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

Utah Statutes

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

Utah·Title 10 Utah Municipal Code·Ch. 10-1 General Provisions·Part 10-1-4 Municipal Telecommunications License Tax Act

(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.

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