Utah Code § 17C-6-201: Energy tax -- Agency to study revenue generation options.

(1) A county that levies the county energy excise tax authorized by Title 59, Chapter 35, County Energy Excise Tax Act, may provide revenue generated by the county energy excise tax to an agency for use in a zone if the zone includes at least one large load data center.

(2) An agency shall study options to generate additional revenue within a zone and provide recommendations to the legislative body of the creating entity.