There is a newer version of the Utah Code
2016 Utah Code
Title 72 - Transportation Code
Chapter 12 - Travel Reduction Act
Section 108 - Local taxation and licensing.
UT Code § 72-12-108 (2016) What's This?
72-12-108. Local taxation and licensing. A county or municipality may not impose a tax on, or require a license for, a ride-sharing arrangement.
Renumbered and Amended by Chapter 270, 1998 General Session
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