Municipal telecommunications license tax ordinance provisions.

Utah Code § 10-1-404, under Part 10-1-4: Municipal Telecommunications License Tax Act.

Utah Code § 10-1-404

10-1-404. Municipal telecommunications license tax ordinance provisions.

An ordinance required by Subsectionshall include a provision that:

(1) levies a municipal telecommunications license tax: on the gross receipts from telecommunications service attributed to the municipality in accordance with Section; 10-1-407 at a rate: not to exceed the rate specified in Subsection; and 10-1-403(1)(c) subject to the requirements of Section; and 10-1-407 beginning on a date: on or after July 1, 2004; and subject to the requirements of Section; 10-1-403

(2) on or before the effective date of the ordinance, the municipality shall enter into the uniform interlocal agreement with the commission described in Sectionunder which the commission collects, enforces, and administers the municipal telecommunications license tax; 10-1-405

(3) exempts a municipality from the limitation on the rate that may be imposed under Subsectionif the exemption from the limitation on the rate that may be imposed under Subsectionis approved by a majority vote of the voters in the municipality that vote in: (1)(b)(i) (1)(b)(i) a municipal general election; or a regular general election; and

(4) incorporates the provisions of Section. 10-1-408