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32 chapters · 1,123 sections in this title.
Utah Code § 59-26-102 Definitions.
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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 …
Utah Code § 59-26-103 Imposition of tax -- Rate.
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59-26-103. Imposition of tax -- Rate. Subject to Section, there is imposed as provided in this part a tax on the purchaser equal to 6.25% of amounts paid or charged for multi-channel video or audio service provided by a multi-channel video or audio service provider: (1) within th…
Utah Code § 59-26-104 Collection of tax.
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59-26-104. Collection of tax. A multi-channel video or audio service provider shall: (1) collect the tax imposed by Sectionfrom the purchaser; 59-26-103 (2) pay the tax collected under Subsectionto the commission: (1) monthly on or before the last day of the month immediately fol…
Utah Code § 59-26-104.5 Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state.
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59-26-104.5. Nonrefundable credit against tax -- Amounts passed through to customers within the state -- Tax may not be reduced by amounts passed through to customers within the state. (1) Beginning on January 1, 2008, a multi-channel video or audio service provider may claim a n…