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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 11-26-401, 2023

Defines key terms and bars a local political subdivision from imposing a tax, fee, or charge on car sharing transaction gross proceeds or gross income unless the same charge is also imposed on comparable motor-vehicle…

Source excerpt

car sharingchargesfeeslocal taxationmotor vehicle rental
Jurisdiction
United States — Utah
Status
In force
Official identity
Year 2023
Dates
Enacted 2023
More statute details
Dates
Enacted 2023
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01

Purpose and legislative effect

“Defines key terms and bars a local political subdivision from imposing a tax, fee, or charge on car sharing transaction gross proceeds or gross income unless the same charge is also imposed on comparable motor-vehicle rental transactions without a driver.”

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    Enacted 2023. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Subsection 11-26-401(1)

This subsection defines “car sharing,” “local political subdivision,” and “rental” for this part by cross-reference to other sections.

Section 11-26-401(1)

Subsection 11-26-401(1)(b)

“Local political subdivision” has the same meaning as in Section 11-14-102.

Section 11-26-401(1)(b)

Subsection 11-26-401(1)(c)

"Rental" is defined by reference to the meaning of "lease" or "rental" in Section 59-12-102.

Section 11-26-401(1)(c)

Subsection 11-26-401(2)

A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction if it does not impose the same levy on other motor vehicle rental transactions without a driver.

Section 11-26-401(2)

04

Source and current-law status

In force source record

Source record from le.utah.gov · Enacted 2023

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Source-indexed provision map

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Showing 6 of 6 provisions

Provision 5Interpretation

Part 11-26-4

part 11-26-4 Car Sharing Taxes, Fees, and Charges

§ 11-26-401Definitions -- Prohibition on car sharing program taxes, fees, and other charges.Interpretation

Source excerpt

Defines key terms and bars a local political subdivision from imposing a tax, fee, or charge on car sharing transaction gross proceeds or gross income unless the same charge is also imposed on comparable motor-vehicle rental transactions without a driver.

Definitions -- Prohibition on car sharing program taxes, fees, and other charges. As used in this part: "Car sharing" means the same as that term is defined in Section 13-48a-101 . "Local political subdivision" means the same as that term is defined in Section 11-14-102 . "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102 . A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.
Section 11-26-401Verify source
§ 11-26-401(1)Subsection 11-26-401(1)Provision

Source excerpt

This subsection defines “car sharing,” “local political subdivision,” and “rental” for this part by cross-reference to other sections.

As used in this part: "Car sharing" means the same as that term is defined in Section 13-48a-101 . "Local political subdivision" means the same as that term is defined in Section 11-14-102 . "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102 .
Section 11-26-401(1)Verify source
§ 11-26-401(1)(a)Subsection 11-26-401(1)(a)Provision

Source excerpt

"Car sharing" means the same as that term is defined in Section 13-48a-101 .

"Car sharing" means the same as that term is defined in Section 13-48a-101 .
Section 11-26-401(1)(a)Verify source
§ 11-26-401(1)(b)Subsection 11-26-401(1)(b)Provision

Source excerpt

“Local political subdivision” has the same meaning as in Section 11-14-102.

"Local political subdivision" means the same as that term is defined in Section 11-14-102 .
Section 11-26-401(1)(b)Verify source
§ 11-26-401(1)(c)Subsection 11-26-401(1)(c)Provision

Source excerpt

"Rental" is defined by reference to the meaning of "lease" or "rental" in Section 59-12-102.

"Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102 .
Section 11-26-401(1)(c)Verify source
§ 11-26-401(2)Subsection 11-26-401(2)Provision

Source excerpt

A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction if it does not impose the same levy on other motor vehicle rental transactions without a driver.

A local political subdivision may not impose a tax, fee, or charge on the gross proceeds or gross income of a car sharing transaction that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.
Section 11-26-401(2)Verify source

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