Chapter 01 - General Provisions
- 10-1-101 - Short title.
- 10-1-102 - Effective date.
- 10-1-103 - Construction.
- 10-1-104 - Definitions.
- 10-1-105 - No changes intended.
- 10-1-106 - Scope of act.
- 10-1-107 - Municipalities.
- 10-1-108 - Cumulative powers -- Powers not in derogation of state agencies.
- 10-1-109 - Saving clause.
- 10-1-110 - Continuation of prior law.
- 10-1-111 - Existing indebtedness.
- 10-1-112 - Headings do not limit sections.
- 10-1-113 - Severability clause.
- 10-1-114 - Repealer.
- 10-1-115 - Legislation enacted by Legislature.
- 10-1-118 - Changing the name of a municipality.
- 10-1-119 - Inventory of competitive activities.
- 10-1-201 - Municipalities as political subdivisions of the state.
- 10-1-202 - Power to sue, contract, adopt municipal name and seal.
- 10-1-203 - License fees and taxes -- Disproportionate rental fee -- Application information to be transmitted to the county assessor.
- 10-1-301 - Title.
- 10-1-302 - Purpose and intent.
- 10-1-303 - Definitions.
- 10-1-304 - Municipality and military installation development authority may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.
- 10-1-305 - Municipal energy sales and use tax ordinance provisions.
- 10-1-306 - Rules for delivered value and point of sale.
- 10-1-307 - Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Charge for services -- Collection of taxes by municipality.
- 10-1-308 - Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
- 10-1-310 - Existing energy franchise taxes or contractual franchise fees.
- 10-1-401 - Title.
- 10-1-402 - Definitions.
- 10-1-403 - Municipality and military installation development authority may levy municipal telecommunications license tax -- Recovery from customers -- Enactment, repeal, or change in rate of tax -- A
- 10-1-404 - Municipal telecommunications license tax ordinance provisions.
- 10-1-405 - Collection of taxes by commission -- Uniform interlocal agreement -- Rulemaking authority -- Charge for services.
- 10-1-406 - Limitation of other telecommunications taxes or fees.
- 10-1-407 - Attributing the gross receipts from telecommunications service to a municipality -- Rate impact.
- 10-1-408 - Procedure for taxes erroneously recovered from customers.
- 10-1-410 - Transactions consisting of telecommunications service and nontelecommunications services.