United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-406

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.

Source excerpt

bond financingbond-financed feesbondsbroadbandbroadband feesconstructionexcavationfeesinstallationinternet servicelocal taxationmunicipal feesmunicipal financemunicipal revenueright-of-way coststaxes and feestelecommunicationstelecommunications license taxtelecommunications taxutilities

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

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“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.”

Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.

How the instrument operates

01
Start with the recorded version

Legal dates not recorded. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Limitation of other telecommunications taxes or fees.

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.

Section 10-1-406

Subsection 10-1-406(2)(b)

A city that imposed certain broadband-related general fees before May 6, 2026 must repeal the fee by July 1, 2027 or within 60 days after the related bond is paid, depending on the fee type.

Section 10-1-406(2)(b)

Subsection 10-1-406(3)(a)(i)

is imposed in accordance with Section 72-7-102 ; and

Section 10-1-406(3)(a)(i)

Subsection 10-1-406(3)(b)(ii)

locates telecommunications facilities, as defined in Section 72-7-108 , in the municipality.

Section 10-1-406(3)(b)(ii)

Subsection 10-1-406(5)(b)

on a competitively neutral basis.

Section 10-1-406(5)(b)

Source and current-law status

In force source record

Source record from le.utah.gov · Legal dates not recorded

In force

This source records the instrument as in force. Confirm subsequent amendments, commencement notices, and judicial treatment before relying on it.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 26 of 26 provisions

Provision 19Repeal 7

Part 10-1-4

part 10-1-4 Municipal Telecommunications License Tax Act

§ 10-1-406Limitation of other telecommunications taxes or fees.Repeal

Source excerpt

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.

Limitation of other telecommunications taxes or fees. As used in this section: "Broadband" means facilities and services used to make high-capacity, high-speed internet service available to users. "General fee" means the same as that term is defined in Section 10-6-134.3 . Except as provided in Subsection (2)(b) , a city may not impose a general fee for broadband. Subject to Subsection (2)(b)(ii) , a city that, before May 6, 2026, imposes a general fee for broadband shall repeal the general fee no later than July 1, 2027. A city that, before May 6, 2026, issues a bond secured by revenue from a general fee for broadband shall repeal the general fee within 60 days after the bond is paid. A city that, before May 6, 2026, imposes a general fee to pay for a bond the city issued before January 1, 2026, to pay for broadband shall repeal the general fee within 60 days after the bond is paid. 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: 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: is imposed in accordance with Section 72-7-102 ; and is not related to: 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 increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or on a person that: is not subject to a municipal telecommunications license tax under this part; and locates telecommunications facilities, as defined in Section 72-7-108 , in the municipality. Subsection (3)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance: related to excavation, construction, or installation of a telecommunications facility; and that addresses the safety and quality standards of the municipality for excavation, construction, or installation. A telecommunications tax or fee imposed under Subsection (3)(b) shall be imposed: by ordinance; and on a competitively neutral basis.

Section 10-1-406Verify source

§ 10-1-406(1)Subsection 10-1-406(1)Provision

Source excerpt

This section defines “Broadband” and “General fee.”

As used in this section: "Broadband" means facilities and services used to make high-capacity, high-speed internet service available to users. "General fee" means the same as that term is defined in Section 10-6-134.3 .

Section 10-1-406(1)Verify source

§ 10-1-406(1)(a)Subsection 10-1-406(1)(a)Provision

Source excerpt

Defines “Broadband” as facilities and services that make high-capacity, high-speed internet service available to users.

"Broadband" means facilities and services used to make high-capacity, high-speed internet service available to users.

Section 10-1-406(1)(a)Verify source

§ 10-1-406(1)(b)Subsection 10-1-406(1)(b)Provision

Source excerpt

“General fee” means the same thing as in Section 10-6-134.3.

"General fee" means the same as that term is defined in Section 10-6-134.3 .

Section 10-1-406(1)(b)Verify source

§ 10-1-406(2)Subsection 10-1-406(2)Repeal

Source excerpt

A city generally may not impose a general fee for broadband, with stated exceptions.

Except as provided in Subsection (2)(b) , a city may not impose a general fee for broadband. Subject to Subsection (2)(b)(ii) , a city that, before May 6, 2026, imposes a general fee for broadband shall repeal the general fee no later than July 1, 2027. A city that, before May 6, 2026, issues a bond secured by revenue from a general fee for broadband shall repeal the general fee within 60 days after the bond is paid. A city that, before May 6, 2026, imposes a general fee to pay for a bond the city issued before January 1, 2026, to pay for broadband shall repeal the general fee within 60 days after the bond is paid.

Section 10-1-406(2)Verify source

§ 10-1-406(2)(a)Subsection 10-1-406(2)(a)Provision

Source excerpt

A city may not impose a general broadband fee, except as allowed by Subsection (2)(b).

Except as provided in Subsection (2)(b) , a city may not impose a general fee for broadband.

Section 10-1-406(2)(a)Verify source

§ 10-1-406(2)(b)Subsection 10-1-406(2)(b)Repeal

Source excerpt

A city that imposed certain broadband-related general fees before May 6, 2026 must repeal the fee by July 1, 2027 or within 60 days after the related bond is paid, depending on the fee type.

Subject to Subsection (2)(b)(ii) , a city that, before May 6, 2026, imposes a general fee for broadband shall repeal the general fee no later than July 1, 2027. A city that, before May 6, 2026, issues a bond secured by revenue from a general fee for broadband shall repeal the general fee within 60 days after the bond is paid. A city that, before May 6, 2026, imposes a general fee to pay for a bond the city issued before January 1, 2026, to pay for broadband shall repeal the general fee within 60 days after the bond is paid.

Section 10-1-406(2)(b)Verify source

§ 10-1-406(2)(b)(i)Subsection 10-1-406(2)(b)(i)Repeal

Source excerpt

A city that imposed a general broadband fee before May 6, 2026 must repeal that fee by July 1, 2027, subject to Subsection (2)(b)(ii).

Subject to Subsection (2)(b)(ii) , a city that, before May 6, 2026, imposes a general fee for broadband shall repeal the general fee no later than July 1, 2027.

Section 10-1-406(2)(b)(i)Verify source

§ 10-1-406(2)(b)(ii)Subsection 10-1-406(2)(b)(ii)Repeal

Source excerpt

A city covered by these conditions must repeal the broadband general fee within 60 days after the related bond is paid.

A city that, before May 6, 2026, issues a bond secured by revenue from a general fee for broadband shall repeal the general fee within 60 days after the bond is paid. A city that, before May 6, 2026, imposes a general fee to pay for a bond the city issued before January 1, 2026, to pay for broadband shall repeal the general fee within 60 days after the bond is paid.

Section 10-1-406(2)(b)(ii)Verify source

§ 10-1-406(2)(b)(ii)(A)Subsection 10-1-406(2)(b)(ii)(A)Repeal

Source excerpt

A city that issues a broadband-secured bond before May 6, 2026 must repeal the related general fee within 60 days after the bond is paid.

A city that, before May 6, 2026, issues a bond secured by revenue from a general fee for broadband shall repeal the general fee within 60 days after the bond is paid.

Section 10-1-406(2)(b)(ii)(A)Verify source

§ 10-1-406(2)(b)(ii)(B)Subsection 10-1-406(2)(b)(ii)(B)Repeal

Source excerpt

A city that imposed a general fee for a broadband bond before May 6, 2026, must repeal the fee within 60 days after the bond is paid.

A city that, before May 6, 2026, imposes a general fee to pay for a bond the city issued before January 1, 2026, to pay for broadband shall repeal the general fee within 60 days after the bond is paid.

Section 10-1-406(2)(b)(ii)(B)Verify source

§ 10-1-406(3)Subsection 10-1-406(3)Provision

Source excerpt

A municipality may not levy or collect a telecommunications tax or fee on a person, except in two specified situations.

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: 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: is imposed in accordance with Section 72-7-102 ; and is not related to: 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 increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or on a person that: is not subject to a municipal telecommunications license tax under this part; and locates telecommunications facilities, as defined in Section 72-7-108 , in the municipality.

Section 10-1-406(3)Verify source

§ 10-1-406(3)(a)Subsection 10-1-406(3)(a)Provision

Source excerpt

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: is imposed in accordance with Section 72-7-102 ; and is not related to: 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 increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or

Section 10-1-406(3)(a)Verify source

§ 10-1-406(3)(a)(i)Subsection 10-1-406(3)(a)(i)Provision

Source excerpt

is imposed in accordance with Section 72-7-102 ; and

Section 10-1-406(3)(a)(i)Verify source

§ 10-1-406(3)(a)(ii)Subsection 10-1-406(3)(a)(ii)Provision

Source excerpt

is not related to: 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 increased deterioration of a highway as a result of the activities of the

Section 10-1-406(3)(a)(ii)Verify source

§ 10-1-406(3)(a)(ii)(A)Subsection 10-1-406(3)(a)(ii)(A)Provision

Source excerpt

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

Section 10-1-406(3)(a)(ii)(A)Verify source

§ 10-1-406(3)(a)(ii)(B)Subsection 10-1-406(3)(a)(ii)(B)Provision

Source excerpt

increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or

Section 10-1-406(3)(a)(ii)(B)Verify source

§ 10-1-406(3)(b)Subsection 10-1-406(3)(b)Provision

Source excerpt

on a person that: is not subject to a municipal telecommunications license tax under this part; and locates telecommunications facilities, as defined in Section 72-7-108 , in the municipality.

Section 10-1-406(3)(b)Verify source

§ 10-1-406(3)(b)(i)Subsection 10-1-406(3)(b)(i)Provision

Source excerpt

is not subject to a municipal telecommunications license tax under this part; and

Section 10-1-406(3)(b)(i)Verify source

§ 10-1-406(3)(b)(ii)Subsection 10-1-406(3)(b)(ii)Provision

Source excerpt

locates telecommunications facilities, as defined in Section 72-7-108 , in the municipality.

Section 10-1-406(3)(b)(ii)Verify source

§ 10-1-406(4)Subsection 10-1-406(4)Provision

Source excerpt

A telecommunications provider is not exempt from complying with municipal ordinances on excavation, construction, or installation of a telecommunications facility, including municipal safety and quality standards for those activities.

Subsection (3)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance: related to excavation, construction, or installation of a telecommunications facility; and that addresses the safety and quality standards of the municipality for excavation, construction, or installation.

Section 10-1-406(4)Verify source

§ 10-1-406(4)(a)Subsection 10-1-406(4)(a)Provision

Source excerpt

related to excavation, construction, or installation of a telecommunications facility; and

Section 10-1-406(4)(a)Verify source

§ 10-1-406(4)(b)Subsection 10-1-406(4)(b)Provision

Source excerpt

that addresses the safety and quality standards of the municipality for excavation, construction, or installation.

Section 10-1-406(4)(b)Verify source

§ 10-1-406(5)Subsection 10-1-406(5)Provision

Source excerpt

A telecommunications tax or fee under Subsection (3)(b) must be imposed by ordinance and on a competitively neutral basis.

A telecommunications tax or fee imposed under Subsection (3)(b) shall be imposed: by ordinance; and on a competitively neutral basis.

Section 10-1-406(5)Verify source

§ 10-1-406(5)(a)Subsection 10-1-406(5)(a)Provision

Source excerpt

by ordinance; and

Section 10-1-406(5)(a)Verify source

§ 10-1-406(5)(b)Subsection 10-1-406(5)(b)Provision

Source excerpt

on a competitively neutral basis.

Section 10-1-406(5)(b)Verify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

Undated version · currentEnglish · In force

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.

Utah Code § 10-1-406

Purpose and legislative effect

How the instrument operates

Start with the recorded version

Locate the controlling provision

Read conditions and exceptions together

Verify currency and official wording

Research entry points

Source and current-law status

In force source record

Sections and provisions

Search within this statute

0 referenced instruments

No structured legislative relationships were detected

Recorded versions and source checkpoint

Ask AI about this statute