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

Utah Statutes

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

Utah § 10-1-406

Title 10Utah Municipal Code

Ch. 10-1General Provisions

Part 10-1-4Municipal Telecommunications License Tax Act

This text of Utah § 10-1-406 (Limitation of other telecommunications taxes or fees.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 10-1-406 (2026).

Text

(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:

(1)(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:

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

(1)(a)(ii) is not related to:

(1)(a)(ii)(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

(1)(a)(ii)(B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-

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(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:

(1)(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:
(1)(a)(i) is imposed in accordance with Section 72-7-102; and
(1)(a)(ii) is not related to:

(1)(a)(ii)(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
(1)(a)(ii)(B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or
(1)(b) on a person that:
(1)(b)(i) is not subject to a municipal telecommunications license tax under this part; and
(1)(b)(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:

(2)(a) related to excavation, construction, or installation of a telecommunications facility; and
(2)(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:

(3)(a) by ordinance; and
(3)(b) on a competitively neutral basis.