All words and phrases in this chapter shall have the same meaning given to them in the Municipal Telecommunications License Tax Act, Section 10-1-401, et seq., Utah Code Annotated 1953. In addition, the following words and phrases shall have the following meaning, unless a different meaning clearly appears from the context:
GROSS RECEIPTS ATTRIBUTED TO THE MUNICIPALITY: | Those gross receipts from a transaction for telecommunications services that is located within the municipality for the purposes of sales and use taxes under Title 59, Chapter 12, Utah Code Annotated 1953, Sales and Use Tax Act, and determined in accordance with Section 59-12-207, Utah Code Annotated 1953. |
MUNICIPALITY: | Farr West City, Utah. (Ord. 2021-05) |