United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-403

Source excerpt

annexationannexation noticecustomer billingdata disclosuredata sharingdefinitionsdistribution of revenuedistrict sales tax areaeffective dategross receiptsgross receipts taxgross receipts tax ratelicense taxlicense tax recoverylocal taxmunicipal license taxmunicipal licensingmunicipal licensing taxmunicipal noticemunicipal taxmunicipal tax administrationmunicipal taxationmunicipal telecommunications license taxnotice requirementsordinance adoptionproject arearate changerevenue distributionservice attributiontax collectiontax effective datetax enactmenttax ratetax rate changetax rate changestax recovery from customerstax repealtelecommunications license taxtelecommunications providerstelecommunications servicetelecommunications service taxtelecommunications servicestelecommunications taxtelecommunications taxation

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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“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”

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Levy of telecommunications license tax -- Recovery from customers -- Enactment, repeal, or change in rate of tax -- Annexation.

Section 10-1-403

Subsection 10-1-403(3)(a)(ii)

“Annexing area” means an area annexed into a municipality.

Section 10-1-403(3)(a)(ii)

Subsection 10-1-403(3)(c)(i)

If an annexation after July 1, 2004 changes the tax rate for an annexing area, the change takes effect on the first day of a calendar quarter and only after a 90-day period from the commission’s receipt of required notice from the municipality.

Section 10-1-403(3)(c)(i)

Subsection 10-1-403(5)(a)

The municipality has an ordinance in effect on June 30, 2007 that levies a municipal telecommunications license tax above 3.5%.

Section 10-1-403(5)(a)

Subsection 10-1-403(7)(b)

The data in Subsection (7)(a) must include the State Tax Commission’s breakdown of military installation development authority revenue, including reports of collections and distributions.

Section 10-1-403(7)(b)

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Showing 47 of 47 provisions

Provision 41Repeal 6

Part 10-1-4

part 10-1-4 Municipal Telecommunications License Tax Act

§ 10-1-403Levy of telecommunications license tax -- Recovery from customers -- Enactment, repeal, or change in rate of tax -- Annexation.Repeal

Source excerpt

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 there is collected from a telecommunications provider a municipal telecommunications license tax on the telecommunications provider's gross receipts from telecommunications service that are attributed to the municipality in accordance with Section 10-1-407 . Subject to Section 63H-1-203 , the military installation development authority created in Section 63H-1-201 may levy and collect a municipal telecommunications license tax under this part for telecommunications service provided within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality. Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 , may levy and collect a municipal telecommunications license tax under this part for telecommunications service provided within the district sales tax area, as defined in Section 11-70-101 , to the same extent and in the same manner that a municipality is authorized to levy and collect a municipal telecommunications license tax under this part. To levy and provide for the collection of a municipal telecommunications license tax under this part, the municipality shall adopt an ordinance that complies with the requirements of Section 10-1-404 . Beginning on July 1, 2007, a municipal telecommunications license tax imposed under this part shall be at a rate of up to 3.5% of the telecommunications provider's gross receipts from telecommunications service that are attributed to the municipality in accordance with Section 10-1-407 . A telecommunications provider may recover the amounts paid in municipal telecommunications license taxes from the customers of the telecommunications provider within the municipality imposing the municipal telecommunications license tax through a charge that is separately identified in the statement of the transaction with the customer as the recovery of a tax. For purposes of this Subsection (3): "Annexation" means an annexation to a municipality under Title 10, Chapter 2, Part 4, Annexation. "Annexing area" means an area that is annexed into a municipality. If, on or after July 1, 2004, a municipality enacts or repeals a tax or changes the rate of the tax under this part, the enactment, repeal, or change shall take effect: on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b)(ii) from the municipality. The notice described in Subsection (3)(b)(i)(B) shall state: that the municipality will enact or repeal a tax under this part or change the rate of the tax; the statutory authority for the tax described in Subsection (3)(b)(ii)(A); the effective date of the tax described in Subsection (3)(b)(ii)(A); and if the municipality enacts the municipal telecommunications license tax or changes the rate of the tax, the new rate of the tax. If, for an annexation that occurs on or after July 1, 2004, the annexation will result in a change in the rate of the tax under this part for an annexing area, the change shall take effect: on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(c)(ii) from the municipality that annexes the annexing area. The notice described in Subsection (3)(c)(i)(B) shall state: that the annexation described in Subsection (3)(c)(i) will result in a change in the rate of a tax under this part for the annexing area; the statutory authority for the tax described in Subsection (3)(c)(ii)(A); the effective date of the tax described in Subsection (3)(c)(ii)(A); and the new rate of the tax described in Subsection (3)(c)(ii)(A). Notwithstanding Subsection (3)(b), for purposes of a change in a municipal telecommunications license tax rate that takes effect on July 1, 2007, a municipality is not subject to the notice requirements of Subsection (3)(b) if: on June 30, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that exceeds 3.5%; and on July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate of 3.5%. Notwithstanding Subsection (3)(b), for purposes of a change in a municipal telecommunications license tax rate that takes effect on July 1, 2007, the 90-day period described in Subsection (3)(b)(i)(B) is considered to be a 30-day period if: on June 30, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that exceeds 3.5%; and on July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that is less than 3.5%. A municipality may not levy or collect a municipal telecommunications license tax for telecommunications service provided within any portion of the municipality that is within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act. Beginning October 1, 2024, a municipality may not levy or collect a municipal telecommunications license fee for telecommunications service provided within any portion of the municipality that is within the district sales tax area, as defined in Section 11-70-101 . Subsection (6)(a) does not apply to: the military installation development authority's levy of a municipal telecommunications license tax; or the levy of a municipal telecommunications license tax by the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 . The State Tax Commission shall provide to the military installation development authority the collection data necessary to verify that revenue collected by the State Tax Commission is distributed to the military installation development authority in accordance with this part. The data described in Subsection (7)(a) shall include the State Tax Commission's breakdown of military installation development authority revenue, including reports of collections and distributions.

Section 10-1-403Verify source

§ 10-1-403(1)Subsection 10-1-403(1)Provision

Source excerpt

This provision allows certain local authorities to levy and collect a municipal telecommunications license tax, and requires a municipality to adopt a complying ordinance to do so.

Subject to the provisions of this section, beginning July 1, 2004, a municipality may levy on and provide that there is collected from a telecommunications provider a municipal telecommunications license tax on the telecommunications provider's gross receipts from telecommunications service that are attributed to the municipality in accordance with Section 10-1-407 . Subject to Section 63H-1-203 , the military installation development authority created in Section 63H-1-201 may levy and collect a municipal telecommunications license tax under this part for telecommunications service provided within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality. Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 , may levy and collect a municipal telecommunications license tax under this part for telecommunications service provided within the district sales tax area, as defined in Section 11-70-101 , to the same extent and in the same manner that a municipality is authorized to levy and collect a municipal telecommunications license tax under this part. To levy and provide for the collection of a municipal telecommunications license tax under this part, the municipality shall adopt an ordinance that complies with the requirements of Section 10-1-404 . Beginning on July 1, 2007, a municipal telecommunications license tax imposed under this part shall be at a rate of up to 3.5% of the telecommunications provider's gross receipts from telecommunications service that are attributed to the municipality in accordance with Section 10-1-407 .

Section 10-1-403(1)Verify source

§ 10-1-403(1)(a)Subsection 10-1-403(1)(a)Provision

Source excerpt

This provision allows certain local authorities to levy and collect a municipal telecommunications license tax, subject to stated conditions and dates.

Section 10-1-403(1)(a)Verify source

§ 10-1-403(1)(a)(i)Subsection 10-1-403(1)(a)(i)Provision

Source excerpt

Section 10-1-403(1)(a)(i)Verify source

§ 10-1-403(1)(a)(ii)Subsection 10-1-403(1)(a)(ii)Provision

Source excerpt

The military installation development authority may levy and collect a municipal telecommunications license tax for telecommunications service within a project area, subject to Section 63H-1-203.

Subject to Section 63H-1-203 , the military installation development authority created in Section 63H-1-201 may levy and collect a municipal telecommunications license tax under this part for telecommunications service provided within a project area described in a project area plan adopted by the authority under Title 63H, Chapter 1, Military Installation Development Authority Act, as though the authority were a municipality.

Section 10-1-403(1)(a)(ii)Verify source

§ 10-1-403(1)(a)(iii)Subsection 10-1-403(1)(a)(iii)Provision

Source excerpt

Starting October 1, 2024, the Utah Fairpark Area Investment and Restoration District may levy and collect a municipal telecommunications license tax for telecommunications service within the district sales tax area.

Beginning October 1, 2024, the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 , may levy and collect a municipal telecommunications license tax under this part for telecommunications service provided within the district sales tax area, as defined in Section 11-70-101 , to the same extent and in the same manner that a municipality is authorized to levy and collect a municipal telecommunications license tax under this part.

Section 10-1-403(1)(a)(iii)Verify source

§ 10-1-403(1)(b)Subsection 10-1-403(1)(b)Provision

Source excerpt

The municipality must adopt an ordinance that complies with Section 10-1-404 to levy and collect a municipal telecommunications license tax under this part.

To levy and provide for the collection of a municipal telecommunications license tax under this part, the municipality shall adopt an ordinance that complies with the requirements of Section 10-1-404 .

Section 10-1-403(1)(b)Verify source

§ 10-1-403(1)(c)Subsection 10-1-403(1)(c)Provision

Source excerpt

Beginning July 1, 2007, a municipal telecommunications license tax under this part may be set at a rate of up to 3.5% of the telecommunications provider’s gross receipts attributed to the municipality under Section 10-1-407.

Beginning on July 1, 2007, a municipal telecommunications license tax imposed under this part shall be at a rate of up to 3.5% of the telecommunications provider's gross receipts from telecommunications service that are attributed to the municipality in accordance with Section 10-1-407 .

Section 10-1-403(1)(c)Verify source

§ 10-1-403(2)Subsection 10-1-403(2)Provision

Source excerpt

A telecommunications provider may recover municipal telecommunications license taxes from customers in the taxing municipality by using a separately identified charge.

A telecommunications provider may recover the amounts paid in municipal telecommunications license taxes from the customers of the telecommunications provider within the municipality imposing the municipal telecommunications license tax through a charge that is separately identified in the statement of the transaction with the customer as the recovery of a tax.

Section 10-1-403(2)Verify source

§ 10-1-403(3)Subsection 10-1-403(3)Repeal

Source excerpt

This subsection defines “annexation” and “annexing area,” and delays certain municipal tax enactments, repeals, and tax-rate changes until a calendar quarter start and a 90-day period after the commission receives the required notice.

For purposes of this Subsection (3): "Annexation" means an annexation to a municipality under Title 10, Chapter 2, Part 4, Annexation. "Annexing area" means an area that is annexed into a municipality. If, on or after July 1, 2004, a municipality enacts or repeals a tax or changes the rate of the tax under this part, the enactment, repeal, or change shall take effect: on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b)(ii) from the municipality. The notice described in Subsection (3)(b)(i)(B) shall state: that the municipality will enact or repeal a tax under this part or change the rate of the tax; the statutory authority for the tax described in Subsection (3)(b)(ii)(A); the effective date of the tax described in Subsection (3)(b)(ii)(A); and if the municipality enacts the municipal telecommunications license tax or changes the rate of the tax, the new rate of the tax. If, for an annexation that occurs on or after July 1, 2004, the annexation will result in a change in the rate of the tax under this part for an annexing area, the change shall take effect: on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(c)(ii) from the municipality that annexes the annexing area. The notice described in Subsection (3)(c)(i)(B) shall state: that the annexation described in Subsection (3)(c)(i) will result in a change in the rate of a tax under this part for the annexing area; the statutory authority for the tax described in Subsection (3)(c)(ii)(A); the effective date of the tax described in Subsection (3)(c)(ii)(A); and the new rate of the tax described in Subsection (3)(c)(ii)(A).

Section 10-1-403(3)Verify source

§ 10-1-403(3)(a)Subsection 10-1-403(3)(a)Provision

Source excerpt

This subsection defines “annexation” and “annexing area” for Subsection (3).

Section 10-1-403(3)(a)Verify source

§ 10-1-403(3)(a)(i)Subsection 10-1-403(3)(a)(i)Provision

Source excerpt

“Annexation” means an annexation to a municipality under Title 10, Chapter 2, Part 4.

"Annexation" means an annexation to a municipality under Title 10, Chapter 2, Part 4, Annexation.

Section 10-1-403(3)(a)(i)Verify source

§ 10-1-403(3)(a)(ii)Subsection 10-1-403(3)(a)(ii)Provision

Source excerpt

“Annexing area” means an area annexed into a municipality.

"Annexing area" means an area that is annexed into a municipality.

Section 10-1-403(3)(a)(ii)Verify source

§ 10-1-403(3)(b)Subsection 10-1-403(3)(b)Repeal

Source excerpt

If, on or after July 1, 2004, a municipality enacts or repeals a tax or changes the rate of the tax under this part, the enactment, repeal, or change shall take effect: on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b)(ii) from the municipality. The notice described in Subsection (3)(b)(i)(B) shall state: that the municipality will enact or repeal a tax under this part or change the rate of the tax; the statutory authority for the tax described in Subsection (3)(b)(ii)(A); the effective date of the tax described in Subsection (3)(b)(ii)(A); and if the municipality enacts the municipal telecommunications license tax or changes the rate of the tax, the new rate of the tax.

Section 10-1-403(3)(b)Verify source

§ 10-1-403(3)(b)(i)Subsection 10-1-403(3)(b)(i)Repeal

Source excerpt

A municipality’s tax enactment, repeal, or rate change takes effect only on the first day of a calendar quarter and only after a 90-day period after the commission receives the required notice.

Section 10-1-403(3)(b)(i)Verify source

§ 10-1-403(3)(b)(i)(A)Subsection 10-1-403(3)(b)(i)(A)Provision

Source excerpt

A timing step occurs on the first day of a calendar quarter.

on the first day of a calendar quarter; and

Section 10-1-403(3)(b)(i)(A)Verify source

§ 10-1-403(3)(b)(i)(B)Subsection 10-1-403(3)(b)(i)(B)Provision

Source excerpt

A 90-day period starts when the commission receives qualifying notice from the municipality.

after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(b)(ii) from the municipality.

Section 10-1-403(3)(b)(i)(B)Verify source

§ 10-1-403(3)(b)(ii)Subsection 10-1-403(3)(b)(ii)Repeal

Source excerpt

The notice must state the tax action, legal authority, effective date, and—if applicable—the new rate.

The notice described in Subsection (3)(b)(i)(B) shall state: that the municipality will enact or repeal a tax under this part or change the rate of the tax; the statutory authority for the tax described in Subsection (3)(b)(ii)(A); the effective date of the tax described in Subsection (3)(b)(ii)(A); and if the municipality enacts the municipal telecommunications license tax or changes the rate of the tax, the new rate of the tax.

Section 10-1-403(3)(b)(ii)Verify source

§ 10-1-403(3)(b)(ii)(A)Subsection 10-1-403(3)(b)(ii)(A)Repeal

Source excerpt

The municipality may enact or repeal a tax under this part, or change the tax rate.

that the municipality will enact or repeal a tax under this part or change the rate of the tax;

Section 10-1-403(3)(b)(ii)(A)Verify source

§ 10-1-403(3)(b)(ii)(B)Subsection 10-1-403(3)(b)(ii)(B)Provision

Source excerpt

the statutory authority for the tax described in Subsection (3)(b)(ii)(A);

Section 10-1-403(3)(b)(ii)(B)Verify source

§ 10-1-403(3)(b)(ii)(C)Subsection 10-1-403(3)(b)(ii)(C)Provision

Source excerpt

the effective date of the tax described in Subsection (3)(b)(ii)(A); and

Section 10-1-403(3)(b)(ii)(C)Verify source

§ 10-1-403(3)(b)(ii)(D)Subsection 10-1-403(3)(b)(ii)(D)Provision

Source excerpt

if the municipality enacts the municipal telecommunications license tax or changes the rate of the tax, the new rate of the tax.

Section 10-1-403(3)(b)(ii)(D)Verify source

§ 10-1-403(3)(c)Subsection 10-1-403(3)(c)Provision

Source excerpt

If an annexation on or after July 1, 2004 changes the tax rate for an annexing area, the change takes effect on the first day of a calendar quarter and after a 90-day period from the commission’s receipt of qualifying notice.

If, for an annexation that occurs on or after July 1, 2004, the annexation will result in a change in the rate of the tax under this part for an annexing area, the change shall take effect: on the first day of a calendar quarter; and after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(c)(ii) from the municipality that annexes the annexing area. The notice described in Subsection (3)(c)(i)(B) shall state: that the annexation described in Subsection (3)(c)(i) will result in a change in the rate of a tax under this part for the annexing area; the statutory authority for the tax described in Subsection (3)(c)(ii)(A); the effective date of the tax described in Subsection (3)(c)(ii)(A); and the new rate of the tax described in Subsection (3)(c)(ii)(A).

Section 10-1-403(3)(c)Verify source

§ 10-1-403(3)(c)(i)Subsection 10-1-403(3)(c)(i)Provision

Source excerpt

Section 10-1-403(3)(c)(i)Verify source

§ 10-1-403(3)(c)(i)(A)Subsection 10-1-403(3)(c)(i)(A)Provision

Source excerpt

A timing phrase: on the first day of a calendar quarter.

on the first day of a calendar quarter; and

Section 10-1-403(3)(c)(i)(A)Verify source

§ 10-1-403(3)(c)(i)(B)Subsection 10-1-403(3)(c)(i)(B)Provision

Source excerpt

after a 90-day period beginning on the date the commission receives notice meeting the requirements of Subsection (3)(c)(ii) from the municipality that annexes the annexing area.

Section 10-1-403(3)(c)(i)(B)Verify source

§ 10-1-403(3)(c)(ii)Subsection 10-1-403(3)(c)(ii)Provision

Source excerpt

The notice must state that the annexation will change the tax rate for the annexing area, and it must include the tax’s statutory authority, effective date, and new rate.

The notice described in Subsection (3)(c)(i)(B) shall state: that the annexation described in Subsection (3)(c)(i) will result in a change in the rate of a tax under this part for the annexing area; the statutory authority for the tax described in Subsection (3)(c)(ii)(A); the effective date of the tax described in Subsection (3)(c)(ii)(A); and the new rate of the tax described in Subsection (3)(c)(ii)(A).

Section 10-1-403(3)(c)(ii)Verify source

§ 10-1-403(3)(c)(ii)(A)Subsection 10-1-403(3)(c)(ii)(A)Provision

Source excerpt

The annexation must be one that will change the tax rate under this part for the annexing area.

that the annexation described in Subsection (3)(c)(i) will result in a change in the rate of a tax under this part for the annexing area;

Section 10-1-403(3)(c)(ii)(A)Verify source

§ 10-1-403(3)(c)(ii)(B)Subsection 10-1-403(3)(c)(ii)(B)Provision

Source excerpt

the statutory authority for the tax described in Subsection (3)(c)(ii)(A);

Section 10-1-403(3)(c)(ii)(B)Verify source

§ 10-1-403(3)(c)(ii)(C)Subsection 10-1-403(3)(c)(ii)(C)Provision

Source excerpt

the effective date of the tax described in Subsection (3)(c)(ii)(A); and

Section 10-1-403(3)(c)(ii)(C)Verify source

§ 10-1-403(3)(c)(ii)(D)Subsection 10-1-403(3)(c)(ii)(D)Provision

Source excerpt

the new rate of the tax described in Subsection (3)(c)(ii)(A).

Section 10-1-403(3)(c)(ii)(D)Verify source

§ 10-1-403(4)Subsection 10-1-403(4)Provision

Source excerpt

A municipality is exempt from the Subsection (3)(b) notice requirements for a municipal telecommunications license tax rate change taking effect on July 1, 2007, if it had an ordinance in effect on June 30, 2007 taxing above 3.5% and an ordinance in effect on July 1, 2007 taxing at 3.5%.

Notwithstanding Subsection (3)(b), for purposes of a change in a municipal telecommunications license tax rate that takes effect on July 1, 2007, a municipality is not subject to the notice requirements of Subsection (3)(b) if: on June 30, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that exceeds 3.5%; and on July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate of 3.5%.

Section 10-1-403(4)Verify source

§ 10-1-403(4)(a)Subsection 10-1-403(4)(a)Provision

Source excerpt

A municipality is covered if, on June 30, 2007, it had in effect an ordinance levying a municipal telecommunications license tax above 3.5%.

on June 30, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that exceeds 3.5%; and

Section 10-1-403(4)(a)Verify source

§ 10-1-403(4)(b)Subsection 10-1-403(4)(b)Provision

Source excerpt

On July 1, 2007, the municipality must have in effect an ordinance that levies a municipal telecommunications license tax of 3.5%.

on July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate of 3.5%.

Section 10-1-403(4)(b)Verify source

§ 10-1-403(5)Subsection 10-1-403(5)Provision

Source excerpt

For a municipal telecommunications license tax rate change effective July 1, 2007, the specified 90-day period is treated as 30 days if the municipality has certain ordinances in effect on June 30 and July 1, 2007.

Notwithstanding Subsection (3)(b), for purposes of a change in a municipal telecommunications license tax rate that takes effect on July 1, 2007, the 90-day period described in Subsection (3)(b)(i)(B) is considered to be a 30-day period if: on June 30, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that exceeds 3.5%; and on July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that is less than 3.5%.

Section 10-1-403(5)Verify source

§ 10-1-403(5)(a)Subsection 10-1-403(5)(a)Provision

Source excerpt

The municipality has an ordinance in effect on June 30, 2007 that levies a municipal telecommunications license tax above 3.5%.

on June 30, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that exceeds 3.5%; and

Section 10-1-403(5)(a)Verify source

§ 10-1-403(5)(b)Subsection 10-1-403(5)(b)Provision

Source excerpt

On July 1, 2007, a municipality has an ordinance in effect that levies a municipal telecommunications license tax at a rate below 3.5%.

on July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax at a rate that is less than 3.5%.

Section 10-1-403(5)(b)Verify source

§ 10-1-403(6)Subsection 10-1-403(6)Provision

Source excerpt

A municipality may not levy or collect certain telecommunications taxes or fees in specified areas, with exceptions for two named levies.

A municipality may not levy or collect a municipal telecommunications license tax for telecommunications service provided within any portion of the municipality that is within a project area described in a project area plan adopted by the military installation development authority under Title 63H, Chapter 1, Military Installation Development Authority Act. Beginning October 1, 2024, a municipality may not levy or collect a municipal telecommunications license fee for telecommunications service provided within any portion of the municipality that is within the district sales tax area, as defined in Section 11-70-101 . Subsection (6)(a) does not apply to: the military installation development authority's levy of a municipal telecommunications license tax; or the levy of a municipal telecommunications license tax by the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 .

Section 10-1-403(6)Verify source

§ 10-1-403(6)(a)Subsection 10-1-403(6)(a)Provision

Source excerpt

A municipality may not levy or collect a municipal telecommunications license tax or fee in certain covered areas.

Section 10-1-403(6)(a)Verify source

§ 10-1-403(6)(a)(i)Subsection 10-1-403(6)(a)(i)Provision

Source excerpt

A municipality may not levy or collect a municipal telecommunications license tax on telecommunications service provided in a project area covered by a project area plan adopted by the military installation development authority.

Section 10-1-403(6)(a)(i)Verify source

§ 10-1-403(6)(a)(ii)Subsection 10-1-403(6)(a)(ii)Provision

Source excerpt

A municipality may not levy or collect a municipal telecommunications license fee for telecommunications service provided within the district sales tax area.

Beginning October 1, 2024, a municipality may not levy or collect a municipal telecommunications license fee for telecommunications service provided within any portion of the municipality that is within the district sales tax area, as defined in Section 11-70-101 .

Section 10-1-403(6)(a)(ii)Verify source

§ 10-1-403(6)(b)Subsection 10-1-403(6)(b)Provision

Source excerpt

Subsection (6)(a) does not apply to two municipal telecommunications license tax levies described here.

Subsection (6)(a) does not apply to: the military installation development authority's levy of a municipal telecommunications license tax; or the levy of a municipal telecommunications license tax by the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 .

Section 10-1-403(6)(b)Verify source

§ 10-1-403(6)(b)(i)Subsection 10-1-403(6)(b)(i)Provision

Source excerpt

the military installation development authority's levy of a municipal telecommunications license tax; or

Section 10-1-403(6)(b)(i)Verify source

§ 10-1-403(6)(b)(ii)Subsection 10-1-403(6)(b)(ii)Provision

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This provision refers to the Utah Fairpark Area Investment and Restoration District levying a municipal telecommunications license tax.

the levy of a municipal telecommunications license tax by the Utah Fairpark Area Investment and Restoration District, created in Section 11-70-201 .

Section 10-1-403(6)(b)(ii)Verify source

§ 10-1-403(7)Subsection 10-1-403(7)Provision

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The State Tax Commission must provide the military installation development authority with collection data needed to verify that revenue is distributed in accordance with this part.

The State Tax Commission shall provide to the military installation development authority the collection data necessary to verify that revenue collected by the State Tax Commission is distributed to the military installation development authority in accordance with this part. The data described in Subsection (7)(a) shall include the State Tax Commission's breakdown of military installation development authority revenue, including reports of collections and distributions.

Section 10-1-403(7)Verify source

§ 10-1-403(7)(a)Subsection 10-1-403(7)(a)Provision

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The State Tax Commission must provide collection data to the military installation development authority.

Section 10-1-403(7)(a)Verify source

§ 10-1-403(7)(b)Subsection 10-1-403(7)(b)Provision

Source excerpt

The data in Subsection (7)(a) must include the State Tax Commission’s breakdown of military installation development authority revenue, including reports of collections and distributions.

The data described in Subsection (7)(a) shall include the State Tax Commission's breakdown of military installation development authority revenue, including reports of collections and distributions.

Section 10-1-403(7)(b)Verify source

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Utah Code § 10-1-403

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