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Revenue and Taxation | |
Multi-Channel Video or Audio Service Tax Act | |
Section 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 term "cable operator" or "cable subscriber" shall be interpreted to include a multi-channel video or audio service provider. (3) (a) "Multi-channel video or audio service provider" means any person or group of persons that: (i) provides multi-channel video or audio service and directly or indirectly owns a significant interest in the multi-channel video or audio service; or (ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service. (b) "Multi-channel video or audio service provider" includes the following except as specifically exempted by state or federal law: (i) a cable operator; (ii) a CATV provider; (iii) a multi-point distribution provider; (iv) a MMDS provider; (v) a SMATV operator; (vi) a direct-to-home satellite service provider; or (vii) a DBS provider. (4) "Municipality" means a city or town.
Amended by Chapter 288, 2007 General Session |
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