§ 11-26-201 — Definitions -- Ceiling on local charges based on gross revenue of public service provider.

Utah § 11-26-201

• Jurisdiction: Utah
• Title 11: Cities, Counties, and Local Taxing Units
• Ch. 11-26: Limitations on Local Taxes and Fees
• Part 11-26-2: Local Charges on a Public Service Provider

Text

(1) As used in this part:

(1)(a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
(1)(a)(i) a tax;
(1)(a)(ii) a license;
(1)(a)(iii) a fee;
(1)(a)(iv) a license fee;
(1)(a)(v) a license tax; or
(1)(a)(vi) a charge similar to Subsections (1)(a)(i) through (v).
(1)(b) "Municipality" means:
(1)(b)(i) a city; or
(1)(b)(ii) a town.
(1)(c) "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.
(2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:

(2)(a) imposed on the basis of the gross revenue of the public service provider;
(2)(b) derived from sales, use, or both sales and use of the service within the county or municipality; and
(2)(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:

(3)(a) the sale of gas or electricity as special fuel for motor vehicles; or
(3)(b) a local charge.
(4) This section may not be construed to:

(4)(a) affect or limit the power of a county or a municipality to impose sales and use taxes under:
(4)(a)(i) Title 59, Chapter 12, Sales and Use Tax Act; or
(4)(a)(ii) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
(4)(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.
(5) This section takes precedence over any conflicting provision of law.

Legislative History

Renumbered and Amended by Chapter 283, 2018 General Session