Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-26-401. Definitions--Prohibition on car sharing program taxes, fees, and other charges

(a) “Car sharing” means the same as that term is defined in Section 13-48a-101.

(b) “County” means the same as that term is defined in Section 17-50-101.

(c) “Local political subdivision” means the same as that term is defined in Section 11-14-102.

(d) “Municipality” means a city or a town.

(e) “Rental” means the same as the terms “lease” or “rental” are defined in Section 59-12-102.