6-2-102. DEFINITIONS.
(1) "Gross Revenue" means the revenue derived from sales, use, or both sales and use of the service of public service providers within the City.
a. The determination of gross revenues under this Section may not include:
i. the sale of gas or electricity as special fuel for motor vehicles;
ii. the sale of telephone service provided by a public utility regulated by the Utah Public Service Commission other than:
1. exchange access services;
2. extended area service;
3. customer access line charges; and
4. any services for which a tax or other charge was being paid pursuant to Sections 11-26-1 et seq. Utah Code Annotated, 1953 as amended as of January 1, 1992; or
iii. a local charge.
(2) "Exchange access services" means telephone exchange lines or channels, and services provided in connection with them, which are necessary to provide access from the premises of a subscriber to the local switched public telecommunications network of the public utility to effect communication or the transfer of information.
a. "Exchange access services" does not include:
i. private line services;
ii. long distance toll services;
iii. carrier access services;
iv. telephonic services that are not regulated by the Utah Public Service Commission; and
v. services that emulate functions available in customer premises equipment.
(3) "Local charge" means the charge levied in Section 6-2-101.
(4) "Public Service Provider" means:
a. a public utility; or
b. a person or entity engaged in the business of supplying:
i. telephone service; or
ii. taxable energy as defined in Section 10-1-303 Utah Code Annotated, 1953 as amended.