1. Utah State Tax Commission
TC-34Qi
210 North 1950 West • Salt Lake City, UT 84134 • www.tax.utah.gov
Municipal Telecommunications License Tax (TC-34Q) Rev. 9/05
Supplemental Information
The monthly detail information (TC-34Q) required in conjunction with the TC-34 coupon return for Municipal Telecommunications License Tax is
to be submitted electronically.
The current format in a comma delimited, variable length file (.csv) is as follows:
Description Instruction Type
Header Record Single Record
Federal ID #, Exclude the dash Numeric
Tax Type, Data should always be “29” Numeric
Gross Receipts Total, Actual gross receipts total in dollars and cents Numeric
MTLT Total Actual MTLT total in dollars and cents Numeric
Detail Record For MTFT One Record for each jurisdiction being reported
Period From Date, Format “YYYYMM” Numeric
Period to date, Format “YYYYMM” Numeric
FIPS State Code, The state FIPS code for Utah is 49 Character
FIPS County Code, The county code can be found in the FIPS table Character
FIPS MA Code, The MA code can be found in the FIPS table Character
Filler, Reserved for future use — no space, just a comma Character
Utah County Code, Two-digit Utah county identifier Character
Utah City Code, Three-digit Utah city identifier Character
Gross Receipts, Amount of services subject to tax in dollars and cents Numeric
Rate, Tax rate for jurisdiction, i.e. 3.33% = .0333 Numeric
Tax Amount, Amount of tax on gross receipts in dollars and cents Numeric
Jurisdiction Description Name of jurisdiction from the FIPS table Character
The file records will be in a variable length, text format with each field separated by a comma. The supplemental information can be submitted
using FTP Client to ftp.tax.utah.gov that will prompt you to log in with the user id “anonymous” and the password is your e-mail address. An
alternative is to enter ftp://ftp.tax.utah.gov/prv/(Tax Commission issued subdirectory) that will take you directly into your subdirectory where you
can copy and paste your file. Each account is currently assigned a specific subdirectory in /prv/(Tax Commission issued subdirectory). You will
post your supplemental TC-34Q information using the filename “xxx9999mt.csv” (with xxx representing the three-digit month abbreviation in
lowercase, as in dec, jan, jun, etc, and 9999 representing the year, as in 2004) in your specific subdirectory. The file name must be lowercase, so
the file name for the July, 2004 filing would be “jul2004mt.csv.” The “mt” identifies this as the Municipal Telecommunications License Tax file as
opposed to the Emergency Services (911) file also being posted to the same subdirectory.
To summarize: Location: ftp.tax.utah.gov (FTP Client) or ftp://ftp.tax.utah.gov/prv/(Tax Commission issued subdirectory)
User Id : anonymous
Password: email address
Path: /prv/(Tax Commission issued subdirectory)
Filename : xxx9999mt.csv (lowercase)
Format: comma delimited, variable length, text file (.csv)
The supplemental information file (TC-34Q) has the same due date as the coupon return (TC-34) and is subject to the same late filing penalties.
Amended Returns
To amend locations for previous periods, take the net difference between the amount of the original filing and the new amount. Include the net
difference for the amended location in the current information report. The net difference should also be reflected in the gross receipts total and the
MTLT total (total tax). See example below.
Examples
1. The comma delimited, variable length, text file for a filer with two jurisdictions would look like the following:
91234567,29,10625.00,425.00
200407,200407,49,001,04060, ,01,002,8125.00,.04,325.00,Beaver City
200407,200407,49,001,50040, ,01,008,2500.00,.04,100.00,Milford
2. AMENDED: A filer that reported the amount of gross receipts filed for Milford in July, 2004, as $2,500.00 with a tax amount of $100.00 has
found a difference. The gross receipts should have been $l,875.00 with a tax amount of $75.00. The difference for gross receipts is
$(625.00) with a difference in the tax amount of $(25.00). The amended record would be as follows:
200407,200407,49,001,50040, , 01,008,-625.00,.04,-25.00,Milford
The table with the County/City and FIPS codes can be found on the following pages of this document.