Utah Code Title 59. Revenue and Taxation § 59-12-203. County, city, or town may levy tax--Contracts pursuant to Interlocal Cooperation Act

(3)(a) Except as provided in Subsection (3)(b), if a converted municipality imposes a tax under this part, the State Tax Commission shall distribute the amount that the State Tax Commission calculates under Section 59-12-205 to the converted municipality.

(b) The State Tax Commission shall transfer the amount that would otherwise be distributed to a converted municipality under this part to a municipal services district created under Title 17B, Chapter 2a, Part 11, Municipal Services District Act, if the converted municipality:

(a) enter into agreements authorized by Title 11, Chapter 13, Interlocal Cooperation Act; and

(b) use any or all of the revenue collected from the tax for the mutual benefit of local governments that elect to contract with one another pursuant to Title 11, Chapter 13, Interlocal Cooperation Act.