United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-1-310

A municipality generally may not impose or collect franchise taxes or contractual franchise fees from an energy supplier, except in specified circumstances.

Source excerpt

contractual franchise feeenergy supplierfranchise feefranchise feesfranchise taxfranchise taxesmunicipal chargesmunicipal energy sales and use tax

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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“A municipality generally may not impose or collect franchise taxes or contractual franchise fees from an energy supplier, except in specified circumstances.”

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Existing energy franchise taxes or contractual franchise fees.

A municipality generally may not impose or collect franchise taxes or contractual franchise fees from an energy supplier, except in specified circumstances.

Section 10-1-310

Subsection 10-1-310(1)(b)

collect a franchise tax or contractual franchise fee pursuant to a franchise agreement in effect on July 1, 1997.

Section 10-1-310(1)(b)

Subsection 10-1-310(3)(a)

A franchise agreement between a municipality and an energy supplier may include a clause requiring a contractual franchise fee, but only under the stated conditions.

Section 10-1-310(3)(a)

Subsection 10-1-310(3)(a)(ii)(A)

repealed, invalidated, or the maximum allowable rate provided in Section 10-1-304 is reduced; and

Section 10-1-310(3)(a)(ii)(A)

Subsection 10-1-310(4)

This section may not affect the validity of any existing or future franchise agreement and any franchise agreement effective on July 1, 1997, shall remain in full force and effect, unless otherwise terminated or altered by agreement or

Section 10-1-310(4)

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Showing 13 of 13 provisions

Provision 8Repeal 5

Part 10-1-3

part 10-1-3 Municipal Energy Sales and Use Tax Act

§ 10-1-310Existing energy franchise taxes or contractual franchise fees.Repeal

Source excerpt

A municipality generally may not impose or collect franchise taxes or contractual franchise fees from an energy supplier, except in specified circumstances.

Existing energy franchise taxes or contractual franchise fees. Except as authorized in Subsection (2), Section 59-12-203 , or Section 10-1-304 , a municipality may not: impose on, charge, or collect a franchise tax or contractual a franchise fee from an energy supplier; or collect a franchise tax or contractual franchise fee pursuant to a franchise agreement in effect on July 1, 1997. A municipality that collects a contractual franchise fee from an energy supplier pursuant to a franchise agreement in effect on July 1, 1997, may continue to collect that fee at the same rate for the remaining term of the franchise agreement, except the municipality shall provide a credit against the municipal energy sales and use tax in the amount of the contractual franchise fee paid by the energy supplier pursuant to Subsection 10-1-305(5) . Subject to the requirements of Subsection (3)(b), a franchise agreement as defined in Subsection 10-1-303(7) between a municipality and an energy supplier may contain a provision that: requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; and imposes the contractual franchise fee on or after the day on which Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-304 is reduced; and is not superseded by a law imposing a substantially equivalent tax. A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(a) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers. This section may not affect the validity of any existing or future franchise agreement and any franchise agreement effective on July 1, 1997, shall remain in full force and effect, unless otherwise terminated or altered by agreement or applicable law.

Section 10-1-310Verify source

§ 10-1-310(1)Subsection 10-1-310(1)Provision

Source excerpt

A municipality generally may not impose, charge, or collect a franchise tax or contractual franchise fee from an energy supplier.

Except as authorized in Subsection (2), Section 59-12-203 , or Section 10-1-304 , a municipality may not: impose on, charge, or collect a franchise tax or contractual a franchise fee from an energy supplier; or collect a franchise tax or contractual franchise fee pursuant to a franchise agreement in effect on July 1, 1997.

Section 10-1-310(1)Verify source

§ 10-1-310(1)(a)Subsection 10-1-310(1)(a)Provision

Source excerpt

impose on, charge, or collect a franchise tax or contractual a franchise fee from an energy supplier; or

Section 10-1-310(1)(a)Verify source

§ 10-1-310(1)(b)Subsection 10-1-310(1)(b)Provision

Source excerpt

collect a franchise tax or contractual franchise fee pursuant to a franchise agreement in effect on July 1, 1997.

Section 10-1-310(1)(b)Verify source

§ 10-1-310(2)Subsection 10-1-310(2)Provision

Source excerpt

A municipality may keep collecting a contractual franchise fee at the same rate for the rest of the franchise agreement, but must give a tax credit for the fee paid.

A municipality that collects a contractual franchise fee from an energy supplier pursuant to a franchise agreement in effect on July 1, 1997, may continue to collect that fee at the same rate for the remaining term of the franchise agreement, except the municipality shall provide a credit against the municipal energy sales and use tax in the amount of the contractual franchise fee paid by the energy supplier pursuant to Subsection 10-1-305(5) .

Section 10-1-310(2)Verify source

§ 10-1-310(3)Subsection 10-1-310(3)Repeal

Source excerpt

A qualifying franchise agreement may include a clause requiring the energy supplier to pay a contractual franchise fee in limited circumstances.

Subject to the requirements of Subsection (3)(b), a franchise agreement as defined in Subsection 10-1-303(7) between a municipality and an energy supplier may contain a provision that: requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; and imposes the contractual franchise fee on or after the day on which Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-304 is reduced; and is not superseded by a law imposing a substantially equivalent tax. A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(a) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers.

Section 10-1-310(3)Verify source

§ 10-1-310(3)(a)Subsection 10-1-310(3)(a)Repeal

Source excerpt

A franchise agreement between a municipality and an energy supplier may include a clause requiring a contractual franchise fee, but only under the stated conditions.

Section 10-1-310(3)(a)Verify source

§ 10-1-310(3)(a)(i)Subsection 10-1-310(3)(a)(i)Provision

Source excerpt

An energy supplier may be required by agreement to pay a contractual franchise fee otherwise prohibited under the referenced municipal tax act.

requires the energy supplier by agreement to pay a contractual franchise fee that is otherwise prohibited under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; and

Section 10-1-310(3)(a)(i)Verify source

§ 10-1-310(3)(a)(ii)Subsection 10-1-310(3)(a)(ii)Repeal

Source excerpt

imposes the contractual franchise fee on or after the day on which Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act is: repealed, invalidated, or the maximum allowable rate provided in Section 10-1-304 is reduced; and is

Section 10-1-310(3)(a)(ii)Verify source

§ 10-1-310(3)(a)(ii)(A)Subsection 10-1-310(3)(a)(ii)(A)Repeal

Source excerpt

repealed, invalidated, or the maximum allowable rate provided in Section 10-1-304 is reduced; and

Section 10-1-310(3)(a)(ii)(A)Verify source

§ 10-1-310(3)(a)(ii)(B)Subsection 10-1-310(3)(a)(ii)(B)Provision

Source excerpt

is not superseded by a law imposing a substantially equivalent tax.

Section 10-1-310(3)(a)(ii)(B)Verify source

§ 10-1-310(3)(b)Subsection 10-1-310(3)(b)Provision

Source excerpt

A municipality may not charge a contractual franchise fee under Subsection (3)(a) unless it also charges an equal contractual franchise fee or a tax on all energy suppliers.

A municipality may not charge a contractual franchise fee under the provisions permitted by Subsection (3)(a) unless the municipality charges an equal contractual franchise fee or a tax on all energy suppliers.

Section 10-1-310(3)(b)Verify source

§ 10-1-310(4)Subsection 10-1-310(4)Provision

Source excerpt

Section 10-1-310(4)Verify source

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Utah Code § 10-1-310

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