There is a newer version of the Utah Code
2015 Utah Code
Title 10 - Utah Municipal Code
Chapter 1 - General Provisions
Part 3 - Municipal Energy Sales and Use Tax Act
- Section 301 - Title.
- Section 302 - Purpose and intent.
- Section 303 - Definitions.
- Section 304 - Municipality and military installation development authority may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.
- Section 305 - Municipal energy sales and use tax ordinance provisions.
- Section 306 - Rules for delivered value and point of sale.
- Section 307 - Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.
- Section 308 - Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.
- Section 310 - Existing energy franchise taxes or contractual franchise fees.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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