5.02.010 Utility Revenue Tax.
(1) Public Utilities.
(a) There is hereby levied upon the business of every person or company engaged in business in Provo, Utah, of supplying for sale storm water, solid waste, water, or sewer utility service as public utilities an annual license tax equal to six percent (6%) of the gross revenue attributable to the sale and use of said services delivered within the corporate limits of Provo City, said fee being in addition to any franchise fee.
(b) Remittance Date. Within forty-five (45) days after the end of each month in a calendar year, the public utility taxed hereunder shall file with the City Treasurer of Provo City a report of its gross revenue attributable to the sale and use of public utility service in Provo City as defined herein, together with a computation of the tax levied hereunder against the utility. Coincidental with the filing of such report, the utility shall pay to the City Treasurer the amount of the tax due for that calendar month subject to said report.
(2) Municipal Utilities.
(a) There is hereby levied upon the users of municipal utility services including, but not limited to, storm water, solid waste, water and sewer services, a monthly use tax equal to six percent (6%) of the total amount billed, for the sale and use of said municipal utility services for each monthly billing period.
(b) Any municipal utility use tax shall be reduced by an amount equal to any excess above six percent (6%) if levied in combination with any other utility tax on the municipal utility service.
(c) There is hereby levied upon the users of cable television services and related services supplied by the Provo Telecommunications Utility a monthly fee equal to five percent (5%) of the total amount billed to the user, for the use of said Provo Telecommunications Utility cable television and related services. As used in this Subsection “cable television services” means (i) the one (1) way transmission to subscribers of video programming or other programming service, and (ii) subscriber interaction, if any, which is required for the selection or use of such video programming or other programming service. As used in this Section “video programming” means programming provided by, or generally considered comparable to programming provided by, a television broadcast station.
(3) Businesses in Competition with Municipal or Public Utilities.
(a) There is hereby levied upon the business of every person or company engaged in the business of supplying services including, but not limited to, storm water, solid waste, water, and/or sewer service in Provo City, in competition with the municipal or public utilities, an annual license tax equal to six percent (6%) of the gross revenue attributable to the sale and use of such competitive services sold, used or delivered within the corporate limits of Provo City, said fee being in addition to any franchise fee.
(b) Within forty-five (45) days after the end of each month in a calendar year, any business taxed hereunder shall file with the City Treasurer a report of its gross revenue attributable to the sale and use of services specified hereunder rendered in competition with public utilities in the City, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the business shall pay to the City Treasurer the amount of the tax due for the calendar month which is the subject of the said report.
(4) Definitions.
(a) “Gross revenue” as used herein shall be construed to mean the revenue derived from the sale or use of public utility services within Provo City.
(b) “In competition with public utilities” is defined as trading in products or services within the same market as a public utility taxed under Subsection (1)(a) of this Section, or its successor.
(c) “Public utility” as used herein shall mean any person or business who sells, delivers, or otherwise furnishes storm water service, solid waste service, sewer service, or water as a commodity or service to the public for domestic, commercial or industrial use by means or through the use of any public street or way, but shall not include Provo City or any department or subdivision thereof.
(d) “Municipal utility” as used herein shall mean Provo City and departments thereof.
(5) Constitutionality. If any section, subsection, sentence, clause or phrase of this Chapter is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining portions of this Chapter. The Municipal Council hereby declares that it would have passed this Chapter, and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one (1) or more sections, subsections, sentences, clauses or phrases had been declared invalid or unconstitutional, and if for any reason this Chapter should be declared invalid or unconstitutional, then the original ordinance shall be in full force and effect.
(6) Attorney’s Fees and Cost of Collection. Every person or company obligated to pay the tax imposed by this Chapter shall be required to pay all costs of collection of the tax imposed herein, including reasonable attorney’s fees, court costs, and all other costs incident to the collection of the tax as are incurred by Provo City in enforcing any of the provisions of this Chapter.
(7) Penalty and Interest. A penalty of ten percent (10%) of the unpaid tax shall be imposed on every person or company obligated to pay the tax imposed by this Chapter for the failure to pay, when due, the tax imposed by this chapter. Additionally, interest in the amount of eighteen percent (18%) per annum on the amount of the unpaid tax from the date due until paid, both before and after judgment, shall be imposed on every person or company obligated to pay the tax imposed by this Chapter.