Utah Code § 59-37-202
High-impact consumers in certain project areas
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
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- Citation
- Utah Code § 59-37-202, High-impact consumers in certain project areas, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2345488
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Full text
If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development authority, the county may levy a tax described in Section 59-37-201 on the high-impact consumer only:
(1) to the extent that the regional economic development authority does not levy the maximum rate described in Section 10-1-304; and
(2) at a rate that ensures the combined rate of the tax described in this section and the municipal energy sales and use tax levied on the high-impact consumer does not exceed 6%.