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The rate of the tax levy shall be four percent (4%) of the telecommunication provider's gross receipts from telecommunications service that are attributed to the municipality. If the location of a transaction is determined to be other than this municipality then the rate imposed on the gross receipts for telecommunications services shall be determined pursuant to the provisions of Section 10-1-407, Utah Code (as amended).
Ord. No. 04-45, Enacted 6/17/2004Ord. No. 07-12, Amended, 5/3/2007