Utah Code Title 10. Utah Municipal Code § 10-8-4. Special taxes and licenses

(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: