{"data":{"id":"us-ut/utah-code-59-26-102","jurisdiction":"us-ut","citation":"Utah Code § 59-26-102","heading":"Definitions.","body":"As used in this chapter:\n(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.\n(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.\n(3)\n(a) \"Multi-channel video or audio service provider\" means any person or group of persons that:\n(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\n(ii) otherwise controls or is responsible through any arrangement, the management and operation of the multi-channel video or audio service.\n(b) \"Multi-channel video or audio service provider\" includes the following except as specifically exempted by state or federal law:\n(i) a cable operator;\n(ii) a CATV provider;\n(iii) a multi-point distribution provider;\n(iv) a MMDS provider;\n(v) a SMATV operator;\n(vi) a direct-to-home satellite service provider; or\n(vii) a DBS provider.\n(4) \"Municipality\" means a city or town.","path":["Title 59 Revenue and Taxation","Chapter 59-26 Multi-Channel Video or Audio Service Tax Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter26/59-26-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"80d69f684c45abdf1403c3d2d91b8260eb6eaf8e1d1d312a92626137c98f378c","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-24-109","next":"us-ut/utah-code-59-26-103"},"notice":"GroundRules: Original legal text. Not legal advice."}