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[Utah Code Table of Contents]
[TITLE 59. Table of Contents]
59-26-101 Title.
This chapter is known as the "Multi-Channel Video or Audio
Service Tax Act."
2004
59-26-102 Definitions.
As used in this chapter:
(1) "multi-channel video or audio service provider" means any person or group of persons that:
(a) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or
(b) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service; and
(2) "multi-channel video or audio service provider" includes the following except as specifically exempted by state or federal law:
(a) a cable operator;
(b) a CATV provider;
(c) a multi-point distribution provider;
(d) a MMDS provider;
(e) a SMATV operator;
(f) a direct-to-home satellite service provider; or
(g) a DBS provider.
2004
59-26-103 Imposition of tax - Rate.
Beginning on July 1, 2004, 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 the state; and
(2) to the extent permitted by federal law.
2004
59-26-104 Collection of tax.
A multi-channel video or audio service provider shall:
(1) collect the tax imposed by Section 59-26-103 from the purchaser; and
(2) remit the tax collected under Subsection (1) to the commission:
(a) quarterly on or before the last day of the month immediately following the last day of each calendar quarter; and
(b) on a return prescribed by the commission.
2004
59-26-105 Deposit of tax revenue.
The commission shall deposit revenues generated by the
tax imposed by this chapter into the General Fund.
2004
59-26-106 Records.
(1) A multi-channel video or audio service provider shall maintain records, statements, books, or accounts necessary to determine the amount of tax that the multi-channel video or audio service provider is required to remit to the commission under this chapter.
(2) The commission may require a multi-channel video or audio service provider to make or keep the records, statements, books, or accounts the commission considers sufficient to show the amount of tax for which the multi-channel video or audio service provider is required to remit to the commission under this chapter:
(a) by notice served upon that multi-channel video or audio service provider; or
(b) by administrative rule made in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act.
(3) After notice by the commission, a multi-channel video
or audio service provider shall open the records, statements,
books, or accounts specified in Subsection (2) for examination
by the commission or a duly authorized agent of the commission.
2004
59-26-107 Action for collection of tax - Action for refund or credit of tax.
(1) Except as provided in Subsections (2) through (5):
(a) the commission shall assess a tax under this chapter within three years after a multi-channel video or audio service provider files a return; and
(b) if the commission does not assess a tax under this chapter within the three-year period provided in Subsection (1)(a), the commission may not commence a proceeding to collect the tax.
(2) The commission may assess a tax at any time if a multi-channel video or audio service provider:
(a) files a false or fraudulent return with intent to evade; or
(b) does not file a return.
(3) The commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this chapter if:
(a) the three-year period under Subsection (1) has not expired; and
(b) the commission and the multi-channel video or audio service provider sign a written agreement:
(i) authorizing the extension; and
(ii) providing for the length of the extension.
(4) If the commission delays an audit at the request of a multi-channel video or audio service provider, the commission may make an assessment as provided in Subsection (5) if:
(a) the multi-channel video or audio service provider subsequently refuses to agree to an extension request by the commission; and
(b) the three-year period under Subsection (1) expires before the commission completes the audit.
(5) An assessment under Subsection (3) shall be:
(a) for the time period for which the commission could not make an assessment because of the expiration of the three-year period; and
(b) in an amount equal to the difference between:
(i) the commission's estimate of the amount of tax the multi-channel video or audio service provider would have been assessed for the time period described in Subsection (5)(a); and
(ii) the amount of tax the multi-channel video or audio service provider actually paid for the time period described in Subsection (5)(a).
(6) (a) Except as provided in Subsection (6)(b), the commission may not make a credit or refund unless the multi-channel video or audio service provider files a claim with the commission within three years of the date of overpayment.
(b) The commission shall extend the period for a multi-channel video or audio service provider to file a claim under Subsection (6)(a) if:
(i) the three-year period under Subsection (6)(a) has not expired; and
(ii) the commission and the multi-channel video or audio service provider sign a written agreement:
(A) authorizing the extension; and
(B) providing for the length of the extension.
2004
59-26-108 Rulemaking authority.
The commission may make rules in accordance with Title
63, Chapter 46a, Utah Administrative Rulemaking Act, to implement
and enforce this chapter.
2004
59-26-109 Penalties and interest.
A multi-channel video or audio service provider that fails
to comply with any provision of this chapter is subject to
penalties and interest as provided in Sections
59-1-401
and
59-1-402
.
2004
59-26-110 Revenue and Taxation Interim Committee study.
The Revenue and Taxation Interim Committee shall during the 2004 interim:
(1) study the tax imposed by this chapter;
(2) recommend whether legislation should be drafted to modify any provision of this chapter; and
(3) prepare any legislation that the Revenue and Taxation
Interim Committee recommends in accordance with Subsection
(2) for consideration by the Legislature during the 2005
General Session.
2004
