11-26-201. Definitions -- Ceiling on local charges based on gross revenue of public service provider.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/8/2018

(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.

Renumbered and Amended by Chapter 283 , 2018 General Session