§ 10-1-401 Title
§ 10-1-402 Definitions
§ 10-1-403 Municipality and military installation development authority may levy municipal telecommunications license tax — Recovery from customers — Enactment, repeal, or change in rate of tax — Annexation
§ 10-1-404 Municipal telecommunications license tax ordinance provisions
§ 10-1-405 Collection of taxes by commission — Uniform interlocal agreement — Administrative charge — Rulemaking authority
§ 10-1-406 Limitation of other telecommunications taxes or fees
§ 10-1-407 Attributing the gross receipts from telecommunications service to a municipality — Rate impact
§ 10-1-408 Procedure for taxes erroneously recovered from customers
§ 10-1-410 Transactions consisting of telecommunications service and nontelecommunications services

Terms Used In Utah Code > Title 10 > Chapter 1 > Part 4 - Municipal Telecommunications License Tax Act

  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Adversely affected party: means a person other than a land use applicant who:
    (a) owns real property adjoining the property that is the subject of a land use application or land use decision; or
    (b) will suffer a damage different in kind than, or an injury distinct from, that of the general community as a result of the land use decision. See Utah Code 10-9a-103
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appeal authority: means the person, board, commission, agency, or other body designated by ordinance to decide an appeal of a decision of a land use application or a variance. See Utah Code 10-9a-103
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Commission: means the State Tax Commission. See Utah Code 10-1-402
  • Constitutional taking: means a governmental action that results in a taking of private property so that compensation to the owner of the property is required by the:
    (a) Fifth or Fourteenth Amendment of the Constitution of the United States; or
    (b) Utah Constitution Article I, Section 22. See Utah Code 10-9a-103
  • Consumer: means a purchaser of health spa services for consideration. See Utah Code 13-23-2
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Critical infrastructure materials: means sand, gravel, or rock aggregate. See Utah Code 10-9a-901
  • Critical infrastructure materials operations: means the extraction, excavation, processing, or reprocessing of critical infrastructure materials. See Utah Code 10-9a-901
  • Critical infrastructure materials operator: means a natural person, corporation, association, partnership, receiver, trustee, executor, administrator, guardian, fiduciary, agent, or other organization or representative, either public or private, including a successor, assign, affiliate, subsidiary, and related parent company, that:
    (a) owns, controls, or manages a critical infrastructure materials operations; and
    (b) has produced commercial quantities of critical infrastructure materials from the critical infrastructure materials operations. See Utah Code 10-9a-901
  • customer: means the person who is obligated under a contract with a telecommunications provider to pay for telecommunications service received under the contract. See Utah Code 10-1-402
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Division: means the Division of Consumer Protection. See Utah Code 13-23-2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • End user: means the person who uses a telecommunications service. See Utah Code 10-1-402
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • General plan: means a document that a municipality adopts that sets forth general guidelines for proposed future development of the land within the municipality. See Utah Code 10-9a-103
  • Governing body: means collectively the legislative body and the executive of any municipality. See Utah Code 10-1-104
  • Gross receipts from telecommunications service: includes a charge necessary to complete a sale of a telecommunications service. See Utah Code 10-1-402
  • hazardous materials: means the same as that term is defined in Section 19-6-902. See Utah Code 10-11-1
  • Health spa: means a business enterprise that provides access to a facility:
    (i) for a charge or a fee; and
    (ii) for the development or preservation of physical fitness or well-being, through exercise, weight control, or athletics. See Utah Code 13-23-2
  • Highway: includes :Utah Code 68-3-12.5
  • Improper means: includes theft, bribery, misrepresentation, breach or inducement of a breach of a duty to maintain secrecy, or espionage through electronic or other means. See Utah Code 13-24-2
  • Improvement completion assurance: means a surety bond, letter of credit, financial institution bond, cash, assignment of rights, lien, or other equivalent security required by a municipality to guaranty the proper completion of landscaping or an infrastructure improvement required as a condition precedent to:
    (a) recording a subdivision plat; or
    (b) development of a commercial, industrial, mixed use, or multifamily project. See Utah Code 10-9a-103
  • Infrastructure improvement: means permanent infrastructure that is essential for the public health and safety or that:
    (a) is required for human occupation; and
    (b) an applicant must install:
    (i) in accordance with published installation and inspection specifications for public improvements; and
    (ii) whether the improvement is public or private, as a condition of:
    (A) recording a subdivision plat;
    (B) obtaining a building permit; or
    (C) development of a commercial, industrial, mixed use, condominium, or multifamily project. See Utah Code 10-9a-103
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes :Utah Code 68-3-12.5
  • Land use applicant: means a property owner, or the property owner's designee, who submits a land use application regarding the property owner's land. See Utah Code 10-9a-103
  • Land use authority: means :
    (a) a person, board, commission, agency, or body, including the local legislative body, designated by the local legislative body to act upon a land use application; or
    (b) if the local legislative body has not designated a person, board, commission, agency, or body, the local legislative body. See Utah Code 10-9a-103
  • Land use decision: means an administrative decision of a land use authority or appeal authority regarding:
    (a) a land use permit; or
    (b) a land use application. See Utah Code 10-9a-103
  • Legislative body: means the legislative body of the municipality. See Utah Code 10-15-3
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mall intersection: means any intersection of a street constituting a part of a pedestrian mall with any street which intersection is itself part of a pedestrian mall. See Utah Code 10-15-3
  • Misappropriation: means :
    (a) acquisition of a trade secret of another by a person who knows or has reason to know that the trade secret was acquired by improper means; or
    (b) disclosure or use of a trade secret of another without express or implied consent by a person who:
    (i) used improper means to acquire knowledge of the trade secret; or
    (ii) at the time of disclosure or use, knew or had reason to know that his knowledge of the trade secret was:
    (A) derived from or through a person who had utilized improper means to acquire it;
    (B) acquired under circumstances giving rise to a duty to maintain its secrecy or limit its use; or
    (C) derived from or through a person who owed a duty to the person seeking relief to maintain its secrecy or limit its use; or
    (iii) before a material change of his position, knew or had reason to know that it was a trade secret and that knowledge of it had been acquired by accident or mistake. See Utah Code 13-24-2
  • Mobile telecommunications service: is a s defined in the Mobile Telecommunications Sourcing Act, 4 U. See Utah Code 10-1-402
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Municipal: means of or relating to a municipality. See Utah Code 10-1-104
  • Municipality: includes every city or town within this state. See Utah Code 10-15-3
  • Municipality: means a city, town, or metro township. See Utah Code 10-1-402
  • Municipality: means :
    (a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;
    (b) a town, as classified in Section 10-2-301; or
    (c) a metro township as that term is defined in Section 10-2a-403 unless the term is used in the context of authorizing, governing, or otherwise regulating the provision of municipal services. See Utah Code 10-1-104
  • Nonconforming use: means a use of land that:
    (a) legally existed before its current land use designation;
    (b) has been maintained continuously since the time the land use ordinance governing the land changed; and
    (c) because of one or more subsequent land use ordinance changes, does not conform to the regulations that now govern the use of the land. See Utah Code 10-9a-103
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Pedestrian mall: means one or more streets or portions thereof, on which vehicular traffic is, or is to be, restricted in whole or in part and which is, or is to be, used exclusively or primarily for pedestrian travel. See Utah Code 10-15-3
  • Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-9a-103
  • Person: means a natural person, corporation, business trust, estate, trust, partnership, association, joint venture, government, governmental subdivision or agency, or any other legal or commercial entity. See Utah Code 13-24-2
  • Person: means an individual, corporation, partnership, organization, association, trust, governmental agency, or any other legal entity. See Utah Code 10-1-104
  • Plat: means an instrument subdividing property into lots as depicted on a map or other graphical representation of lands that a licensed professional land surveyor makes and prepares in accordance with Section 10-9a-603 or 57-8-13. See Utah Code 10-9a-103
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • real property: includes :Utah Code 68-3-12.5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Road: includes :Utah Code 68-3-12.5
  • service address: means :
    (a) if the location described in this Subsection (8)(a) is known, the location of the telecommunications equipment:
    (i) to which a call is charged; and
    (ii) from which the call originates or terminates;
    (b) if the location described in Subsection (8)(a) is not known but the location described in this Subsection (8)(b) is known, the location of the origination point of the signal of the telecommunications service first identified by:
    (i) the telecommunications system of the telecommunications provider; or
    (ii) if the system used to transport the signal is not a system of the telecommunications provider, information received by the telecommunications provider from its service provider; or
    (c) if the locations described in Subsection (8)(a) or (b) are not known, the location of a customer's place of primary use. See Utah Code 10-1-402
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • State: includes any department, division, or agency of the state. See Utah Code 10-9a-103
  • Street: means any public road, street, highway, alley, lane, court, way, or place of any nature open to the use of the public, excluding state highways. See Utah Code 10-15-3
  • Subdivision: includes :
    (i) the division or development of land, whether by deed, metes and bounds description, devise and testacy, map, plat, or other recorded instrument, regardless of whether the division includes all or a portion of a parcel or lot; and
    (ii) except as provided in Subsection (65)(c), divisions of land for residential and nonresidential uses, including land used or to be used for commercial, agricultural, and industrial purposes. See Utah Code 10-9a-103
  • 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 service: means :
    (a) telecommunications service, as defined in Section 59-12-102, other than mobile telecommunications service, that originates and terminates within the boundaries of this state;
    (b) mobile telecommunications service, as defined in Section 59-12-102:
    (i) that originates and terminates within the boundaries of one state; and
    (ii) only to the extent permitted by the Mobile Telecommunications Sourcing Act, 4 U. 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
  • Town: means a municipality classified by population as a town under Section 10-2-301. See Utah Code 10-1-104
  • Trade secret: means information, including a formula, pattern, compilation, program, device, method, technique, or process, that:
    (a) derives independent economic value, actual or potential, from not being generally known to, and not being readily ascertainable by proper means by, other persons who can obtain economic value from its disclosure or use; and
    (b) is the subject of efforts that are reasonable under the circumstances to maintain its secrecy. See Utah Code 13-24-2
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • Vested critical infrastructure materials operations: means critical infrastructure materials operations operating in accordance with a legal nonconforming use or a permit issued by the municipality that existed or was conducted or otherwise engaged in before:
    (a) a political subdivision prohibits, restricts, or otherwise limits the critical infrastructure materials operations; and
    (b) January 1, 2019. See Utah Code 10-9a-901
  • Writing: includes :Utah Code 68-3-12.5