59-37-202. High-impact consumers in certain project areas.
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/ut/title-59/chapter-37/59-37-202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 5/6/2026
59-37-202. High-impact consumers in certain project areas.
If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development authority, the county may levy a tax described in Section 59-37-201 on the high-impact consumer only:
(1)to the extent that the regional economic development authority does not levy the maximum rate described in Section 10-1-304 ; and
(2)at a rate that ensures the combined rate of the tax described in this section and the municipal energy sales and use tax levied on the high-impact consumer does not exceed 6%.
Enacted by Chapter 373 , 2026 General Session