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6,137 statutes · page 2 of 307
United States — Utah legislation
20 statutes shown from 6,137 source-backed records
This section defines key terms used in the part, including commission, delivered value, de minimis amount, energy supplier, municipality, taxable energy, and related franchise terms.
Energy sales and use tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions. Except as provided in Subsections (4) and (5), a municipality may levy a municipal energy sales and
Municipal energy sales and use tax ordinances must include required tax, exemption, administration, credit, and cross-reference provisions.
The commission must make rules for how delivered value is determined for taxable energy, and those rules must treat arm’s-length sales price as delivered value unless that price omits part of the taxable energy or delivered value.
Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality. Subject to Subsection (1)(b) and except as provided in Subsection (3) , the
Municipal energy sales and use taxes collected under this part must be reported to the commission on forms that identify the taxpayer’s municipality; if the municipality cannot be accurately determined, the commission must make rules to proportionally distribute the taxes collected.
A municipality generally may not impose or collect franchise taxes or contractual franchise fees from an energy supplier, except in specified circumstances.
This part is named the Municipal Telecommunications License Tax Act.
This section defines terms used in this part, including customer, end user, gross receipts, telecommunications provider, telecommunications service, service address, and telecommunications tax or fee.
Levy of telecommunications license tax -- Recovery from customers -- Enactment, repeal, or change in rate of tax -- Annexation. Subject to the provisions of this section, beginning July 1, 2004, a municipality may levy on and provide that
Municipal telecommunications license tax ordinance provisions. An ordinance required by Subsection 10-1-403(1) shall include a provision that: levies a municipal telecommunications license tax: on the gross receipts from telecommunications
The commission must collect and administer the municipal telecommunications license tax, and the uniform interlocal agreement must require monthly electronic transfer, audits, and an administrative charge.
Cities and municipalities are restricted from imposing certain broadband and telecommunications taxes or fees, with narrow exceptions and repeal deadlines for some existing general fees.
Gross receipts from telecommunications service are attributed to a municipality when the transaction is located there, and the tax rate is determined under the listed rules.
A customer generally may not sue a telecommunications provider over municipal telecommunications license taxes recovered from the customer unless the customer satisfies the same requirements that apply to a purchaser seeking a refund or credit.
Transactions consisting of telecommunications service and nontelecommunications services. For purposes of this section, "nontelecommunications services" means services or tangible personal property that are: not telecommunications service;
Abatement of weeds, garbage, public nuisances, and hazardous materials -- Selection of service provider. As used in this chapter, "hazardous materials" means the same as that term is defined in Section 19-6-902 . A municipal legislative
Inspection of property -- Notice -- Penalties. If a municipality adopts an ordinance describing the duties of a municipal inspector appointed under Section 10-11-1 , the ordinance: may, subject to Subsection (1)(b) , direct the inspector
If a property owner or responsible person ignores a Section 10-11-2 notice, a municipal inspector may abate the property conditions and send a payment statement; unpaid amounts can lead to a lien, court action, or certification to the county treasurer.
Costs of removal to be included in tax notice. A municipality may certify to the treasurer of the county in which a property described in Section 10-11-3 is located, the unpaid costs and expenses that the municipality has incurred under
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