Utah Chapter 01 — General Provisions
- 10-1-101 — Short title.
- 10-1-102 — Effective date.
- 10-1-103 — Construction.
- 10-1-104 — Definitions.
- 10-1-105 — No changes intended.
- 10-1-106 — Scope of act.
- 10-1-107 — Municipalities.
- 10-1-108 — Cumulative powers -- Powers not in derogation of state agencies.
- 10-1-109 — Saving clause.
- 10-1-110 — Continuation of prior law.
- 10-1-111 — Existing indebtedness.
- 10-1-112 — Headings do not limit sections.
- 10-1-113 — Severability clause.
- 10-1-114 — Repealer.
- 10-1-115 — Legislation enacted by Legislature.
- 10-1-116 — Notice to lieutenant governor of incorporation, dissolution, or boundary change -- Tax rate on new property included in municipality.
- 10-1-117 — Amending articles of incorporation -- Lieutenant governor certification -- Effective date.
- 10-1-118 — Changing the name of a municipality.
- 10-1-201 — Municipalities as political subdivisions of the state.
- 10-1-202 — Power to sue, contract, adopt municipal name and seal.
- 10-1-203 — License fees and taxes -- Disproportionate rental fee -- Application information to be transmitted to the county assessor.
- 10-1-301 — Title.
- 10-1-302 — Purpose and intent.
- 10-1-303 — Definitions.
- 10-1-304 — Municipality may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.
- 10-1-305 — Municipal energy sales and use tax ordinance provisions.
- 10-1-306 — Rules for delivered value and point of sale.
- 10-1-307 — Collection of taxes by commission -- Distribution of revenues -- Charge for services -- Collection of taxes by municipality.
- 10-1-308 — Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
- 10-1-310 — Existing energy franchise taxes or contractual franchise fees.
- 10-1-401 — Title.
- 10-1-402 — Definitions.
- 10-1-403 — Municipality may levy municipal telecommunications license tax -- Recovery from customers -- Enactment, repeal, or change in rate of tax -- Annexation.
- 10-1-404 — Municipal telecommunications license tax ordinance provisions.
- 10-1-405 — Collection of taxes by commission -- Uniform interlocal agreement -- Rulemaking authority -- Charge for services.
- 10-1-406 — Limitation of other telecommunications taxes or fees.
- 10-1-407 — Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.
- 10-1-408 — Procedure for taxes erroneously recovered from customers.
- 10-1-409 — Report on rate information.
- 10-1-410 — Transactions consisting of telecommunications service and nontelecommunications services.