Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality. Subject to Subsection (1)(b) and exc…
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administrative chargeannual collection thresholddefinitionselectronic transferenergy salesenergy sales and use taxenergy sales taxenergy supplier tax remittanceenergy supplygas suppliergas supplier compliancemonthly remittancemunicipal energy sales and use taxmunicipal paymentsmunicipal remittancemunicipal revenuesmunicipal tax rate adjustmentmunicipal tax remittancenatural gasnatural gas tax rate reductionrebate amountrevenue distributionsales and use taxsales and use tax collectionsales and use tax filing frequencysales taxtaxtax administrationtax collectiontax filingtax filing timingtax proceedstax rate reductiontax remittancetax revenue transferuse tax
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“Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality. Subject to Subsection (1)(b) and except as provided in Subsection (3) , the”
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Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality. Subject to Subsection (1)(b) and except as provided in Subsection (3) , the
“2005 base amount” means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of that tax’s proceeds paid to the municipality for fiscal year 2005.
Nothing in this Subsection (6) may be construed to require a reduction under Subsection (6)(b) or (c) if the rebate amount is zero or negative.
Section 10-1-307(6)(d)
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Showing 59 of 59 provisions
Provision 59
Part 10-1-3
part 10-1-3 Municipal Energy Sales and Use Tax Act
§ 10-1-307Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.Provision
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Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality. Subject to Subsection (1)(b) and except as provided in Subsection (3) , the
Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.
Subject to Subsection (1)(b) and except as provided in Subsection (3) , the commission shall administer, collect, and enforce the municipal energy sales and use tax from energy suppliers according to the procedures established in: Title 59, Chapter 1, General Taxation Policies ; and Title 59, Chapter 12, Part 1, Tax Collection , except for Sections 59-12-107.1 and 59-12-123 . If an energy supplier pays a municipal energy sales and use tax to the commission, the energy supplier shall pay the municipal energy sales and use tax to the commission: monthly on or before the last day of the month immediately following the last day of the previous month if: the energy supplier is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the energy supplier is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or quarterly on or before the last day of the month immediately following the last day of the previous quarter if the energy supplier is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 . Except as provided in Subsections 10-1-203(3)(d) , 10-1-305(5) , and 10-1-310(2) and subject to Subsection (6) , the commission shall pay a municipality the difference between: the entire amount collected by the commission from the municipal energy sales and use tax authorized by this part based on: the point of sale of the taxable energy if a taxable sale occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; or the point of use of the taxable energy if the use occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; and the administrative charge described in Subsection (2)(c) . In accordance with Subsection (2)(a) , the commission shall transfer to the municipality monthly by electronic transfer the revenues generated by the municipal energy sales and use tax levied by the municipality and collected by the commission. Subject to Subsection (2)(c)(ii) , the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a municipal energy sales and use tax under this part. The commission may not retain or deposit an administrative charge from revenues a municipality collects under Subsection (3) from a tax under this part. An energy supplier shall pay the municipal energy sales and use tax revenues it collects from its customers under this part directly to each municipality in which the energy supplier has sales of taxable energy if: the municipality is the energy supplier; or the energy supplier estimates that the municipal energy sales and use tax collected annually by the energy supplier from its Utah customers equals $1,000,000 or more; and the energy supplier collects the tax imposed by this part. An energy supplier paying a tax under this part directly to a municipality may retain the percentage of the tax authorized under Subsection 59-12-108(2) for the energy supplier's costs of collecting and remitting the tax. An energy supplier paying the tax under this part directly to a municipality shall file an information return with the commission, at least annually, on a form prescribed by the commission. As used in this Subsection (6) : "2005 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2005. "2006 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006, reduced by the 2006 rebate amount. "2006 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006; and the 2005 base amount, plus: 10% of the 2005 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2006. "2007 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007; and the 2006 base amount, plus: 10% of the 2006 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2007. "Fiscal year 2005" means the period beginning July 1, 2004 and ending June 30, 2005. "Fiscal year 2006" means the period beginning July 1, 2005 and ending June 30, 2006. "Fiscal year 2007" means the period beginning July 1, 2006 and ending June 30, 2007. "Gas supplier" means an energy supplier that supplies natural gas. "Natural gas portion" means the amount of municipal energy sales and use tax proceeds attributable to sales and uses of natural gas. In December 2006, each gas supplier shall reduce the natural gas portion of municipal energy sales and use gas proceeds to be paid to a municipality by the 2006 rebate amount. If the 2006 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2006, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2006 rebate amount is exhausted. For December 2006 and for each month thereafter that the gas supplier is required under Subsection (6)(b)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality. In December 2007, each gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality by the 2007 rebate amount. If the 2007 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2007, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2007 rebate amount is exhausted. For December 2007 and for each month thereafter that the gas supplier is required under Subsection (6)(c)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality. Nothing in this Subsection (6) may be construed to require a reduction under Subsection (6)(b) or (c) if the rebate amount is zero or negative.
The commission must administer, collect, and enforce the municipal energy sales and use tax, and energy suppliers must remit it to the commission on specified monthly or quarterly schedules depending on their filing status.
Subject to Subsection (1)(b) and except as provided in Subsection (3) , the commission shall administer, collect, and enforce the municipal energy sales and use tax from energy suppliers according to the procedures established in: Title 59, Chapter 1, General Taxation Policies ; and Title 59, Chapter 12, Part 1, Tax Collection , except for Sections 59-12-107.1 and 59-12-123 . If an energy supplier pays a municipal energy sales and use tax to the commission, the energy supplier shall pay the municipal energy sales and use tax to the commission: monthly on or before the last day of the month immediately following the last day of the previous month if: the energy supplier is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the energy supplier is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or quarterly on or before the last day of the month immediately following the last day of the previous quarter if the energy supplier is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 .
The commission must administer, collect, and enforce the municipal energy sales and use tax from energy suppliers, subject to Subsection (1)(b) and except as provided in Subsection (3).
Subject to Subsection (1)(b) and except as provided in Subsection (3) , the commission shall administer, collect, and enforce the municipal energy sales and use tax from energy suppliers according to the procedures established in: Title 59, Chapter 1, General Taxation Policies ; and Title 59, Chapter 12, Part 1, Tax Collection , except for Sections 59-12-107.1 and 59-12-123 .
If an energy supplier pays a municipal energy sales and use tax to the commission, the energy supplier shall pay the municipal energy sales and use tax to the commission: monthly on or before the last day of the month immediately following
If an energy supplier pays a municipal energy sales and use tax to the commission, the energy supplier shall pay the municipal energy sales and use tax to the commission: monthly on or before the last day of the month immediately following the last day of the previous month if: the energy supplier is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the energy supplier is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or quarterly on or before the last day of the month immediately following the last day of the previous quarter if the energy supplier is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 .
A monthly timing rule applies, with filing timing tied to the last day of the next month after the previous month, in the stated energy supplier scenarios.
monthly on or before the last day of the month immediately following the last day of the previous month if: the energy supplier is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the energy supplier is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or
If an energy supplier must file quarterly with the commission, the return is due on or before the last day of the month after the previous quarter ends.
quarterly on or before the last day of the month immediately following the last day of the previous quarter if the energy supplier is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 .
Except as provided in Subsections 10-1-203(3)(d) , 10-1-305(5) , and 10-1-310(2) and subject to Subsection (6) , the commission shall pay a municipality the difference between: the entire amount collected by the commission from the
Except as provided in Subsections 10-1-203(3)(d) , 10-1-305(5) , and 10-1-310(2) and subject to Subsection (6) , the commission shall pay a municipality the difference between: the entire amount collected by the commission from the municipal energy sales and use tax authorized by this part based on: the point of sale of the taxable energy if a taxable sale occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; or the point of use of the taxable energy if the use occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; and the administrative charge described in Subsection (2)(c) . In accordance with Subsection (2)(a) , the commission shall transfer to the municipality monthly by electronic transfer the revenues generated by the municipal energy sales and use tax levied by the municipality and collected by the commission. Subject to Subsection (2)(c)(ii) , the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a municipal energy sales and use tax under this part. The commission may not retain or deposit an administrative charge from revenues a municipality collects under Subsection (3) from a tax under this part.
The commission must pay a municipality the difference between the energy tax amount it collected and the administrative charge, subject to stated exceptions and subsection (6).
Except as provided in Subsections 10-1-203(3)(d) , 10-1-305(5) , and 10-1-310(2) and subject to Subsection (6) , the commission shall pay a municipality the difference between: the entire amount collected by the commission from the municipal energy sales and use tax authorized by this part based on: the point of sale of the taxable energy if a taxable sale occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; or the point of use of the taxable energy if the use occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; and the administrative charge described in Subsection (2)(c) .
The commission collects the entire amount of the municipal energy sales and use tax authorized by this part, using point of sale or point of use as the basis depending on the municipality and the taxable energy transaction.
the entire amount collected by the commission from the municipal energy sales and use tax authorized by this part based on: the point of sale of the taxable energy if a taxable sale occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; or the point of use of the taxable energy if the use occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; and
the point of sale of the taxable energy if a taxable sale occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; or
the point of sale of the taxable energy if a taxable sale occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; or
the point of use of the taxable energy if the use occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; and
the point of use of the taxable energy if the use occurs in a municipality that imposes a municipal energy sales and use tax as provided in this part; and
The commission must transfer the collected municipal energy sales and use tax revenues to the municipality monthly by electronic transfer.
In accordance with Subsection (2)(a) , the commission shall transfer to the municipality monthly by electronic transfer the revenues generated by the municipal energy sales and use tax levied by the municipality and collected by the commission.
The commission must retain and deposit an administrative charge from certain municipal energy sales and use tax revenues, but must not do so for revenues a municipality collects under Subsection (3).
Subject to Subsection (2)(c)(ii) , the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a municipal energy sales and use tax under this part. The commission may not retain or deposit an administrative charge from revenues a municipality collects under Subsection (3) from a tax under this part.
The commission must retain and deposit an administrative charge from revenues collected from a municipal energy sales and use tax, subject to the cited subsection and Section 59-1-306.
Subject to Subsection (2)(c)(ii) , the commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a municipal energy sales and use tax under this part.
The commission may not retain or deposit an administrative charge from revenues a municipality collects under Subsection (3) from a tax under this part.
The commission may not retain or deposit an administrative charge from revenues a municipality collects under Subsection (3) from a tax under this part.
An energy supplier shall pay the municipal energy sales and use tax revenues it collects from its customers under this part directly to each municipality in which the energy supplier has sales of taxable energy if: the municipality is the
An energy supplier shall pay the municipal energy sales and use tax revenues it collects from its customers under this part directly to each municipality in which the energy supplier has sales of taxable energy if: the municipality is the energy supplier; or the energy supplier estimates that the municipal energy sales and use tax collected annually by the energy supplier from its Utah customers equals $1,000,000 or more; and the energy supplier collects the tax imposed by this part.
An energy supplier is described as estimating that its annual municipal energy sales and use tax collected from Utah customers is $1,000,000 or more, and as collecting the tax imposed by this part.
the energy supplier estimates that the municipal energy sales and use tax collected annually by the energy supplier from its Utah customers equals $1,000,000 or more; and the energy supplier collects the tax imposed by this part.
The energy supplier estimates that the annual municipal energy sales and use tax collected from its Utah customers equals $1,000,000 or more.
the energy supplier estimates that the municipal energy sales and use tax collected annually by the energy supplier from its Utah customers equals $1,000,000 or more; and
An energy supplier paying a tax directly to a municipality may keep the authorized percentage for its collection and remittance costs.
An energy supplier paying a tax under this part directly to a municipality may retain the percentage of the tax authorized under Subsection 59-12-108(2) for the energy supplier's costs of collecting and remitting the tax.
An energy supplier that pays the tax directly to a municipality must file an information return with the commission at least annually.
An energy supplier paying the tax under this part directly to a municipality shall file an information return with the commission, at least annually, on a form prescribed by the commission.
This subsection defines several rebate and base amount terms and requires gas suppliers to reduce municipal energy sales and use tax proceeds, and related natural-gas tax rates, in December 2006 and December 2007. It also requires municipalities to provide the needed tax-rate reduction amounts, and no reduction is required if the rebate amount is zero or negative.
As used in this Subsection (6) : "2005 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2005. "2006 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006, reduced by the 2006 rebate amount. "2006 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006; and the 2005 base amount, plus: 10% of the 2005 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2006. "2007 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007; and the 2006 base amount, plus: 10% of the 2006 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2007. "Fiscal year 2005" means the period beginning July 1, 2004 and ending June 30, 2005. "Fiscal year 2006" means the period beginning July 1, 2005 and ending June 30, 2006. "Fiscal year 2007" means the period beginning July 1, 2006 and ending June 30, 2007. "Gas supplier" means an energy supplier that supplies natural gas. "Natural gas portion" means the amount of municipal energy sales and use tax proceeds attributable to sales and uses of natural gas. In December 2006, each gas supplier shall reduce the natural gas portion of municipal energy sales and use gas proceeds to be paid to a municipality by the 2006 rebate amount. If the 2006 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2006, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2006 rebate amount is exhausted. For December 2006 and for each month thereafter that the gas supplier is required under Subsection (6)(b)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality. In December 2007, each gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality by the 2007 rebate amount. If the 2007 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2007, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2007 rebate amount is exhausted. For December 2007 and for each month thereafter that the gas supplier is required under Subsection (6)(c)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality. Nothing in this Subsection (6) may be construed to require a reduction under Subsection (6)(b) or (c) if the rebate amount is zero or negative.
As used in this Subsection (6) : "2005 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal
As used in this Subsection (6) : "2005 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2005. "2006 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006, reduced by the 2006 rebate amount. "2006 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006; and the 2005 base amount, plus: 10% of the 2005 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2006. "2007 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007; and the 2006 base amount, plus: 10% of the 2006 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2007. "Fiscal year 2005" means the period beginning July 1, 2004 and ending June 30, 2005. "Fiscal year 2006" means the period beginning July 1, 2005 and ending June 30, 2006. "Fiscal year 2007" means the period beginning July 1, 2006 and ending June 30, 2007. "Gas supplier" means an energy supplier that supplies natural gas. "Natural gas portion" means the amount of municipal energy sales and use tax proceeds attributable to sales and uses of natural gas.
“2005 base amount” means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of that tax’s proceeds paid to the municipality for fiscal year 2005.
"2005 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2005.
Defines “2006 base amount” for a municipality with a municipal energy sales and use tax.
"2006 base amount" means, for a municipality that imposes a municipal energy sales and use tax, the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006, reduced by the 2006 rebate amount.
Defines “2006 rebate amount” for a municipality that imposes a municipal energy sales and use tax.
"2006 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006; and the 2005 base amount, plus: 10% of the 2005 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2006.
the 2005 base amount, plus: 10% of the 2005 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal
the 2005 base amount, plus: 10% of the 2005 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2006.
the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during
the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2006 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2006.
Defines “2007 rebate amount” for a municipality that imposes a municipal energy sales and use tax.
"2007 rebate amount" means, for a municipality that imposes a municipal energy sales and use tax, the difference between: the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007; and the 2006 base amount, plus: 10% of the 2006 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2007.
The amount is the 2006 base amount plus 10% of that amount, plus the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to a rate increase implemented during fiscal year 2007.
the 2006 base amount, plus: 10% of the 2006 base amount; and the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2007.
the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during
the natural gas portion of municipal energy sales and use tax proceeds paid to the municipality for fiscal year 2007 attributable to an increase in the rate of the municipal energy sales and use tax implemented by the municipality during fiscal year 2007.
Gas suppliers must reduce certain municipal energy sales and use tax proceeds for December 2006, and keep reducing them later if the 2006 rebate amount is not fully covered. Municipalities must provide the corresponding tax-rate reduction amount.
In December 2006, each gas supplier shall reduce the natural gas portion of municipal energy sales and use gas proceeds to be paid to a municipality by the 2006 rebate amount. If the 2006 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2006, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2006 rebate amount is exhausted. For December 2006 and for each month thereafter that the gas supplier is required under Subsection (6)(b)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality.
In December 2006, each gas supplier must reduce the natural gas portion of municipal energy sales and use gas proceeds to be paid to a municipality by the 2006 rebate amount.
In December 2006, each gas supplier shall reduce the natural gas portion of municipal energy sales and use gas proceeds to be paid to a municipality by the 2006 rebate amount.
If the 2006 rebate amount is greater than the December 2006 natural gas portion of municipal energy sales and use tax proceeds, the gas supplier must reduce the amount paid to the municipality each month until the rebate is exhausted.
If the 2006 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2006, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2006 rebate amount is exhausted.
For December 2006 and later qualifying months, municipalities imposing the tax must tell the gas supplier how much the natural-gas tax rate would need to be reduced, and gas suppliers must reduce that rate by the amount the municipality provides.
For December 2006 and for each month thereafter that the gas supplier is required under Subsection (6)(b)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality.
A municipality that imposes a municipal energy sales and use tax must give the gas supplier the amount needed to reduce the tax rate for natural gas sales and uses.
each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and
Each gas supplier must reduce the municipal energy sales and use tax rate for natural gas sales and uses by the amount of the municipality’s tax rate reduction.
each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality.
Gas suppliers must reduce the natural gas portion of municipal energy sales and use tax proceeds in December 2007, and continue monthly if needed until the 2007 rebate amount is used up.
In December 2007, each gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality by the 2007 rebate amount. If the 2007 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2007, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2007 rebate amount is exhausted. For December 2007 and for each month thereafter that the gas supplier is required under Subsection (6)(c)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality.
In December 2007, each gas supplier must reduce the natural gas portion of municipal energy sales and use tax proceeds paid to a municipality by the 2007 rebate amount.
In December 2007, each gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality by the 2007 rebate amount.
If the 2007 rebate amount is greater than the December 2007 natural gas portion of municipal energy sales and use tax proceeds, the gas supplier must reduce the amount paid to the municipality each month until the rebate is used up.
If the 2007 rebate amount exceeds the amount of the natural gas portion of municipal energy sales and use tax proceeds for December 2007, the gas supplier shall reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality each month thereafter until the 2007 rebate amount is exhausted.
A municipality that imposes a municipal energy sales and use tax must tell the gas supplier how much the tax rate on natural-gas sales and uses would need to be reduced, and the gas supplier must make that reduction.
For December 2007 and for each month thereafter that the gas supplier is required under Subsection (6)(c)(ii) to reduce the natural gas portion of municipal energy sales and use tax proceeds to be paid to a municipality: each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality.
A municipality that imposes a municipal energy sales and use tax must give the gas supplier the amount needed to reduce the natural gas tax rate so the natural gas portion of proceeds falls by the same amount as the municipality’s reduction.
each municipality imposing a municipal energy sales and use tax shall provide the gas supplier with the amount by which its municipal energy sales and use tax rate applicable to the sales and uses of natural gas would need to be reduced in order to reduce the natural gas portion of municipal energy sales and use tax proceeds by the same amount as the reduction to the municipality; and
Each gas supplier must reduce the municipal energy sales and use tax rate for natural gas sales and uses by the amount of the municipality’s tax rate reduction.
each gas supplier shall reduce the municipal energy sales and use tax rate applicable to sales and uses of natural gas by the amount of the tax rate reduction provided by the municipality.
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