Utah § 69-2-403 - Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account.

Full text of Utah Utah Code § 69-2-403 — Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account., with citation guidance and answers to common questions.

§ 69-2-403. Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account.

Effective 7/1/2022
69-2-403.  Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account.
(1) As used in this section, "unified statewide 911 emergency service charge" means the unified statewide 911 emergency service charge imposed under Subsection (2).
(2)
(a) Subject to Subsection (6), there is imposed on each access line in the state a unified statewide 911 emergency service charge of:
(i) until June 30, 2019, 9 cents per month; and
(ii) beginning July 1, 2019, 25 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 unified statewide 911 emergency service charge.
(b) A person that 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) If an access line user is not required to pay for the access line, the access line provider shall collect the unified statewide 911 emergency service charge from the person that is required to pay for the access line.
(d) The person that bills and collects the unified statewide 911 emergency service charge:
(i) shall remit the unified statewide 911 emergency service charge along with a form prescribed by the commission;
(ii) may bill the unified statewide 911 emergency service charge in combination with the charges levied under Sections 69-2-402 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 unified statewide 911 emergency service charge collected under this section as reimbursement for the cost of billing, collecting, and remitting the 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.
(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.


Amended by Chapter 435, 2022 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 69-2-403

What does Utah Code § 69-2-403 cover?

Section 69-2-403 ("Unified statewide 911 emergency service charge to fund Unified Statewide 911 Emergency Service Account.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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Is this the official text of Utah law?

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