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2020 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 26 - Limitations on Local Taxes and Fees on Utilities
Part 2 - Local Charges on a Public Service Provider
Section 201 - Definitions -- Ceiling on local charges based on gross revenue of public service provider.
Universal Citation: UT Code § 11-26-201 (2020)
Effective 5/8/2018
11-26-201. Definitions -- Ceiling on local charges based on gross revenue of public service provider.
Renumbered and Amended by Chapter 283, 2018 General Session
11-26-201. Definitions -- Ceiling on local charges based on gross revenue of public service provider.
- (1) As used in this part:
- (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.
- (a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
- (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 revenue 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 revenue.
- (3) The determination of gross revenue 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 a county or a municipality 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.
- (a) affect or limit the power of a county or a municipality to impose sales and use taxes under:
- (5) This section takes precedence over any conflicting provision of law.
Renumbered and Amended by Chapter 283, 2018 General Session
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