
(c) prepare and submit to the executive director for approval by the board:
(i) an annual plan for the Interoperability Division; and
(ii) information required by the director to contribute to the comprehensive strategic
plan described in [
Subsection 
63H-7a-204
(18)
] 
Section 
63H-7a-206
; and
(d) fulfill all other duties imposed on the Interoperability Division by this chapter.
(2) The Interoperability Division may:
(a) recommend to the executive director to own, operate, or enter into contracts related
to statewide interoperability, FirstNet, and training;
(b) request information needed under Subsection (1)(b)(i) from:
(i) the State Tax Commission; and
(ii) public safety agencies; 
and
(c) employ an outside consultant to study and advise the Interoperability Division on:
(i) issues of statewide interoperability;
(ii) FirstNet; and
(iii) training[
; and
]
.
[
(d) request the board to appoint an advisory committee in accordance with Section
63H-7a-504
.
]
(3) The information requested by and provided to the Interoperability Division under
Subsection (1)(b)(i) is a protected record in accordance with Section 
63G-2-305
.
(4) This section does not expand the authority of the State Tax Commission to request
additional information from a telecommunication service provider.
Section 25. Section 
63H-7a-601
 is amended to read:
63H-7a-601.
Administrative Services Division -- Creation -- Legal services.
(1) This part is known as [
the
] "Administrative Services Division."
(2) There is created within the authority the Administrative Services Division.
(3) The Administrative Services Division shall provide financial and human resources
assistance to the authority under the direction of the board and the executive director.
(4)
 At the board's request and with the board's approval, the Administrative Services
Division [
shall
] 
may
 establish or contract for legal services for the authority.
Section 26. Section 
63H-7a-602
 is repealed and reenacted to read:
 63H-7a-602.
 Duties -- Administrative Services Division -- Accounting for
authority disbursements.
The Administrative Services Division is responsible for the care, custody, safekeeping,
collection, and accounting for disbursements made by the authority under:
(1) Section 
63H-7a-303
;
(2) Section 
63H-7a-304
; and
(3) Section 
63H-7a-403
.
Section 27. Section 
63H-7a-603
 is amended to read:
63H-7a-603.
Financial officer -- Duties.
(1) The executive director shall appoint a financial officer for the Administrative
Services Division with the approval of the board.
(2)
 The financial officer shall be responsible for accounting for the authority,
including:
(a) safekeeping and investment of public funds of the authority, including the funds
expended from the restricted accounts created in [
Sections 
69-2-5.5
, 
69-2-5.6
, 
69-2-5.7
, and
69-2-5.8
] 
this chapter
;
(b) the proper collection, deposit, disbursement, and management of the public funds
of the authority in accordance with Title 51, Chapter 7, State Money Management Act;
(c) having authority to sign all bills payable, notes, checks, drafts, warrants, or other
negotiable instruments in the absence of the executive director and the executive director's
designated employee;
(d) providing to the board and the executive director a statement of the condition of the
finances of the authority, at least annually and at such other times as shall be requested by the
board; and
(e) performing all other duties incident to the financial officer.
[
(2)
] 
(3)
 The financial officer shall:
(a) be bonded in an amount established by the State Money Management Council; and
(b) file written reports with the State Money Management Council pursuant to Section
51-7-15
.
Section 28. Section 
63H-7a-701
 is repealed and reenacted to read:
Part 7. Investment of Authority Funds
 63H-7a-701.
Investment of authority funds.
(1) The state treasurer shall invest all money held on deposit by or on behalf of the
authority.
(2) The board may provide advice to the state treasurer concerning investment of the
money of the authority.
Section 29. Section 
63H-7a-803
 is amended to read:
63H-7a-803.
Relation to certain acts -- Participation in Risk Management Fund.
(1) The Utah Communications Authority is exempt from:
(a) Title 63A, Utah Administrative Services Code, except as provided in Section
63A-4-205.5
;
(b) Title 63G, Chapter 4, Administrative Procedures Act; 
and
[
(c) Title 63J, Chapter 1, Budgetary Procedures Act; and
]
[
(d)
] 
(c)
 Title 67, Chapter 19, Utah State Personnel Management Act.
(2) (a) The board shall adopt budgetary procedures, accounting, and personnel and
human resource policies substantially similar to those from which they have been exempted in
Subsection (1).
(b) The authority, the board, and the committee members are subject to Title 67,
Chapter 16, Utah Public Officers' and Employees' Ethics Act.
(c) The authority is subject to Title 52, Chapter 4, Open and Public Meetings Act.
(d) The authority is subject to Title 63G, Chapter 6a, Utah Procurement Code.
(e) The authority is subject to Title 63J, Chapter 1, Budgetary Procedures Act.
(3) Subject to the requirements of Subsection 
63E-1-304
(2), the administration may
participate in coverage under the Risk Management Fund created by Section 
63A-4-201
.
Section 30. Section 
63I-1-269
 is amended to read:
63I-1-269.
Repeal dates, Title 69.
Section [
69-2-5.6
] 
69-2-403
, emergency services telecommunications charge to fund
unified statewide 911 emergency service, is repealed July 1, 2021.
Section 31. Section 
63I-2-263
 is amended to read:
63I-2-263.
Repeal dates, Title 63A to Title 63N.
(1) Section 
63A-5-227
 is repealed on January 1, 2018.
(2) Section 
63H-7a-303
 is repealed on July 1, 2022.
[
(2)
] 
(3)
 Subsection 
63N-3-109
(2)(f)(i)(B) is repealed July 1, 2020.
[
(3)
] 
(4)
 Section 
63N-3-110
 is repealed July 1, 2020.
Section 32. Section 
63J-1-602.4
 is amended to read:
63J-1-602.4.
List of nonlapsing funds and accounts -- Title 61 through Title 63N.
(1) Funds paid to the Division of Real Estate for the cost of a criminal background
check for a mortgage loan license, as provided in Section 
61-2c-202
.
(2) Funds paid to the Division of Real Estate for the cost of a criminal background
check for principal broker, associate broker, and sales agent licenses, as provided in Section
61-2f-204
.
(3) Certain funds donated to the Department of Human Services, as provided in
Section 
62A-1-111
.
(4) Appropriations from the National Professional Men's Basketball Team Support of
Women and Children Issues Restricted Account created in Section 
62A-1-202
.
(5) Certain funds donated to the Division of Child and Family Services, as provided in
Section 
62A-4a-110
.
(6) Appropriations from the Choose Life Adoption Support Restricted Account created
in Section 
62A-4a-608
.
(7) Appropriations to the Division of Services for People with Disabilities, as provided
in Section 
62A-5-102
.
(8) Appropriations to the Division of Fleet Operations for the purpose of upgrading
underground storage tanks under Section 
63A-9-401
.
(9) A portion of the funds appropriated to the Utah Seismic Safety Commission, as
provided in Section 
63C-6-104
.
(10) Funds appropriated or collected for publishing the Office of Administrative Rules'
publications, as provided in Section 
63G-3-402
.
(11) The Immigration Act Restricted Account created in Section 
63G-12-103
.
(12) Money received by the military installation development authority, as provided in
Section 
63H-1-504
.
(13) Appropriations from the Computer Aided Dispatch Restricted Account created in
Section 
63H-7a-303
.
(14) Appropriations from the Unified Statewide 911 Emergency Service Account
created in Section 
63H-7a-304
.
(15) Appropriations from the Utah Statewide Radio System Restricted Account created
in Section 
63H-7a-403
.
[
(13)
] 
(16)
 Appropriations to the Utah Science Technology and Research Initiative
created in Section 
63M-2-301
.
[
(14)
] 
(17)
 Appropriations to fund the Governor's Office of Economic Development's
Enterprise Zone Act, as provided in Title 63N, Chapter 2, Part 2, Enterprise Zone Act.
[
(15)
] 
(18)
 The Motion Picture Incentive Account created in Section 
63N-8-103
.
[
(16)
] 
(19)
 Certain money payable for commission expenses of the Pete Suazo Utah
Athletic Commission, as provided under Section 
63N-10-301
.
Section 33. Section 
69-2-101
, which is renumbered from Section 69-2-1 is renumbered
and amended to read:
CHAPTER 2. 911 EMERGENCY SERVICE
Part 1. General Provisions
[
69-2-1
].
 69-2-101.
Title.
This chapter is known as [
the "Emergency Telephone Service Law
] 
"911 Emergency
Service
."
Section 34. Section 
69-2-102
, which is renumbered from Section 69-2-2 is renumbered
and amended to read:
[
69-2-2
].
 69-2-102.
Definitions.
As used in this chapter:
(1) "911 emergency communication" means a direct 911 communication received by a
public safety answering point.
[
(1)
] 
(2)
 "911 emergency service" means a unified statewide communication system
[
which provides citizens with rapid
] 
that provides a user with
 direct access to 
a
 public safety
answering [
points
] 
point
 by 
dialing or
 accessing [
"911" with the objective of reducing the
response time to situations requiring law enforcement, fire, medical, rescue, and other
emergency services
] 
.
(3) (a) "Access line" means a circuit-switched connection, or the functional equivalent
of a circuit-switched connection, from an end user to the public switched network.
(b) "Access line" includes:
(i) a local exchange service switched access line within the state;
(ii) a revenue producing radio communications access line with a billing address within
the state; and
(iii) a line provided by a service, including voice over Internet protocol, to a user with
an address within the state, that allows the user to receive a call that originates on the public
switched network and terminate a call to the public switched network.
(4) "Commission" means the State Tax Commission.
(5) "Dispatch center" means the same as that term is defined in Section 
63H-7a-103
.
[
(2)
] 
(6)
 "Local exchange service" means the provision of public telecommunications
services by a wireline common carrier to customers within a geographic area encompassing one
or more local communities as described in the carrier's service territory maps, tariffs, price lists,
or rate schedules filed with and approved by the Public Service Commission.
[
(3)
] 
(7)
 "Local exchange service switched access line" means the transmission facility
and local switching equipment used by a wireline common carrier to connect a customer
location to a carrier's local exchange switching network for providing two-way interactive
voice, or voice capable, services.
[
(4)
] 
(8)
 "Mobile telecommunications service" [
is as defined in Section 
54-8b-2
] 
means
the same as that term is defined in 4 U.S.C. Sec. 124
.
[
(5)
] 
(9)
 "Public agency" means [
any county, city, town, special service district, or
public authority located within the state which
] 
a state government entity, a political
subdivision of the state, a special service district, or an entity created by interlocal agreement
that
 provides or has authority to provide fire fighting, law enforcement, ambulance, medical, or
other emergency services.
[
(6)
] 
(10)
 "Public safety agency" means a functional division of a public agency which
provides fire fighting, law enforcement, medical, or other emergency services.
[
(7)
] 
(11)
 "Public safety answering point" means the same as that term is defined in
Section 
63H-7a-203
.
[
(8)
] 
(12)
 "Public switched [
telecommunications
] network" [
means the network of
equipment, lines, and controls assembled to establish communication paths between calling
and called parties in North America
] 
means the same as that term is defined in 47 C.F.R. Sec.
20.3
.
[
(9)
] 
(13)
 "Radio communications access line" means the radio equipment and
assigned customer identification number used to connect a mobile or fixed radio customer in
Utah to a radio communication service provider's network for two-way interactive voice, or
voice capable, services.
[
(10)
] 
(14) (a)
 "Radio communications service" means a public telecommunications
service providing the capability of two-way interactive telecommunications between mobile
and fixed radio customers, and between mobile or fixed radio customers and the local
exchange service network customers of a wireline common carrier.
(b) "
Radio communications service
"
 [
providers include corporations, persons or
entities offering
] 
includes:
(i)
 cellular telephone service[
,
]
;
(ii)
 enhanced specialized mobile radio service[
,
]
;
(iii)
 rural radio service[
,
]
;
(iv) a
 radio common carrier [
services,
]
;
(v) a
 personal communications [
services, and any equivalent
] 
service; and
(vi) any
 wireless public telecommunications service 
equivalent to the services
described in this Subsection (14)(b)
, as defined in 47 CFR, parts 20, 22, 24, and 90.
[
(11)
] 
(15)
 "Voice over Internet protocol service" [
is as
] 
means the same as that term is
defined in Section 
54-19-102
.
[
(12)
] 
(16)
 "Wireline common carrier" means a public telecommunications service
provider that primarily uses metallic or nonmetallic cables and wires for connecting customers
to its local exchange service networks.
Section 35. Section 
69-2-201
, which is renumbered from Section 69-2-3 is renumbered
and amended to read:
Part 2. Public Safety Answering Points and Dispatch Centers
[
69-2-3
].
 69-2-201.
 Public safety answering point -- Establishment --
Administration -- Consolidation.
[
The governing authority of any
]
(1) (a) A
 public agency may [
establish a 911 emergency service
]
:
(i) operate a public safety answering point
 to provide 
emergency
 service to any
part [
or all
] of the [
territory lying within the geographical
] 
geographic
 area [
of such
] 
within the
public [
agency and may join with the governing authority of
] 
agency's jurisdiction;
(ii) subject to Subsection (1)(b), operate a public safety answering point with
 any other
contiguous
 public agency to provide 911 emergency service to any part [
or all of the territory
lying within their respective
] 
of the geographic area within the public agencies'
 jurisdictions[
.
]
;
or
[
A county may provide 911 emergency service within other public safety agency jurisdictions
only upon agreement with the governing authority of such public safety agency.
]
(iii) operate a public safety answering point under an agreement with another public
agency that existed before January 1, 2017, to provide 911 emergency service to any part of the
geographic area within the public agencies' jurisdictions.
(b) A public agency that operates a public safety answering point in connection with a
contiguous public agency shall:
(i) provide for the operation of the public safety answering point by interlocal
agreement between the public agencies; and
(ii) submit a copy of the interlocal agreement to the director of the Utah
Communications Authority.
(2) Except as provided in Subsection (3), a public agency may not establish a dispatch
center or a public safety answering point after January 1, 2017.
(3) (a) A public agency that operates a public safety answering point established before
January 1, 2017, may:
(i) continue to operate the public safety answering point; or
(ii) physically consolidate the public safety answering point with another public safety
answering point operated by another contiguous public agency.
(b) A county may establish a public safety answering point on or after January 1, 2017,
if no public safety answering point exists in the county.
(4) A public agency may, in order to provide funding for operating a public safety
answering point:
(a) seek funds from the federal or state government;
(b) seek funds appropriated by local governmental taxing authorities to fund a public
safety agency; or
(c) seek gifts, donations, or grants from a private entity.
(5) Before July 1, 2017, each dispatch center in the state shall enter into an interlocal
agreement with the governing authority of a public safety answering point that serves the
county where the dispatch center is located that provides for:
(a) functional consolidation of the dispatch center with the public safety answering
point; and
(b) a plan for the public safety answering point to provide 911 emergency service to the
geographic area served by the dispatch center.
(6) A special service district that operates a public safety answering point or a dispatch
center:
(a) shall administer the public safety answering point or dispatch center in accordance
with Title 17D, Chapter 1, Special Service District Act; and
(b) may raise funds, borrow money, or incur indebtedness for the purpose of
maintaining the public safety answering point or the dispatch center in accordance with:
(i) Section 
17D-1-105
; and
(ii) Section 
17D-1-103
.
Section 36. Section 
69-2-202
 is enacted to read:
 69-2-202.
Dispatch services -- Public safety answering point -- Department of
Public Safety.
(1) A public safety answering point shall, before providing dispatch services to the
Department of Public Safety:
(a) enter into a written agreement with the Department of Public Safety for providing
dispatch services that specifies:
(i) the scope of the services that the public safety answering point will provide; and
(ii) the rate that the public safety answering point will charge the Department of Public
Safety for dispatch services; and
(b) submit a copy of the agreement to:
(i) the director of the Utah Communications Authority; and
(ii) the commissioner of the Department of Public Safety.
(2) The Department of Public Safety shall, before providing dispatch services to a
public agency as a public safety answering point:
(a) enter into a written agreement with the public agency for providing dispatch
services that specifies:
(i) the scope of the services that the Department of Public Safety will provide; and
(ii) the rate that the Department of Public Safety will charge the public agency for
dispatch services; and
(b) submit a copy of the agreement to:
(i) the director of the Utah Communications Authority; and
(ii) the commissioner of the Department of Public Safety.
Section 37. Section 
69-2-203
 is enacted to read:
 69-2-203.
Audit to assess emergency services -- County.
Before January 1, 2018, each county in the state that is not served by a single,
consolidated public safety answering point shall conduct an audit to determine:
(1) how best to provide emergency services within the county; and
(2) whether the county could provide more cost efficient emergency service or improve
public safety by establishing a single public safety answering point for the county.
Section 38. Section 
69-2-301
 is enacted to read:
Part 3. Funding for 911 Emergency Service
 69-2-301.
Public safety answering point -- 911 emergency service account --
Permitted uses of funds.
(1) A public safety answering point shall maintain in a separate emergency
telecommunications service fund any funds dispersed to the public safety answering point from
the commission under Section 
69-2-302
, from proceeds of the 911 emergency services charge
levied under Section 
69-2-402
.
(2) A public safety answering point may expend the money in the emergency
telecommunications service fund described in Subsection (1) to pay the costs of:
(a) establishing, installing, maintaining, and operating a 911 emergency service system;
(b) receiving and processing emergency communications from the 911 system or other
communications or requests for emergency services;
(c) integrating a 911 emergency service system into an established public safety
answering point, including contracting with an access line provider or a vendor of appropriate
terminal equipment as necessary to implement the 911 emergency services; or
(d) indirect costs associated with the maintaining and operating of a 911 emergency
services system.
(3) A public safety answering point may expend revenue derived from the emergency
telecommunications service fund described in Subsection (1) for personnel costs associated
with receiving and processing communications and deploying emergency response resources.
(4) Any unexpended funds at the end of a fiscal year in a public safety answering
point's emergency telecommunications service fund described in Subsection (1) do not lapse.
Section 39. Section 
69-2-302
 is enacted to read:
 69-2-302.
Distribution of 911 emergency service charge revenue.
(1) As used in this section:
(a) "Proportional distribution" means the amount of a public safety answering point's
proportion of 911 emergency service charge revenue calculated under Subsection (3).
(b) "Proportion of total call volume" means the number of 911 emergency
communications that a public safety answering point receives in a year divided by the number
of total 911 emergency communications for the state for the year.
(2) The commission shall transmit funds collected under Section 
69-2-402
 each month
to a public safety answering point as follows:
(a) for fiscal years 2018 and 2019 only, an amount equal to the greater of:
(i) the amount of 911 emergency service charge revenue distributed to the public safety
answering point for the same month in fiscal year 2017; or
(ii) the public safety answering point's proportional distribution for the month; and
(b) for a fiscal year after fiscal year 2019, the public safety answering point's
proportional distribution for the month.
(3) A public safety answering point's proportion of 911 emergency service charge
revenue is an amount equal to the total funds collected under Section 
69-2-402
 for the current
month multiplied by the average proportion of total call volume for the public safety answering
point over the three years previous to the current year.
(4) (a) For the purpose of the calculation described in Subsection (3), the Utah
Communications Authority shall determine for each year:
(i) the number of total 911 emergency communications for the state;
(ii) the number of 911 emergency communications received by each public safety
answering point; and
(iii) the average per year, over the last three years before the current year, of total 911
emergency communications for the state and 911 emergency communications received by each
public safety answering point in the state.
(b) The Utah Communications Authority shall report the numbers described in
Subsection (4)(a) to the commission on or before January 15 of each year.
Section 40. Section 
69-2-303
, which is renumbered from Section 69-2-5.8 is
renumbered and amended to read:
[
69-2-5.8
].
 69-2-303.
State Tax Commission -- Redistribution of emergency
service charges revenue.
(1) As used in this section:
[
(a) "Commission" means the State Tax Commission.
]
[
(i)
] 
(a)
 "[
Secondary
] 
Alternate
 recipient [
political subdivision
] 
public safety answering
point
" means a [
county, city, or town
] 
public safety answering point
 that the commission
determines should receive a redistribution.
(b) "Eligible portion of qualifying telecommunications charge revenues" means the
portion of qualifying telecommunications charge revenues that:
(i) were part of an original distribution; and
(ii) the commission determines should have been transmitted:
(A) to [
a secondary
] 
an alternate
 recipient [
political subdivision
] 
public safety
answering point
; and
(B) during the redistribution period.
(c) "Original distribution" means that the commission:
(i) collects an amount of qualifying telecommunications charge revenues; and
(ii) transmits the amount of qualifying telecommunications charge revenues to an
original recipient [
political subdivision
] 
public safety answering point
.
(d) "Original recipient [
political subdivision
] 
public safety answering point
" means a
[
county, city, or town
] 
public safety answering point
 to which the commission makes an
original distribution.
(e) "Qualifying telecommunications charge revenues" means revenues the commission
collects from a charge under[
:
] 
Part 4, 911 Emergency Service Charges.
[
(i) Section 
69-2-5
;
]
[
(ii) Section 
69-2-5.5
;
]
[
(iii) Section 
69-2-5.6
; or
]
[
(iv) Section 
69-2-5.7
.
]
(f) "Redistribution" means that the commission:
(i) makes an original distribution of qualifying telecommunications charge revenues to
an original recipient [
political subdivision
] 
public safety answering point
;
(ii) after the commission makes the original distribution of qualifying
telecommunications charge revenues to the original recipient [
political subdivision
] 
public
safety answering point
, determines that an eligible portion of qualifying telecommunications
charge revenues should have been transmitted to [
a secondary
] 
an alternate
 recipient [
political
subdivision
] 
public safety answering point
 as a result of:
(A) a [
county, city, or town
] 
public safety answering point
 providing written notice to
the commission that qualifying telecommunications charge revenues that the commission
distributed to an original recipient [
political subdivision
] 
public safety answering point
 should
have been transmitted to [
a secondary recipient political subdivision
] 
an alternate recipient
public safety answering point
; or
(B) the commission finding that an extraordinary circumstance, as defined by rule
made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, exists
that requires the commission to make a redistribution without receiving the notice described in
Subsection (1)(f)(ii)(A); and
(iii) in accordance with this section, transmits to the [
secondary
] 
alternate
 recipient
[
political subdivision
] 
public safety answering point
 the eligible portion of qualifying
telecommunications charge revenues for the redistribution period.
(g) "Redistribution determination date" means the date the commission determines that
[
a secondary
] 
an alternate
 recipient [
political subdivision
] 
public safety answering point
 should
have received a redistribution, regardless of the date the commission actually transmits the
redistribution to the [
secondary
] 
alternate
 recipient [
political subdivision
] 
public safety
answering point
.
(h) "Redistribution period" means the time period:
(i) if the commission determines that an eligible portion of qualifying
telecommunications charge revenues should have been transmitted to [
a secondary
] 
an alternate
recipient [
political subdivision
] 
public safety answering point
 beginning on a date that is 90 or
more days before the redistribution determination date:
(A) beginning 90 days before the redistribution determination date; and
(B) ending on the redistribution determination date; or
(ii) if the commission determines that an eligible portion of qualifying
telecommunications charge revenues should have been transmitted to [
a secondary
] 
an alternate
recipient [
political subdivision
] 
public safety answering point
 beginning on a date that is less
than 90 days before the redistribution determination date:
(A) beginning on the date the eligible portion of qualifying telecommunications charge
revenues should have been transmitted to the [
secondary
] 
alternate
 recipient [
political
subdivision
] 
public safety answering point
; and
(B) ending on the redistribution determination date.
(2) Subject to Subsection (3), the commission may make a redistribution to [
a
secondary
] 
an alternate
 recipient [
political subdivision
] 
public safety answering point
 in an
amount equal to the eligible portion of qualifying telecommunications charge revenues if:
(a) the commission provides written notice to the following within 15 days after the
commission determines to make the redistribution:
(i) the original recipient [
political subdivision
] 
public safety answering point
; and
(ii) the [
secondary
] 
alternate
 recipient [
political subdivision
] 
public safety answering
point
; and
(b) the commission obtains:
(i) an amended return from each person that reports a transaction that will be subject to
the redistribution; or
(ii) if the commission determines that an amended return described in Subsection
(2)(b)(i) is not required to make the redistribution, information:
(A) supporting the redistribution; and
(B) supplied by a person who collects [
a
] qualifying telecommunications charge
revenues, a [
county, city, or town
] 
public safety answering point
, or the commission.
(3) The commission shall make a redistribution within 60 days after the requirements
of Subsection (2) are met.
(4) This section does not limit the commission's authority to make a distribution of
revenues under this chapter for a time period other than the redistribution period.
Section 41. Section 
69-2-401
 is enacted to read:
Part 4. 911 Emergency Service Charges
 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, Chapter 12, Part 1, Tax Collection, except for:
(i) Section 
59-12-104
;
(ii) Section 
59-12-104.1
;
(iii) Section 
59-12-104.2
;
(iv) Section 
59-12-104.6
;
(v) Section 
59-12-107.1
; and
(vi) Section 
59-12-123
.
(2) The commission shall act on a provider that is delinquent in remitting a charge
levied under this part in accordance with Title 59, Chapter 1, Part 14, Assessment, Collections,
and Refunds Act.
(3) The commission may determine by rule made in accordance with Title 63G,
Chapter 3, Utah Administrative Rulemaking Act, requirements and procedures for
administering, collecting, and enforcing the charges levied under this part.
(4) The commission shall retain and deposit an administrative charge in accordance
with Section 
59-1-306
 from the funds that the commission collects from the charges levied
under this part.
(5) The charges levied under this part are subject to Section 
69-2-303
.
Section 42. Section 
69-2-402
 is enacted to read:
 69-2-402.
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) Subject to Subsection (6), there is imposed on each access line in the state a 911
emergency service charge of 71 cents per month.
(b) An access line is within the state for the purposes of Subsection (2)(a) if the
telecommunications services provided over the access line are located within the state:
(i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
Tax Act; and
(ii) as determined in accordance with Section 
59-12-215
.
(3) (a) Subject to Subsection (6), the person that provides service to an access line shall
bill and collect the 911 emergency service charge.
(b) A person that bills and collects the 911 emergency service charge shall, except for
costs retained under Subsection (3)(g)(iii), remit the 911 emergency service charge to the
commission:
(i) monthly on or before the last day of the month immediately following the last day of
the previous month if:
(A) the person is required to file a sales and use tax return with the commission
monthly under Section 
59-12-108
; or
(B) the person is not required to file a sales and use tax return under Title 59, Chapter
12, Sales and Use Tax Act; or
(ii) quarterly on or before the last day of the month immediately following the last day
of the previous quarter if the person is required to file a sales and use tax return with the
commission quarterly under Section 
59-12-107
.
(c) Except as provided in Subsections (3)(d) and (e), if an access line user is not
required to pay for the service, the access line provider shall collect the 911 emergency service
charge from the person that is required to pay for the access line.
(d) The 911 emergency service charge is not imposed on a provider of a consumer of
federal wireless lifeline service if the consumer does not pay the provider for the service.
(e) A consumer of federal wireless lifeline service shall pay, and the provider of the
service shall collect and remit, the 911 emergency service charge when the consumer purchases
from the provider optional services in addition to the federally funded lifeline benefit.
(f) The 911 emergency service charge is not imposed on an access line provided for
public pay telecommunications service.
(g) The person that bills and collects the 911 emergency service charge:
(i) shall remit the 911 emergency service charge along with a form prescribed by the
commission;
(ii) may bill the 911 emergency service charge in combination with the charges levied
under Sections 
69-2-403
 and 
69-2-404
 as one line item charge for 911 emergency service; and
(iii) may retain an amount not to exceed 1.5% of the 911 emergency service charge as
reimbursement for the cost of billing, collecting, and remitting the 911 emergency service
charge.
(4) The commission shall transmit the funds the commission collects from the 911
emergency service charge monthly to a public safety answering point in accordance with
Section 
69-2-302
.
(5) An access line provider that fails to comply with this section is subject to penalties
and interest as provided in Sections 
59-1-401
 and 
59-1-402
.
(6) The state may impose, bill, and collect the 911 emergency service charge on a
mobile telecommunications service only to the extent permitted by the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
Section 43. Section 
69-2-403
, which is renumbered from Section 69-2-5.6 is
renumbered and amended to read:
[
69-2-5.6
].
 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).
[
(1)
] 
(2) (a)
 Subject to Subsection [
69-2-5
(3)(g)
] 
(6)
, there is imposed 
on each access
line in the state
 a unified statewide 911 emergency service charge of 9 cents per month [
on
each local exchange service switched access line and each revenue producing radio
communications access line that is subject to a 911 emergency services charge levied by a
county, city, town, or metro township under Section 
69-2-5
].
(b) An access line is within the state for the purposes of Subsection (2)(a) if the
telecommunications services provided over the access line are located within the state:
(i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
Tax Act; and
(ii) as determined in accordance with Section 
59-12-215
.
[
(2) (a) A
] 
(3) (a) The person that provides service to an access line shall bill and
collect the unified statewide
emergency [
services
] 
service
 charge [
imposed under this
section shall be:
]
.
[
(i) subject to Subsection 
69-2-5
(3)(g); and
]
[
(ii) billed and collected by the person that provides:
]
[
(A) local exchange service switched access line services;
]
[
(B) radio communications access line services; or
]
[
(C) service described in Subsection 
69-2-5
(3)(a)(i)(C).
]
(b) A person that [
pays a charge under this section
] 
bills and collects the unified
statewide 911 emergency service charge
 shall pay the 
unified statewide 911 emergency service
charge to the commission:
(i) monthly on or before the last day of the month immediately following the last day of
the previous month if:
(A) the person is required to file a sales and use tax return with the commission
monthly under Section 
59-12-108
; or
(B) the person is not required to file a sales and use tax return under Title 59, Chapter
12, Sales and Use Tax Act; or
(ii) quarterly on or before the last day of the month immediately following the last day
of the previous quarter if the person is required to file a sales and use tax return with the
commission quarterly under Section 
59-12-107
.
[
(c) A charge imposed under this section shall be deposited into the Unified Statewide
Emergency Service Account created by Section 
63H-7a-304
.
]
[
(d) If a subscriber of a service subject to a charge described in Subsection (1)
]
(c) If an access line user
 is not required to pay for the [
service
] 
access line
, the 
access
line
 provider [
of the service
] shall collect the 
unified statewide 911 emergency service
 charge
from the person that is required to pay for the [
service
] 
access line
. 
[
(3)
] 
(d)
 The person that bills and collects the [
charges levied by this section pursuant
to Subsections (2)(b) and (c) may
] 
unified statewide 911 emergency service charge
:
(i) shall remit the unified statewide 911 emergency service charge along with a form
prescribed by the commission;
[
(a)
] 
(ii) may
 bill the [
charge imposed by this section
] 
unified statewide 911 emergency
service charge
 in combination with the [
charge
] 
charges
 levied under [
Section 
69-2-5
] 
Sections
69-2-402
 and 
69-2-404
 as one line item charge 
for 911 emergency service
; and
[
(b)
] 
(iii) may
 retain an amount not to exceed 1.5% of the [
charges
] 
unified statewide
emergency service charge
 collected under this section as reimbursement for the cost of
billing, collecting, and remitting the [
levy
] 
unified statewide 911 emergency service charge
.
(4) The commission shall deposit any unified 911 emergency service charge remitted to
the commission into the Unified Statewide 911 Emergency Service Account created in Section
63H-7a-304
.
[
(4) The State Tax Commission shall collect, enforce, and administer the charges
imposed under Subsection (1) using the same procedures used in the administration, collection,
and enforcement of the emergency services telecommunications charge to fund the Computer
Aided Dispatch Restricted Account under Section 
63H-7a-303
.
]
[
(5) Notwithstanding Section 
63H-7a-304
, the State Tax Commission shall retain and
deposit an administrative charge in accordance with Section 
59-1-306
 from the revenues the
State Tax Commission collects from a charge under this section.
]
[
(6) A charge under this section is subject to Section 
69-2-5.8
.
]
(5) An access line provider that fails to comply with this section is subject to penalties
and interest as provided in Sections 
59-1-401
 and 
59-1-402
.
(6) The state may impose, bill, and collect an emergency services telecommunications
charge under this section on a mobile telecommunications service only to the extent permitted
by the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
(7) This section sunsets in accordance with Section 
63I-1-269
.
Section 44. Section 
69-2-404
 is enacted to read:
 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) on and after July 1, 2017, and before January 1, 2018, 18 cents per month; and
(ii) on and after January 1, 2018, 52 cents per month.
(b) An access line is within the state for the purposes of Subsection (2)(a) if the
telecommunications services provided over the access line are located within the state:
(i) for the purposes of sales and use taxes under Title 59, Chapter 12, Sales and Use
Tax Act; and
(ii) as determined in accordance with Section 
59-12-215
.
(3) (a) The person that provides service to an access line shall bill and collect the radio
network charge.
(b) A person that bills and collects the radio network charge shall pay the radio
network charge to the commission:
(i) monthly on or before the last day of the month immediately following the last day of
the previous month if:
(A) the person is required to file a sales and use tax return with the commission
monthly under Section 
59-12-108
; or
(B) the person is not required to file a sales and use tax return under Title 59, Chapter
12, Sales and Use Tax Act; or
(ii) quarterly on or before the last day of the month immediately following the last day
of the previous quarter if the person is required to file a sales and use tax return with the
commission quarterly under Section 
59-12-107
.
(c) If an access line user is not required to pay for the access line, the access line
provider shall collect the radio network charge from the person that is required to pay for the
access line.
(d) The person that bills and collects a radio network charge:
(i) shall remit the radio network charge along with a form prescribed by the
commission; and
(ii) may bill the radio network charge in combination with the charges levied under
Sections 
69-2-402
 and 
69-2-403
 as one line item charge for 911 emergency service.
(4) The commission shall deposit any radio network charge remitted to the commission
into the Utah Statewide Radio System Restricted Account created in Section 
63H-7a-403
.
(5) An access line provider that fails to comply with this section is subject to penalties
and interest as provided in Sections 
59-1-401
 and 
59-1-402
.
(6) The state may impose, bill, and collect the radio network charge under this section
on a mobile telecommunications service only to the extent permitted by the Mobile
Telecommunications Sourcing Act, 4 U.S.C. Sec. 116 et seq.
Section 45. Section 
69-2-405
, which is renumbered from Section 69-2-5.7 is
renumbered and amended to read:
[
69-2-5.7
].
 69-2-405.
Prepaid wireless 911 service charge to fund 911
emergency service.
(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 established under Subsection (2).
(c) (i) "Prepaid wireless telecommunications service" means a wireless
telecommunications service that:
(A) is paid for in advance;
(B) is sold in predetermined units of time or dollars that decline with use in a known
amount or provides unlimited use of the service for a fixed amount or time; and
(C) allows a caller to access 911 emergency service.
(ii) "Prepaid wireless telecommunications service" does not include a wireless
telecommunications service that is billed:
(A) to a customer on a recurring basis; and
(B) in a manner that includes the [
emergency services telecommunications charges,
described in
] 
charges levied under
 Sections [
69-2-5
, 
69-2-5.5
, and 
69-2-5.6
] 
69-2-402
,
69-2-403
, and 
69-2-404
, for each radio communication access line assigned to the customer.
(d) "Seller" means a person that sells prepaid wireless telecommunications service to a
consumer.
(e) "Transaction" means each purchase of prepaid wireless telecommunications service
from a seller.
(f) "Wireless telecommunications service" means commercial mobile radio service as
defined by 47 C.F.R. Sec. 20.3, as amended.
(2) There is imposed a prepaid wireless 911 service charge of [
1.9%
]
:
(a) before January 1, 2018, 2.45% of the sales price per transaction; and
(b) on and after January 1, 2018, 3.30%
 of the sales price per transaction.
(3) (a) The prepaid wireless 911 service charge shall be collected by the seller from the
consumer for each transaction occurring in this state.
(b) (i) Except as provided in Subsections (3)(b)(ii) and (iii), if a user of a service
subject to a charge described in Subsection (2) is not the consumer, the seller shall collect the
charge from the consumer for the service.
(ii) The charge described in Subsection (2) is not imposed on a seller or a consumer of
federal wireless lifeline service if the consumer does not pay the seller for the service.
(iii) A consumer of federal wireless lifeline service shall pay, and the seller of the
service shall collect and remit, the charge described in Subsection (2) when the consumer
purchases from the seller optional services in addition to the federally funded lifeline benefit.
(4) The prepaid wireless 911 service charge shall be separately stated on an invoice,
receipt, or similar document that is provided by the seller to the consumer.
(5) For purposes of Subsection (3), the location of a transaction is determined in
accordance with Sections 
59-12-211
 through 
59-12-215
.
(6) When prepaid wireless telecommunications service is sold with one or more other
products or services for a single non-itemized price, then the percentage specified in Section
(2) shall apply to the entire non-itemized price.
(7) A seller may retain 3% of prepaid wireless 911 service charges that are collected by
the seller from consumers as reimbursement for the cost of billing, collecting, and remitting the
charge.
(8) [
Prepaid wireless 911 service charges collected by a seller
] 
A person that collects a
prepaid wireless 911 service charge
, except as retained under Subsection (7), shall [
be
remitted
] 
remit the prepaid wireless 911 service charge
 to the [
State Tax Commission
]
commission
 at the same time [
as
] 
that
 the seller remits to the [
State Tax Commission
]
commission
 money collected by the person under Title 59, Chapter 12, Sales and Use Tax Act.
[
(9) The State Tax Commission:
]
[
(a) shall collect, enforce, and administer the charge imposed under this section using
the same procedures used in the administration, collection, and enforcement of the state sales
and use taxes 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
;
]
[
(D) Section 
59-12-107.1
; and
]
[
(E) Section 
59-12-123
;
]
[
(b) may retain up to 1.5% of the prepaid wireless 911 service charge revenue collected
under Subsection (9)(a) as reimbursement for administering this section;
]
[
(c) shall distribute the prepaid wireless 911 service charge revenue, except as retained
under Subsection (9)(b), as follows:
]
[
(i) 80.3% of the revenue shall be distributed to each county, city, town, or metro
township in the same percentages and in the same manner as the entities receive money to fund
emergency telecommunications services under Section 
69-2-5
;
]
[
(ii) 7.9% of the revenue shall be distributed to fund the Computer Aided Dispatch
Restricted Account created in Section 
63H-7a-303
;
]
[
(iii) 11.8% of the revenue shall be distributed to fund the unified statewide 911
emergency service as in Section 
69-2-5.6
; and
]
[
(d) may make rules in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act, to administer, collect, and enforce the charges imposed under this section.
]
[
(10) A charge under this section is subject to Section 
69-2-5.8
.
]
(9) The commission shall distribute:
(a) on and after July 1, 2017, and before January 1, 2018:
(i) 72.4% of the prepaid wireless 911 service charge revenue to a public safety
answering point in accordance with Section 
69-2-302
;
(ii) 9.2% of the prepaid wireless 911 service charge revenue to the Unified Statewide
Emergency Service Account created in Section 
63H-7a-304
; and
(iii) 18.4% of the revenue to the Utah Statewide Radio System Restricted Account; and
(b) on and after January 1, 2018:
(i) 53.8% of the prepaid wireless 911 service charge revenue to a public safety
answering point in accordance with Section 
69-2-302
;
(ii) 6.8% of the prepaid wireless 911 service charge revenue to the Unified Statewide
Emergency Service Account created in Section 
63H-7a-304
; and
(iii) 39.4% of the revenue to the Utah Statewide Radio System Restricted Account.
Section 46. Section 
69-2-501
, which is renumbered from Section 69-2-6 is renumbered
and amended to read:
Part 5. Liability and Immunity
[
69-2-6
].
 69-2-501.
Jurisdiction and employee immunity.
(1)
 In implementing [
a
] 911 emergency [
telephone
] service, [
the
] 
any
 public agency
and public safety [
agencies and their employees
] 
agency
 shall cooperate in establishing [
the
service and in its day-to-day provision
] 
and providing 911 emergency service
.
(2)
 Any employee of any public safety agency which is a participant in [
a
] 911
emergency [
telephone
] service may respond and take any action to any call whether within or
without the authorized territorial jurisdiction of the public safety agency.
(3)
 In response to [
emergency calls, employees of public safety agencies
] 
an emergency
communication, an employee of a public safety agency
 shall have the same immunity for any
acts performed in the line of duty outside [
their
] 
the public safety agency's
 authorized
[
jurisdictions as they enjoy within their authorized jurisdictions
] 
jurisdiction as the public
safety agency employee has within the public safety agency's authorized jurisdiction
.
(4)
 No cause of action is created by any incorrect dispatch or response by any system or
any public safety agency or by reason of elapsed response time.
Section 47. Section 
69-2-502
, which is renumbered from Section 69-2-7 is renumbered
and amended to read:
[
69-2-7
].
 69-2-502.
Limitation of duties and liabilities.
Except as provided in Section [
69-2-8
] 
69-2-503
, nothing contained in this chapter
imposes any duties or liabilities beyond those otherwise specified by law upon any provider of
local exchange service, radio communications service, voice over Internet protocol service, or
terminal equipment needed to implement 911 emergency [
telephone
] service and the Utah
statewide radio system and public safety communication network, created in Title 63H,
Chapter 7a, Utah Communications Authority Act.
Section 48. Section 
69-2-503
, which is renumbered from Section 69-2-8 is renumbered
and amended to read:
[
69-2-8
].
 69-2-503.
Liabilities of providers.
(1) A provider of local exchange service, radio communications service, or voice over
Internet protocol service may by tariff or agreement with a customer provide for the customer's
release of any claim, suit, or demand against the provider based upon a disclosure or a
nondisclosure of an unlisted or nonpublished telephone number and address, and the related
address, if a call for any 911 emergency [
telephone
] service is made from the customer's
telephone.
(2) A provider of local exchange service, radio communications service, voice over
Internet protocol service, or telephone terminal equipment needed to implement or enhance 911
emergency [
telephone
] service, and their employees and agents, are not liable for any damages
in a civil action for injuries, death, or loss to person or property incurred as a result of any act
or omission of the provider, employee, or agent, in connection with developing, adopting,
implementing, maintaining, enhancing, or operating a 911 emergency [
telephone
] service,
except for damages or injury intentionally caused by or resulting from gross negligence of the
provider or person.
Section 49. 
Repealer.
This bill repeals:
Section 
63H-7a-305
,
Division expenses -- Responsibilities.
Section 
63H-7a-306
,
Division to report annually.
Section 
63H-7a-307
,
Advisory Committee -- Membership -- Duties.
Section 
63H-7a-405
,
Radio network advisory committees.
Section 
63H-7a-504
,
Interoperability advisory committees.
Section 
63H-7a-700
,
Title.
Section 
63H-7a-702
,
Bonds to be authorized by resolution -- Form -- Sale --
Negotiability -- Validity presumed.
Section 
63H-7a-703
,
Bonds and other obligations -- Additional powers of the
authority.
Section 
63H-7a-704
,
Reserve funds for debt service.
Section 
63H-7a-705
,
Investment of the authority funds.
Section 
63H-7a-706
,
Publication of notice, resolution, or other proceeding -- Period
for contesting.
Section 
69-2-4
,
Administration.
Section 
69-2-5
,
Funding for 911 emergency service -- Administrative charge.
Section 
69-2-5.5
,
Emergency services telecommunications charge to fund the
Computer Aided Dispatch Restricted Account -- Administrative charge.
Section 50. 
Effective date.
This bill takes effect on July 1, 2017.