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Cities, Counties, and Local Taxing Units | |
Local Taxation of Utilities Limitation | |
Section 1 | Definitions -- Ceiling on local charges based on gross revenues of public service provider. |
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11-26-1. Definitions -- Ceiling on local charges based on gross revenues of public
service provider. (1) As used in this chapter: (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 revenues 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 revenues. (3) The determination of gross revenues 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 counties or municipalities 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.
Amended by Chapter 253, 2003 General Session |
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