Utah § 10-8-4 Special taxes and licenses.

Utah Statutes

§ 10-8-4 — Special taxes and licenses.

Utah § 10-8-4

Title 10Utah Municipal Code

Ch. 10-8Powers and Duties of Municipalities

This text of Utah § 10-8-4 (Special taxes and licenses.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 10-8-4 (2026).

Text

(1)Municipal legislative bodies may:

(1)(a) subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and

(1)(b) consistent with general law, provide the manner and form in which special taxes are levied and collected.

(2)(2)(a) Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.

(2)(b) Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:

(2)(b)(i) are licensed as dealers in another municipality; or

(2)(b)(ii) do not have a permanent business location in the municipality.

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(1) Municipal legislative bodies may:

(1)(a) subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and
(1)(b) consistent with general law, provide the manner and form in which special taxes are levied and collected.
(2) (2)(a) Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.
(2)(b) Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:
(2)(b)(i) are licensed as dealers in another municipality; or
(2)(b)(ii) do not have a permanent business location in the municipality.