10-8-4.   Special taxes and licenses.
     (1) Municipal legislative bodies may:
     (a) subject to Subsection (2), fix the amount, terms, and manner of issuing licenses; and
     (b) consistent with general law, provide the manner and form in which special taxes are levied and collected.
     (2) (a) Municipal legislative bodies may not discriminate between resident community businesses and nonresident community businesses in establishing license requirements.
     (b) Municipal legislative bodies may not impose motor vehicle delivery license fees on persons or entities who:
     (i) are licensed as dealers in another municipality; or
     (ii) do not have a permanent business location in the municipality.

Amended by Chapter 78, 2008 General Session
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Last revised: Thursday, May 28, 2009