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Utah · Through 2026 General Session

Utah Code § 11-26-301: Definitions -- Prohibition on imposition of transportation utility fee.

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Where this section sits in the code
  1. Title 11 Cities, Counties, and Local Taxing Units
  2. Chapter 11-26 Limitations on Local Taxes and Fees
  3. Part 11-26-3 Transportation Utility Fee

(1) As used in this section:

(a)

(i) "Legal subdivision" means a local government that is recognized by Utah Constitution, Article XI.

(ii) "Legal subdivision" does not include a local government that Utah Constitution, Article XI, only authorizes the Legislature to create.

(b) "Municipality" means the same as that term is defined in Section 10-1-104.

(c) "Transportation utility fee" means an ongoing, regular fee imposed:

(i) by a municipality for the purpose of maintaining public roads; and

(ii) on utility customers within the municipality.

(2) A municipality may not impose a transportation utility fee on a legal subdivision.

(3) This section does not grant to a municipality any authority not otherwise provided for by law to impose a transportation utility fee.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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