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 § 11-26-401

Title 11Cities, Counties, and Local Taxing Units

Ch. 11-26Limitations on Local Taxes and Fees

Part 11-26-4Car Sharing Taxes, Fees, and Charges

This text of Utah § 11-26-401 (Definitions -- Prohibition on car sharing program taxes, fees, and other charges.) 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. § 11-26-401 (2026).

Text

(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.