Utah Code § 10-18-301

(1) A municipality that provides a broadband service, a cable television service, or a public telecommunications service under this chapter: (a) shall establish separate enterprise funds to account for the municipality's operations of a broadband service, cable television service, or public telecommunications service; (b) may fund the services through: (i) revenues earned from operation of the broadband, cable television, or public telecommunications service; or (ii) revenue bonds or government obligation bonds authorized in Section 10-18-302; (c) may, for accounting purposes only, account for the municipality's broadband services, cable television services, and public telecommunications services in a single enterprise fund under Chapter 6, Uniform Fiscal Procedures Act for Utah Cities; (d) shall, consistent with the requirements of Section 10-6-135, adopt separate operating and capital budgets for the municipality's: (i) broadband services; (ii) cable television services; and (iii) public telecommunications services; (e) may not transfer any appropriation or other balance in any enterprise fund established by the municipality under this section to another enterprise fund; (f) may not transfer any appropriation or other balance in any other enterprise fund established by the municipality under Chapter 6, Uniform Fiscal Procedures Act for Utah Cities, to any enterprise fund established by the municipality under this section; (g) shall maintain separation between the municipality's role as a competitive provider of a broadband service, cable television service, or public telecommunications service, and the municipality's role as a regulator over private providers that offer a service in competition with the service offered by the municipality, including with respect to the personnel, real property, operational capabilities, and other resources between these separate functions; and (h) may not share any non-public information between employees or contractors responsible for executing the municipality's role as a competitive provider of a broadband service, cable television service, or public telecommunications service, and employees or contractors responsible for executing the municipality's role as a regulator over private providers that offer a service in competition with a service offered by the municipality. (2) The restrictions on transfers described in Subsections (1)(e) and (f) do not apply to transfers made by a municipality between other enterprise funds established by the municipality.