PocketLaw | Utah Code | Definitions -- Ceiling on local charges based

Definitions -- Ceiling on local charges based on gross revenue of public service provider.

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(1) As used in this part:
- (a) "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality:
  - (i) a tax;
  - (ii) a license;
  - (iii) a fee;
  - (iv) a license fee;
  - (v) a license tax; or
  - (vi) a charge similar to Subsections (1)(a)(i) through (v).
- (b) "Municipality" means:
  - (i) a city; or
  - (ii) a town.
- (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:
- (a) imposed on the basis of the gross revenue of the public service provider;
- (b) derived from sales, use, or both sales and use of the service within the county or municipality; and
- (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:
- (a) the sale of gas or electricity as special fuel for motor vehicles; or
- (b) a local charge.

(4) This section may not be construed to:
- (a) affect or limit the power of a county or a municipality to impose sales and use taxes under:
  - (i)Title 59, Chapter 12, Sales and Use Tax Act; or
  - (ii)Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or
- (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.

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