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Utah Code Title 10 — Utah Municipal Code

Utah · statute · Utah Code tit. 10 · 670 active provisions

670 active provisions.

Provisions

Utah Code § 10-1-203

License fees and taxes -- Application information to be transmitted to the county assessor

(1) As used in this section: (a) "Business" means any enterprise carried on for the purpose of gain or economic profit, except that the acts of employees rendering services to employers are not included in this definition. (b) "Telecommunications provider" means the same as that term is defined in Section 10-1-402. (c)…

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Utah Code § 10-1-304

Energy sales and use tax -- Rate -- Imposition or repeal of tax -- Tax rate change -- Effective date -- Notice requirements -- Exemptions

(1) (a) Except as provided in Subsections (4) and (5), a municipality may levy a municipal energy sales and use tax on the sale or use of taxable energy within the municipality: (i) by ordinance as provided in Section 10-1-305; and (ii) of up to 6% of the delivered value of the taxable energy. (b) Subject to Section 63…

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Utah Code § 10-1-307

Administration, collection, and enforcement of taxes by commission -- Distribution of revenues -- Administrative charge -- Collection of taxes by municipality

(1) (a) Subject to Subsection (1)(b) and except as provided in Subsection (3), the commission shall administer, collect, and enforce the municipal energy sales and use tax from energy suppliers according to the procedures established in: (i) Title 59, Chapter 1, General Taxation Policies; and (ii) Title 59, Chapter 12,…

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