Utah Statutes
§ 59-26-102 — Definitions.
As used in this chapter:
(1)"County or municipality franchise fee" means a franchise fee that a county or municipality receives from a multi-channel video or audio service provider.
(2)"Franchise fee" is as defined in 47 U.S.C. Sec. 542, except that the term "cable operator" or "cable subscriber" shall be interpreted to include a multi-channel video or audio service provider.
(3)(3)(a) "Multi-channel video or audio service provider" means any person or group of persons that:
(3)(a)(i) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or
(3)(a)(ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service.
(3)(b) "Mul
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Legislative History
Amended by Chapter 288, 2007 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.