Utah § 11-26-401 Definitions -- Prohibition on car sharing program taxes, fees, and other charges.

Utah Statutes

§ 11-26-401 — Definitions -- Prohibition on car sharing program taxes, fees, and other charges.

Utah·Title 11 Cities, Counties, and Local Taxing Units·Ch. 11-26 Limitations on Local Taxes and Fees·Part 11-26-4 Car Sharing Taxes, Fees, and Charges

(1)As used in this part:

(1)(a) "Car sharing" means the same as that term is defined in Section 13-48a-101.

(1)(b) "Local political subdivision" means the same as that term is defined in Section 11-14-102.

(1)(c) "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102.

(2)A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.

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(1) As used in this part:
(1)(a) "Car sharing" means the same as that term is defined in Section 13-48a-101.
(1)(b) "Local political subdivision" means the same as that term is defined in Section 11-14-102.
(1)(c) "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102.
(2) A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.

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