Utah Code 10-1-406. Limitation of other telecommunications taxes or fees
Current as of: 2024 | Check for updates
|
Other versions
(1) Subject to the other provisions of this section, a municipality may not levy or collect a telecommunications tax or fee on a person except for a telecommunications tax or fee imposed by the municipality:
Terms Used In Utah Code 10-1-406
- Highway: includes :(15)(a) a public bridge;(15)(b) a county way;(15)(c) a county road;(15)(d) a common road; and(15)(e) a state road. See Utah Code 68-3-12.5
- Municipal: means of or relating to a municipality. See Utah Code 10-1-104
- Municipality: means a city or town. See Utah Code 10-1-402
- Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-1-104
- telecommunications provider: means a person that:
(9)(a)(i) owns, controls, operates, or manages a telecommunications service; or(9)(a)(ii) engages in an activity described in Subsection (9)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 10-1-402- telecommunications tax or fee: means any of the following imposed by a municipality on a telecommunications provider:
(11)(a)(i) a tax;(11)(a)(ii) a license;(11)(a)(iii) a fee;(11)(a)(iv) a license fee;(11)(a)(v) a license tax;(11)(a)(vi) a franchise fee; or(11)(a)(vii) a charge similar to a tax, license, or fee described in Subsections (11)(a)(i) through (vi). See Utah Code 10-1-402(1)(a) on a telecommunications provider to recover the management costs of the municipality caused by the activities of the telecommunications provider in the right-of-way of a municipality if the telecommunications tax or fee:(1)(a)(i) is imposed in accordance with Section 72-7-102; and(1)(a)(ii) is not related to:(1)(a)(ii)(A) a municipality’s loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or(1)(a)(ii)(B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or(1)(b) on a person that:(1)(b)(i) is not subject to a municipal telecommunications license tax under this part; and(1)(b)(ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality.(2) Subsection (1)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance:(2)(a) related to excavation, construction, or installation of a telecommunications facility; and(2)(b) that addresses the safety and quality standards of the municipality for excavation, construction, or installation.(3) A telecommunications tax or fee imposed under Subsection (1)(b) shall be imposed:(3)(a) by ordinance; and(3)(b) on a competitively neutral basis.