United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-405

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.

Source excerpt

administrative chargeauditselectronic funds transferexceptionsgeneral taxation policiesinterlocal agreementinterlocal agreementslicense tax collectionmunicipal tax collectionmunicipal telecommunications license taxpayment timingrulemakingsales and use taxsales and use tax filingtax administrationtax collectiontax enforcementtax filingtax rate adjustmenttelecommunications license taxtelecommunications tax

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

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“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.”

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Collection of taxes by commission -- Uniform interlocal agreement -- Administrative charge -- Rulemaking authority.

Section 10-1-405

Subsection 10-1-405(1)(a)(ii)(A)(V)

Section 59-12-104.3 ;

Section 10-1-405(1)(a)(ii)(A)(V)

Subsection 10-1-405(2)(a)

The commission must send collected money to the municipality monthly by electronic funds transfer, audit the municipal telecommunications license tax, retain and deposit an administrative charge under Section 59-1-306, and collect, enforce, and administer the…

Section 10-1-405(2)(a)

Subsection 10-1-405(3)(b)

If a telecommunications provider must file quarterly sales and use tax returns with the commission, the filing is due quarterly on or before the last day of the month after the previous quarter ends.

Section 10-1-405(3)(b)

Subsection 10-1-405(4)(b)(iii)

a telecommunications provider is required to pay the municipal telecommunications license tax on or after the day on which the ordinance described in Subsection (4)(b)(ii) takes effect.

Section 10-1-405(4)(b)(iii)

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Showing 39 of 39 provisions

Provision 39

Part 10-1-4

part 10-1-4 Municipal Telecommunications License Tax Act

§ 10-1-405Collection of taxes by commission -- Uniform interlocal agreement -- Administrative charge -- Rulemaking authority.Provision

Source excerpt

Collection of taxes by commission -- Uniform interlocal agreement -- Administrative charge -- Rulemaking authority. Subject to the other provisions of this section, the commission shall collect, enforce, and administer any municipal telecommunications license tax imposed under this part pursuant to: the same procedures used in the administration, collection, and enforcement of the state sales and use tax under: Title 59, Chapter 1, General Taxation Policies ; and Title 59, Chapter 12, Part 1, Tax Collection : except for: Subsection 59-12-103(2)(i) ; Section 59-12-104 ; Section 59-12-104.1 ; Section 59-12-104.2 ; Section 59-12-104.3 ; Section 59-12-107.1 ; and Section 59-12-123 ; and except that for purposes of Section 59-1-1410 , the term "person" may include a customer from whom a municipal telecommunications license tax is recovered in accordance with Subsection 10-1-403(2) ; and a uniform interlocal agreement between the municipality that imposes the municipal telecommunications license tax and the commission: that is executed under Title 11, Chapter 13, Interlocal Cooperation Act ; that complies with Subsection (2)(a) ; and that is developed by rule in accordance with Subsection (2)(b) . The uniform interlocal agreement described in Subsection (1) shall provide that the commission shall: transmit money collected under this part monthly by electronic funds transfer by the commission to the municipality; conduct audits of the municipal telecommunications license tax; retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part; and collect, enforce, and administer the municipal telecommunications license tax authorized under this part pursuant to the same procedures used in the administration, collection, and enforcement of the state sales and use tax as provided in Subsection (1)(a) . In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission shall develop a uniform interlocal agreement that meets the requirements of this section. If a telecommunications provider pays a municipal telecommunications license tax to the commission, the telecommunications provider shall pay the municipal telecommunications license tax to the commission: monthly on or before the last day of the month immediately following the last day of the previous month if: the telecommunications provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the telecommunications provider is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or quarterly on or before the last day of the month immediately following the last day of the previous quarter if the telecommunications provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 . If, on July 1, 2007, a municipality has in effect an ordinance that levies a municipal telecommunications license tax under this part at a rate that exceeds 3.5%: except as provided in Subsection (4)(b) , beginning on July 1, 2007, the commission shall collect the municipal telecommunications license tax: within the municipality; at a rate of 3.5%; and from a telecommunications provider required to pay the municipal telecommunications license tax on or after July 1, 2007; and the commission shall collect a municipal telecommunications license tax within the municipality at the rate imposed by the municipality if: after July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax under this part at a rate of up to 3.5%; the municipality meets the requirements of Subsection 10-1-403(3)(b) in changing the rate of the municipal telecommunications license tax; and a telecommunications provider is required to pay the municipal telecommunications license tax on or after the day on which the ordinance described in Subsection (4)(b)(ii) takes effect.

Section 10-1-405Verify source

§ 10-1-405(1)Subsection 10-1-405(1)Provision

Source excerpt

The commission must collect, enforce, and administer municipal telecommunications license tax using the same procedures as state sales and use tax, subject to listed exceptions.

Subject to the other provisions of this section, the commission shall collect, enforce, and administer any municipal telecommunications license tax imposed under this part pursuant to: the same procedures used in the administration, collection, and enforcement of the state sales and use tax under: Title 59, Chapter 1, General Taxation Policies ; and Title 59, Chapter 12, Part 1, Tax Collection : except for: Subsection 59-12-103(2)(i) ; Section 59-12-104 ; Section 59-12-104.1 ; Section 59-12-104.2 ; Section 59-12-104.3 ; Section 59-12-107.1 ; and Section 59-12-123 ; and except that for purposes of Section 59-1-1410 , the term "person" may include a customer from whom a municipal telecommunications license tax is recovered in accordance with Subsection 10-1-403(2) ; and a uniform interlocal agreement between the municipality that imposes the municipal telecommunications license tax and the commission: that is executed under Title 11, Chapter 13, Interlocal Cooperation Act ; that complies with Subsection (2)(a) ; and that is developed by rule in accordance with Subsection (2)(b) .

Section 10-1-405(1)Verify source

§ 10-1-405(1)(a)Subsection 10-1-405(1)(a)Provision

Source excerpt

The same sales-and-use-tax procedures apply, with listed exceptions. For Section 59-1-1410, a customer from whom municipal telecommunications license tax is recovered may be treated as a “person.”

the same procedures used in the administration, collection, and enforcement of the state sales and use tax under: Title 59, Chapter 1, General Taxation Policies ; and Title 59, Chapter 12, Part 1, Tax Collection : except for: Subsection 59-12-103(2)(i) ; Section 59-12-104 ; Section 59-12-104.1 ; Section 59-12-104.2 ; Section 59-12-104.3 ; Section 59-12-107.1 ; and Section 59-12-123 ; and except that for purposes of Section 59-1-1410 , the term "person" may include a customer from whom a municipal telecommunications license tax is recovered in accordance with Subsection 10-1-403(2) ; and

Section 10-1-405(1)(a)Verify source

§ 10-1-405(1)(a)(i)Subsection 10-1-405(1)(a)(i)Provision

Source excerpt

Title 59, Chapter 1, General Taxation Policies ; and

Section 10-1-405(1)(a)(i)Verify source

§ 10-1-405(1)(a)(ii)Subsection 10-1-405(1)(a)(ii)Provision

Source excerpt

This subsection lists several tax code provisions that are excepted, and it states that for Section 59-1-1410, a customer from whom a municipal telecommunications license tax is recovered may be included in the term “person.”

Title 59, Chapter 12, Part 1, Tax Collection : except for: Subsection 59-12-103(2)(i) ; Section 59-12-104 ; Section 59-12-104.1 ; Section 59-12-104.2 ; Section 59-12-104.3 ; Section 59-12-107.1 ; and Section 59-12-123 ; and except that for purposes of Section 59-1-1410 , the term "person" may include a customer from whom a municipal telecommunications license tax is recovered in accordance with Subsection 10-1-403(2) ; and

Section 10-1-405(1)(a)(ii)Verify source

§ 10-1-405(1)(a)(ii)(A)Subsection 10-1-405(1)(a)(ii)(A)Provision

Source excerpt

This text lists exceptions for several cited Utah tax provisions.

except for: Subsection 59-12-103(2)(i) ; Section 59-12-104 ; Section 59-12-104.1 ; Section 59-12-104.2 ; Section 59-12-104.3 ; Section 59-12-107.1 ; and Section 59-12-123 ; and

Section 10-1-405(1)(a)(ii)(A)Verify source

§ 10-1-405(1)(a)(ii)(A)(I)Subsection 10-1-405(1)(a)(ii)(A)(I)Provision

Source excerpt

Subsection 59-12-103(2)(i) ;

Section 10-1-405(1)(a)(ii)(A)(I)Verify source

§ 10-1-405(1)(a)(ii)(A)(II)Subsection 10-1-405(1)(a)(ii)(A)(II)Provision

Source excerpt

Section 59-12-104 ;

Section 10-1-405(1)(a)(ii)(A)(II)Verify source

§ 10-1-405(1)(a)(ii)(A)(III)Subsection 10-1-405(1)(a)(ii)(A)(III)Provision

Source excerpt

Section 59-12-104.1 ;

Section 10-1-405(1)(a)(ii)(A)(III)Verify source

§ 10-1-405(1)(a)(ii)(A)(IV)Subsection 10-1-405(1)(a)(ii)(A)(IV)Provision

Source excerpt

Section 59-12-104.2 ;

Section 10-1-405(1)(a)(ii)(A)(IV)Verify source

§ 10-1-405(1)(a)(ii)(A)(V)Subsection 10-1-405(1)(a)(ii)(A)(V)Provision

Source excerpt

Section 59-12-104.3 ;

Section 10-1-405(1)(a)(ii)(A)(V)Verify source

§ 10-1-405(1)(a)(ii)(A)(VI)Subsection 10-1-405(1)(a)(ii)(A)(VI)Provision

Source excerpt

Section 59-12-107.1 ; and

Section 10-1-405(1)(a)(ii)(A)(VI)Verify source

§ 10-1-405(1)(a)(ii)(A)(VII)Subsection 10-1-405(1)(a)(ii)(A)(VII)Provision

Source excerpt

Section 59-12-123 ; and

Section 10-1-405(1)(a)(ii)(A)(VII)Verify source

§ 10-1-405(1)(a)(ii)(B)Subsection 10-1-405(1)(a)(ii)(B)Provision

Source excerpt

For Section 59-1-1410, “person” may include a customer from whom a municipal telecommunications license tax is recovered.

except that for purposes of Section 59-1-1410 , the term "person" may include a customer from whom a municipal telecommunications license tax is recovered in accordance with Subsection 10-1-403(2) ; and

Section 10-1-405(1)(a)(ii)(B)Verify source

§ 10-1-405(1)(b)Subsection 10-1-405(1)(b)Provision

Source excerpt

a uniform interlocal agreement between the municipality that imposes the municipal telecommunications license tax and the commission: that is executed under Title 11, Chapter 13, Interlocal Cooperation Act ; that complies with Subsection

Section 10-1-405(1)(b)Verify source

§ 10-1-405(1)(b)(i)Subsection 10-1-405(1)(b)(i)Provision

Source excerpt

that is executed under Title 11, Chapter 13, Interlocal Cooperation Act ;

Section 10-1-405(1)(b)(i)Verify source

§ 10-1-405(1)(b)(ii)Subsection 10-1-405(1)(b)(ii)Provision

Source excerpt

that complies with Subsection (2)(a) ; and

Section 10-1-405(1)(b)(ii)Verify source

§ 10-1-405(1)(b)(iii)Subsection 10-1-405(1)(b)(iii)Provision

Source excerpt

that is developed by rule in accordance with Subsection (2)(b) .

Section 10-1-405(1)(b)(iii)Verify source

§ 10-1-405(2)Subsection 10-1-405(2)Provision

Source excerpt

The uniform interlocal agreement described in Subsection (1) shall provide that the commission shall: transmit money collected under this part monthly by electronic funds transfer by the commission to the municipality; conduct audits of the municipal telecommunications license tax; retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part; and collect, enforce, and administer the municipal telecommunications license tax authorized under this part pursuant to the same procedures used in the administration, collection, and enforcement of the state sales and use tax as provided in Subsection (1)(a) . In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission shall develop a uniform interlocal agreement that meets the requirements of this section.

Section 10-1-405(2)Verify source

§ 10-1-405(2)(a)Subsection 10-1-405(2)(a)Provision

Source excerpt

Section 10-1-405(2)(a)Verify source

§ 10-1-405(2)(a)(i)Subsection 10-1-405(2)(a)(i)Provision

Source excerpt

The commission must transmit money collected under this part to the municipality by electronic funds transfer each month.

transmit money collected under this part monthly by electronic funds transfer by the commission to the municipality;

Section 10-1-405(2)(a)(i)Verify source

§ 10-1-405(2)(a)(ii)Subsection 10-1-405(2)(a)(ii)Provision

Source excerpt

Conduct audits of the municipal telecommunications license tax.

conduct audits of the municipal telecommunications license tax;

Section 10-1-405(2)(a)(ii)Verify source

§ 10-1-405(2)(a)(iii)Subsection 10-1-405(2)(a)(iii)Provision

Source excerpt

An administrative charge must be retained and deposited under Section 59-1-306 from tax revenues collected under this part.

retain and deposit an administrative charge in accordance with Section 59-1-306 from revenues the commission collects from a tax under this part; and

Section 10-1-405(2)(a)(iii)Verify source

§ 10-1-405(2)(a)(iv)Subsection 10-1-405(2)(a)(iv)Provision

Source excerpt

An office-holder may collect, enforce, and administer the municipal telecommunications license tax using the same procedures as for the state sales and use tax under Subsection (1)(a).

collect, enforce, and administer the municipal telecommunications license tax authorized under this part pursuant to the same procedures used in the administration, collection, and enforcement of the state sales and use tax as provided in Subsection (1)(a) .

Section 10-1-405(2)(a)(iv)Verify source

§ 10-1-405(2)(b)Subsection 10-1-405(2)(b)Provision

Source excerpt

The commission must develop a uniform interlocal agreement that meets this section’s requirements.

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act , the commission shall develop a uniform interlocal agreement that meets the requirements of this section.

Section 10-1-405(2)(b)Verify source

§ 10-1-405(3)Subsection 10-1-405(3)Provision

Source excerpt

A telecommunications provider must pay the municipal telecommunications license tax to the commission on the required monthly or quarterly schedule.

If a telecommunications provider pays a municipal telecommunications license tax to the commission, the telecommunications provider shall pay the municipal telecommunications license tax to the commission: monthly on or before the last day of the month immediately following the last day of the previous month if: the telecommunications provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the telecommunications provider is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or quarterly on or before the last day of the month immediately following the last day of the previous quarter if the telecommunications provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 .

Section 10-1-405(3)Verify source

§ 10-1-405(3)(a)Subsection 10-1-405(3)(a)Provision

Source excerpt

A telecommunications provider must file monthly on or before the last day of the following month if it files monthly sales and use tax returns with the commission, or if it is not otherwise required to file a sales and use tax return under Title 59, Chapter 12.

monthly on or before the last day of the month immediately following the last day of the previous month if: the telecommunications provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or the telecommunications provider is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or

Section 10-1-405(3)(a)Verify source

§ 10-1-405(3)(a)(i)Subsection 10-1-405(3)(a)(i)Provision

Source excerpt

the telecommunications provider is required to file a sales and use tax return with the commission monthly under Section 59-12-108 ; or

Section 10-1-405(3)(a)(i)Verify source

§ 10-1-405(3)(a)(ii)Subsection 10-1-405(3)(a)(ii)Provision

Source excerpt

A telecommunications provider is not required to file a sales and use tax return under Title 59, Chapter 12.

the telecommunications provider is not required to file a sales and use tax return under Title 59, Chapter 12, Sales and Use Tax Act ; or

Section 10-1-405(3)(a)(ii)Verify source

§ 10-1-405(3)(b)Subsection 10-1-405(3)(b)Provision

Source excerpt

If a telecommunications provider must file quarterly sales and use tax returns with the commission, the filing is due quarterly on or before the last day of the month after the previous quarter ends.

quarterly on or before the last day of the month immediately following the last day of the previous quarter if the telecommunications provider is required to file a sales and use tax return with the commission quarterly under Section 59-12-107 .

Section 10-1-405(3)(b)Verify source

§ 10-1-405(4)Subsection 10-1-405(4)Provision

Source excerpt

The commission must collect the municipal telecommunications license tax at 3.5% in certain cases, or at the municipality’s rate if the stated conditions are met.

If, on July 1, 2007, a municipality has in effect an ordinance that levies a municipal telecommunications license tax under this part at a rate that exceeds 3.5%: except as provided in Subsection (4)(b) , beginning on July 1, 2007, the commission shall collect the municipal telecommunications license tax: within the municipality; at a rate of 3.5%; and from a telecommunications provider required to pay the municipal telecommunications license tax on or after July 1, 2007; and the commission shall collect a municipal telecommunications license tax within the municipality at the rate imposed by the municipality if: after July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax under this part at a rate of up to 3.5%; the municipality meets the requirements of Subsection 10-1-403(3)(b) in changing the rate of the municipal telecommunications license tax; and a telecommunications provider is required to pay the municipal telecommunications license tax on or after the day on which the ordinance described in Subsection (4)(b)(ii) takes effect.

Section 10-1-405(4)Verify source

§ 10-1-405(4)(a)Subsection 10-1-405(4)(a)Provision

Source excerpt

The commission must collect the municipal telecommunications license tax, subject to Subsection (4)(b), starting July 1, 2007, within the municipality, at a 3.5% rate, from a telecommunications provider required to pay it on or after that date.

except as provided in Subsection (4)(b) , beginning on July 1, 2007, the commission shall collect the municipal telecommunications license tax: within the municipality; at a rate of 3.5%; and from a telecommunications provider required to pay the municipal telecommunications license tax on or after July 1, 2007; and

Section 10-1-405(4)(a)Verify source

§ 10-1-405(4)(a)(i)Subsection 10-1-405(4)(a)(i)Provision

Source excerpt

within the municipality;

Section 10-1-405(4)(a)(i)Verify source

§ 10-1-405(4)(a)(ii)Subsection 10-1-405(4)(a)(ii)Provision

Source excerpt

A rate of 3.5% applies.

at a rate of 3.5%; and

Section 10-1-405(4)(a)(ii)Verify source

§ 10-1-405(4)(a)(iii)Subsection 10-1-405(4)(a)(iii)Provision

Source excerpt

from a telecommunications provider required to pay the municipal telecommunications license tax on or after July 1, 2007; and

Section 10-1-405(4)(a)(iii)Verify source

§ 10-1-405(4)(b)Subsection 10-1-405(4)(b)Provision

Source excerpt

The commission must collect the municipal telecommunications license tax within the municipality at the rate set by the municipality when the listed conditions are met.

the commission shall collect a municipal telecommunications license tax within the municipality at the rate imposed by the municipality if: after July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax under this part at a rate of up to 3.5%; the municipality meets the requirements of Subsection 10-1-403(3)(b) in changing the rate of the municipal telecommunications license tax; and a telecommunications provider is required to pay the municipal telecommunications license tax on or after the day on which the ordinance described in Subsection (4)(b)(ii) takes effect.

Section 10-1-405(4)(b)Verify source

§ 10-1-405(4)(b)(i)Subsection 10-1-405(4)(b)(i)Provision

Source excerpt

After July 1, 2007, the municipality must have an ordinance in effect that levies a municipal telecommunications license tax under this part, at a rate of up to 3.5%.

after July 1, 2007, the municipality has in effect an ordinance that levies a municipal telecommunications license tax under this part at a rate of up to 3.5%;

Section 10-1-405(4)(b)(i)Verify source

§ 10-1-405(4)(b)(ii)Subsection 10-1-405(4)(b)(ii)Provision

Source excerpt

the municipality meets the requirements of Subsection 10-1-403(3)(b) in changing the rate of the municipal telecommunications license tax; and

Section 10-1-405(4)(b)(ii)Verify source

§ 10-1-405(4)(b)(iii)Subsection 10-1-405(4)(b)(iii)Provision

Source excerpt

a telecommunications provider is required to pay the municipal telecommunications license tax on or after the day on which the ordinance described in Subsection (4)(b)(ii) takes effect.

Section 10-1-405(4)(b)(iii)Verify source

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Utah Code § 10-1-405

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