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2025 Utah Code
Title 10 - Utah Municipal Code
Chapter 1 - General Provisions
Part 4 - Municipal Telecommunications License Tax Act
- Section 401 - Title.
- Section 402 - Definitions.
- Section 403 - Levy of 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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