2006 Utah Code - 11-26-1 — Definitions -- Ceiling on local charges based on gross revenues of public service provider.

     11-26-1.   Definitions -- Ceiling on local charges based on gross revenues of public service provider.
     (1) As used in this chapter:
     (a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
     (i) a tax;
     (ii) a license;
     (iii) a fee;
     (iv) a license fee;
     (v) a license tax; or
     (vi) a charge similar to Subsections (1)(a)(i) through (v).
     (b) "Municipality" means:
     (i) a city; or
     (ii) a town.
     (c) "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.
     (2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:
     (a) imposed on the basis of the gross revenues of the public service provider;
     (b) derived from sales, use, or both sales and use of the service within the county or municipality; and
     (c) in a total amount that is greater than 6% of gross revenues.
     (3) The determination of gross revenues under this section may not include:
     (a) the sale of gas or electricity as special fuel for motor vehicles; or
     (b) a local charge.
     (4) This section may not be construed to:
     (a) affect or limit the power of counties or municipalities to impose sales and use taxes under:
     (i) Title 59, Chapter 12, Sales and Use Tax Act; or
     (ii) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
     (b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.
     (5) This section takes precedence over any conflicting provision of law.

Amended by Chapter 253, 2003 General Session