UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 26. Multi-Channel Video or Audio Service Tax Act |
§ 59-26-102. Definitions.
Latest version.
- 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. (4) "Municipality" means a city or town.
Amended by Chapter 288, 2007 General Session