Utah Code § 11-26-401
Definitions -- Prohibition on car sharing program taxes, fees, and other charges
Utah · Utah Code Title 11 — Cities, Counties, and Local Taxing Units · Status: effective
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- Utah Code § 11-26-401, Definitions -- Prohibition on car sharing program taxes, fees, and other charges, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2326005
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Full text
(1) As used in this part:
(a) "Car sharing" means the same as that term is defined in Section 13-48a-101.
(b) "Local political subdivision" means the same as that term is defined in Section 11-14-102.
(c) "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102.
(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 that the local political subdivision does not impose on other transactions involving the rental of a motor vehicle without a driver.