Municipal Telecommunications License Tax Act

  1. Law
  2. Utah Code
  3. Utah Municipal Code
  4. General Provisions
  5. Municipal Telecommunications License Tax Act

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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.