PocketLaw | Utah Code | Municipal Energy Sales and Use Tax Act

Municipal Energy Sales and Use Tax Act

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Title.

Purpose and intent.

Definitions.

Municipality and military installation development authority may levy tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions.

Municipal energy sales and use tax ordinance provisions.

Rules for delivered value and point of sale.

Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality.

Report of tax collections -- Allocation when location of taxpayer cannot be accurately determined.

Existing energy franchise taxes or contractual franchise fees.