Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-26-201. Definitions--Ceiling on local charges based on gross revenue of public service provider

(a) “Local charge” means one or more of the following charges paid by a public service provider to a county or municipality:

(b) “Municipality” means:

(c) “Public service provider” means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.

(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.

(a) the sale of gas or electricity as special fuel for motor vehicles; or

(b) a local charge.

(a) affect or limit the power of a county or a municipality to impose sales and use taxes under:

(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.