Utah Code 10-1-406. Limitation of other telecommunications taxes or fees

(1)

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:

Terms Used In Utah Code 10-1-406

Highway: includes :Utah Code 68-3-12.5
Municipal: means of or relating to a municipality. See Utah Code 10-1-104
Municipality: means a city, town, or metro township. See Utah Code 10-1-402
Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-1-104
telecommunications provider: means a person that:

(i)	owns, controls, operates, or manages a telecommunications service; or

(ii)

engages in an activity described in Subsection (9)(a)(i) for the shared use with or resale to any person of the telecommunications service. See Utah Code 10-1-402

telecommunications tax or fee: means any of the following imposed by a municipality on a telecommunications provider:

(i)

a tax;

(ii)	a license;

(iii)

a fee;

(iv)	a license fee;

(v)	a license tax;

(vi)	a franchise fee; or

(vii)

a charge similar to a tax, license, or fee described in Subsections (11)(a)(i) through (vi). See Utah Code 10-1-402

(a)

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:

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

(ii)

is not related to:

(A)	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

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

(b)

on a person that:

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

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

(2)

Subsection (1)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance:

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

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

(3)

A telecommunications tax or fee imposed under Subsection (1)(b) shall be imposed:

(a)	by ordinance; and

(b)	on a competitively neutral basis.

Enacted by Chapter 253, 2003 General Session

Previous section

Next section

Part 4 Contents