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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 26 - Multi-Channel Video or Audio Service Tax Act
Section 102 - Definitions.
Universal Citation:
UT Code § 59-26-102 (2025)
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59-26-102. Definitions.
As used in this chapter:
Amended by Chapter 288, 2007 General Session
As used in this chapter:
- (1) "County or municipality franchise fee" means a franchise fee that a county or municipality receives from a multi-channel video or audio service provider.
- (2) "Franchise fee" is as defined in 47 U.S.C. Sec. 542, except that the term "cable operator" or "cable subscriber" shall be interpreted to include a multi-channel video or audio service provider.
- (3)
- (a) "Multi-channel video or audio service provider" means any person or group of persons that:
- (i) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or
- (ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service.
- (b) "Multi-channel video or audio service provider" includes the following except as specifically exempted by state or federal law:
- (i) a cable operator;
- (ii) a CATV provider;
- (iii) a multi-point distribution provider;
- (iv) a MMDS provider;
- (v) a SMATV operator;
- (vi) a direct-to-home satellite service provider; or
- (vii) a DBS provider.
- (a) "Multi-channel video or audio service provider" means any person or group of persons that:
- (4) "Municipality" means a city or town.
Amended by Chapter 288, 2007 General Session
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