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

Full text of Utah Utah Code § 10-1-404 — Municipal telecommunications license tax ordinance provisions., with citation guidance and answers to common questions.

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

10-1-404.  Municipal telecommunications license tax ordinance provisions.
     An ordinance required by Subsection 10-1-403(1) shall include a provision that:
(1) levies a municipal telecommunications license tax:
(a) on the gross receipts from telecommunications service attributed to the municipality in accordance with Section 10-1-407;
(b) at a rate:
(i) not to exceed the rate specified in Subsection 10-1-403(1)(c); and
(ii) subject to the requirements of Section 10-1-407; and
(c) beginning on a date:
(i) on or after July 1, 2004; and
(ii) 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 Section 10-1-405 under which the commission collects, enforces, and administers the municipal telecommunications license tax;
(3) exempts a municipality from the limitation on the rate that may be imposed under Subsection (1)(b)(i) if the exemption from the limitation on the rate that may be imposed under Subsection (1)(b)(i) is approved by a majority vote of the voters in the municipality that vote in:
(a) a municipal general election; or
(b) a regular general election; and
(4) incorporates the provisions of Section 10-1-408.


Amended by Chapter 415, 2013 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 10-1-404

What does Utah Code § 10-1-404 cover?

Section 10-1-404 ("Municipal telecommunications license tax ordinance provisions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 10-1-404?

A common citation format is "Utah Code § 10-1-404" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 10-1-404 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

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