United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-404

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…

interlocal agreementmunicipal tax ordinancemunicipal taxationmunicipal telecommunications license taxtelecommunications license taxtelecommunications tax

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“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”

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Municipal telecommunications license tax ordinance provisions.

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

Section 10-1-404

Subsection 10-1-404(1)(b)

at a rate: not to exceed the rate specified in Subsection 10-1-403(1)(c) ; and subject to the requirements of Section 10-1-407 ; and

Section 10-1-404(1)(b)

Subsection 10-1-404(3)

exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the

Section 10-1-404(3)

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Showing 14 of 14 provisions

Provision 14

Part 10-1-4

part 10-1-4 Municipal Telecommunications License Tax Act

§ 10-1-404Municipal telecommunications license tax ordinance provisions.Provision

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

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 service attributed to the municipality in accordance with Section 10-1-407 ; at a rate: not to exceed the rate specified in Subsection 10-1-403(1)(c) ; and subject to the requirements of Section 10-1-407 ; and beginning on a date: on or after July 1, 2004; and subject to the requirements of Section 10-1-403 ; on or before the effective date of the ordinance, the municipality shall enter into the uniform interlocal agreement with the commission described in Section 10-1-405 under which the commission collects, enforces, and administers the municipal telecommunications license tax; exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the voters in the municipality that vote in: a municipal general election; or a regular general election; and incorporates the provisions of Section 10-1-408 .
Section 10-1-404Verify source
§ 10-1-404(1)Subsection 10-1-404(1)Provision

levies a municipal telecommunications license tax: on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407 ; at a rate: not to exceed the rate specified in Subsection

levies a municipal telecommunications license tax: on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407 ; at a rate: not to exceed the rate specified in Subsection 10-1-403(1)(c) ; and subject to the requirements of Section 10-1-407 ; and beginning on a date: on or after July 1, 2004; and subject to the requirements of Section 10-1-403 ;
Section 10-1-404(1)Verify source
§ 10-1-404(1)(a)Subsection 10-1-404(1)(a)Provision

This provision refers to gross receipts from telecommunications service attributed to the municipality under Section 10-1-407.

on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407 ;
Section 10-1-404(1)(a)Verify source
§ 10-1-404(1)(b)Subsection 10-1-404(1)(b)Provision

at a rate: not to exceed the rate specified in Subsection 10-1-403(1)(c) ; and subject to the requirements of Section 10-1-407 ; and

at a rate: not to exceed the rate specified in Subsection 10-1-403(1)(c) ; and subject to the requirements of Section 10-1-407 ; and
Section 10-1-404(1)(b)Verify source
§ 10-1-404(1)(b)(i)Subsection 10-1-404(1)(b)(i)Provision

A rate may not exceed the rate specified in Subsection 10-1-403(1)(c).

not to exceed the rate specified in Subsection 10-1-403(1)(c) ; and
Section 10-1-404(1)(b)(i)Verify source
§ 10-1-404(1)(b)(ii)Subsection 10-1-404(1)(b)(ii)Provision

subject to the requirements of Section 10-1-407 ; and

subject to the requirements of Section 10-1-407 ; and
Section 10-1-404(1)(b)(ii)Verify source
§ 10-1-404(1)(c)Subsection 10-1-404(1)(c)Provision

This provision says the rule starts on or after July 1, 2004 and is subject to Section 10-1-403.

beginning on a date: on or after July 1, 2004; and subject to the requirements of Section 10-1-403 ;
Section 10-1-404(1)(c)Verify source
§ 10-1-404(1)(c)(i)Subsection 10-1-404(1)(c)(i)Provision

Applies on or after July 1, 2004.

on or after July 1, 2004; and
Section 10-1-404(1)(c)(i)Verify source
§ 10-1-404(1)(c)(ii)Subsection 10-1-404(1)(c)(ii)Provision

subject to the requirements of Section 10-1-403 ;

subject to the requirements of Section 10-1-403 ;
Section 10-1-404(1)(c)(ii)Verify source
§ 10-1-404(2)Subsection 10-1-404(2)Provision

The municipality must enter into the uniform interlocal agreement with the commission on or before the ordinance’s effective date.

on or before the effective date of the ordinance, the municipality shall enter into the uniform interlocal agreement with the commission described in Section 10-1-405 under which the commission collects, enforces, and administers the municipal telecommunications license tax;
Section 10-1-404(2)Verify source
§ 10-1-404(3)Subsection 10-1-404(3)Provision

exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the

exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the voters in the municipality that vote in: a municipal general election; or a regular general election; and
Section 10-1-404(3)Verify source
§ 10-1-404(3)(a)Subsection 10-1-404(3)(a)Provision

a municipal general election; or

a municipal general election; or
Section 10-1-404(3)(a)Verify source
§ 10-1-404(3)(b)Subsection 10-1-404(3)(b)Provision

a regular general election; and

a regular general election; and
Section 10-1-404(3)(b)Verify source
§ 10-1-404(4)Subsection 10-1-404(4)Provision

This subsection incorporates the provisions of Section 10-1-408.

incorporates the provisions of Section 10-1-408 .
Section 10-1-404(4)Verify source

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