Utah Code § 10-1-406

(1) As used in this section: (a) "Broadband" means facilities and services used to make high-capacity, high-speed internet service available to users. (b) "General fee" means the same as that term is defined in Section 10-6-134.3. (2) (a) Except as provided in Subsection (2)(b), a city may not impose a general fee for broadband. (b) (i) Subject to Subsection (2)(b)(ii), a city that, before May 6, 2026, imposes a general fee for broadband shall repeal the general fee no later than July 1, 2027. (ii) (A) A city that, before May 6, 2026, issues a bond secured by revenue from a general fee for broadband shall repeal the general fee within 60 days after the bond is paid. (B) A city that, before May 6, 2026, imposes a general fee to pay for a bond the city issued before January 1, 2026, to pay for broadband shall repeal the general fee within 60 days after the bond is paid. (3) Subject to the other provisions of this section, a municipality may not levy or collect a telecommunications tax or fee on a person except for a telecommunications tax or fee imposed by the municipality: (a) on a telecommunications provider to recover the management costs of the municipality caused by the activities of the telecommunications provider in the right-of-way of a municipality if the telecommunications tax or fee: (i) is imposed in accordance with Section 72-7-102; and (ii) is not related to: (A) a municipality's loss of use of a highway as a result of the activities of the telecommunications provider in a right-of-way; or (B) increased deterioration of a highway as a result of the activities of the telecommunications provider in a right-of-way; or (b) on a person that: (i) is not subject to a municipal telecommunications license tax under this part; and (ii) locates telecommunications facilities, as defined in Section 72-7-108, in the municipality. (4) Subsection (3)(a) may not be interpreted as exempting a telecommunications provider from complying with any ordinance: (a) related to excavation, construction, or installation of a telecommunications facility; and (b) that addresses the safety and quality standards of the municipality for excavation, construction, or installation. (5) A telecommunications tax or fee imposed under Subsection (3)(b) shall be imposed: (a) by ordinance; and (b) on a competitively neutral basis.