Utah Code § 11-26-401: Definitions -- Prohibition on car sharing program taxes, fees, and other charges.

(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.