County energy excise tax -- Rate -- Effective date -- Notice requirements

(1) A county may levy an excise tax for the delivered value of energy upon a high-impact consumer located: (a) within the county; and (b) on unincorporated land. (2) (a) Subject to Section 59-37-202, a county may impose the tax levied under Subsection (1) at a maximum rate of 6% of the delivered value of the energy to the high-impact consumer. (b) A high-impact consumer that qualifies as both a large load customer and a qualifying data center is only subject to one excise tax described in this section. (3) (a) An energy supplier that delivers energy to a high-impact consumer is responsible for collecting and remitting a tax described in this section to the commission on a quarterly basis in the same manner that the energy supplier collects and remits sales and use tax. (b) For purposes of determining the point of sale for the delivered value of energy, the energy supplier shall use the location of the high-impact consumer's meter. (c) If an energy supplier passes along the cost of a tax imposed under this chapter to the high-impact consumer, the energy supplier shall indicate to the high-impact consumer that the tax is passed through by the energy supplier as a separately itemized charge. (4) A county that imposes or repeals the tax under this chapter, or modifies the rate of a tax imposed under this chapter, shall ensure county's action takes effect: (a) on the first day of a calendar quarter; and (b) after a 90-day period beginning on the date the county sends notice to the tax commission as described in Subsection (5). (5) A notice described in Subsection (4)(b) shall include: (a) that the county is imposing or repealing a tax under this chapter, or modifying the rate of a tax imposed under this chapter; (b) the tax rate, if applicable; and (c) the effective date of the tax. (6) A county excise tax imposed under this chapter is in addition to any sales and use tax imposed by the county under Title 59, Chapter 12, Sales and Use Tax Act.