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2023 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, military installation development authority, and Point of the Mountain State Land 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.
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