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  6. Title 10 - Utah Municipal Code
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  10. Part 4 - Municipal Telecommunications License T...


Part 4 - Municipal Telecommunications License Tax Act


  • Section 401 - Title.
  • Section 402 - Definitions.
  • Section 403 - Municipality and military installation development authority may levy municipal telecommunications license tax -- Recovery from customers -- Enactment, repeal, or change in rate of tax -- Annexation.
  • Section 404 - Municipal telecommunications license tax ordinance provisions.
  • Section 405 - Collection of taxes by commission -- Uniform interlocal agreement -- Administrative charge -- Rulemaking authority.
  • Section 406 - Limitation of other telecommunications taxes or fees.
  • Section 407 - Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.
  • Section 408 - Procedure for taxes erroneously recovered from customers.
  • Section 410 - Transactions consisting of telecommunications service and nontelecommunications services.
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