United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-26-201

Definitions -- Ceiling on local charges based on gross revenue of public service provider. As used in this part: "Local charge" means one or more of the following charges paid by a public service provider to a county or…

definitionsenergy suppliersenergy supplyfeegross revenue calculationgross revenue caplicenselocal chargesmunicipalitypublic service providersales and use taxsales and use taxessales taxtaxtaxable energyuse tax

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“Definitions -- Ceiling on local charges based on gross revenue of public service provider. As used in this part: "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a”

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Subsection 11-26-201(2)

A county or municipality may not impose, charge, or collect certain local charges from a public service provider if the charges are based on gross revenue, derived from sales or use of the service, and exceed 6% of gross revenue.

Section 11-26-201(2)

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Showing 26 of 26 provisions

Provision 25Interpretation

Part 11-26-2

part 11-26-2 Local Charges on a Public Service Provider

§ 11-26-201Definitions -- Ceiling on local charges based on gross revenue of public service provider.Interpretation

Definitions -- Ceiling on local charges based on gross revenue of public service provider. As used in this part: "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a

Definitions -- Ceiling on local charges based on gross revenue of public service provider. As used in this part: "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a tax; a license; a fee; a license fee; a license tax; or a charge similar to Subsections (1)(a)(i) through (v) . "Municipality" means: a city; or a town. "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303 . A county or a municipality may not impose upon, charge, or collect from a public service provider local charges: imposed on the basis of the gross revenue of the public service provider; derived from sales, use, or both sales and use of the service within the county or municipality; and in a total amount that is greater than 6% of gross revenue. The determination of gross revenue under this section may not include: the sale of gas or electricity as special fuel for motor vehicles; or a local charge. This section may not be construed to: affect or limit the power of a county or a municipality to impose sales and use taxes under: Title 59, Chapter 12, Sales and Use Tax Act ; or Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act ; or grant any county or municipality the power to impose a local charge not otherwise provided for by law. This section takes precedence over any conflicting provision of law.
Section 11-26-201Verify source
§ 11-26-201(1)Subsection 11-26-201(1)Provision

This subsection defines “local charge,” “municipality,” and “public service provider.”

As used in this part: "Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a tax; a license; a fee; a license fee; a license tax; or a charge similar to Subsections (1)(a)(i) through (v) . "Municipality" means: a city; or a town. "Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303 .
Section 11-26-201(1)Verify source
§ 11-26-201(1)(a)Subsection 11-26-201(1)(a)Provision

"Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a tax; a license; a fee; a license fee; a license tax; or a charge similar to Subsections (1)(a)(i) through (v) .

"Local charge" means one or more of the following charges paid by a public service provider to a county or municipality: a tax; a license; a fee; a license fee; a license tax; or a charge similar to Subsections (1)(a)(i) through (v) .
Section 11-26-201(1)(a)Verify source
§ 11-26-201(1)(a)(i)Subsection 11-26-201(1)(a)(i)Provision

a tax;

a tax;
Section 11-26-201(1)(a)(i)Verify source
§ 11-26-201(1)(a)(ii)Subsection 11-26-201(1)(a)(ii)Provision

a license

a license;
Section 11-26-201(1)(a)(ii)Verify source
§ 11-26-201(1)(a)(iii)Subsection 11-26-201(1)(a)(iii)Provision

a fee;

a fee;
Section 11-26-201(1)(a)(iii)Verify source
§ 11-26-201(1)(a)(iv)Subsection 11-26-201(1)(a)(iv)Provision

a license fee;

a license fee;
Section 11-26-201(1)(a)(iv)Verify source
§ 11-26-201(1)(a)(v)Subsection 11-26-201(1)(a)(v)Provision

a license tax; or

a license tax; or
Section 11-26-201(1)(a)(v)Verify source
§ 11-26-201(1)(a)(vi)Subsection 11-26-201(1)(a)(vi)Provision

a charge similar to Subsections (1)(a)(i) through (v) .

a charge similar to Subsections (1)(a)(i) through (v) .
Section 11-26-201(1)(a)(vi)Verify source
§ 11-26-201(1)(b)Subsection 11-26-201(1)(b)Provision

"Municipality" means a city or a town.

"Municipality" means: a city; or a town.
Section 11-26-201(1)(b)Verify source
§ 11-26-201(1)(b)(i)Subsection 11-26-201(1)(b)(i)Provision

a city; or

a city; or
Section 11-26-201(1)(b)(i)Verify source
§ 11-26-201(1)(b)(ii)Subsection 11-26-201(1)(b)(ii)Provision

a town.

a town.
Section 11-26-201(1)(b)(ii)Verify source
§ 11-26-201(1)(c)Subsection 11-26-201(1)(c)Provision

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

"Public service provider" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303 .
Section 11-26-201(1)(c)Verify source
§ 11-26-201(2)Subsection 11-26-201(2)Provision

A county or municipality may not impose, charge, or collect certain local charges from a public service provider if the charges are based on gross revenue, derived from sales or use of the service, and exceed 6% of gross revenue.

A county or a municipality may not impose upon, charge, or collect from a public service provider local charges: imposed on the basis of the gross revenue of the public service provider; derived from sales, use, or both sales and use of the service within the county or municipality; and in a total amount that is greater than 6% of gross revenue.
Section 11-26-201(2)Verify source
§ 11-26-201(2)(a)Subsection 11-26-201(2)(a)Provision

imposed on the basis of the gross revenue of the public service provider;

imposed on the basis of the gross revenue of the public service provider;
Section 11-26-201(2)(a)Verify source
§ 11-26-201(2)(b)Subsection 11-26-201(2)(b)Provision

derived from sales, use, or both sales and use of the service within the county or municipality; and

derived from sales, use, or both sales and use of the service within the county or municipality; and
Section 11-26-201(2)(b)Verify source
§ 11-26-201(2)(c)Subsection 11-26-201(2)(c)Provision

The amount must be greater than 6% of gross revenue.

in a total amount that is greater than 6% of gross revenue.
Section 11-26-201(2)(c)Verify source
§ 11-26-201(3)Subsection 11-26-201(3)Provision

The determination of gross revenue under this section may not include: the sale of gas or electricity as special fuel for motor vehicles; or a local charge.

The determination of gross revenue under this section may not include: the sale of gas or electricity as special fuel for motor vehicles; or a local charge.
Section 11-26-201(3)Verify source
§ 11-26-201(3)(a)Subsection 11-26-201(3)(a)Provision

Sale of gas or electricity as special fuel for motor vehicles.

the sale of gas or electricity as special fuel for motor vehicles; or
Section 11-26-201(3)(a)Verify source
§ 11-26-201(3)(b)Subsection 11-26-201(3)(b)Provision

a local charge.

a local charge.
Section 11-26-201(3)(b)Verify source
§ 11-26-201(4)Subsection 11-26-201(4)Provision

This section says it must not be read to limit a county or municipality’s power to impose certain sales and use taxes, and it does not give local governments power to impose other local charges not otherwise authorized by law.

This section may not be construed to: affect or limit the power of a county or a municipality to impose sales and use taxes under: Title 59, Chapter 12, Sales and Use Tax Act ; or Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act ; or grant any county or municipality the power to impose a local charge not otherwise provided for by law.
Section 11-26-201(4)Verify source
§ 11-26-201(4)(a)Subsection 11-26-201(4)(a)Provision

This provision says the power of a county or municipality to impose sales and use taxes is affected or limited under the listed tax laws.

affect or limit the power of a county or a municipality to impose sales and use taxes under: Title 59, Chapter 12, Sales and Use Tax Act ; or Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act ; or
Section 11-26-201(4)(a)Verify source
§ 11-26-201(4)(a)(i)Subsection 11-26-201(4)(a)(i)Provision

Title 59, Chapter 12, Sales and Use Tax Act ; or

Title 59, Chapter 12, Sales and Use Tax Act ; or
Section 11-26-201(4)(a)(i)Verify source
§ 11-26-201(4)(a)(ii)Subsection 11-26-201(4)(a)(ii)Provision

Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act ; or

Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act ; or
Section 11-26-201(4)(a)(ii)Verify source
§ 11-26-201(4)(b)Subsection 11-26-201(4)(b)Provision

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

grant any county or municipality the power to impose a local charge not otherwise provided for by law.
Section 11-26-201(4)(b)Verify source
§ 11-26-201(5)Subsection 11-26-201(5)Provision

This section takes precedence over any conflicting provision of law.

This section takes precedence over any conflicting provision of law.
Section 11-26-201(5)Verify source

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