{"data":{"id":"us-ut/utah-code-11-26-201","jurisdiction":"us-ut","citation":"Utah Code § 11-26-201","heading":"Definitions -- Ceiling on local charges based on gross revenue of public service provider.","body":"(1) As used in this part:\n(a) \"Local charge\" means one or more of the following charges paid by a public service provider to a county or municipality:\n(i) a tax;\n(ii) a license;\n(iii) a fee;\n(iv) a license fee;\n(v) a license tax; or\n(vi) a charge similar to Subsections (1)(a)(i) through (v).\n(b) \"Municipality\" means:\n(i) a city; or\n(ii) a town.\n(c) \"Public service provider\" means a person engaged in the business of supplying taxable energy as defined in Section 10-1-303.\n(2) A county or a municipality may not impose upon, charge, or collect from a public service provider local charges:\n(a) imposed on the basis of the gross revenue of the public service provider;\n(b) derived from sales, use, or both sales and use of the service within the county or municipality; and\n(c) in a total amount that is greater than 6% of gross revenue.\n(3) The determination of gross revenue under this section may not include:\n(a) the sale of gas or electricity as special fuel for motor vehicles; or\n(b) a local charge.\n(4) This section may not be construed to:\n(a) affect or limit the power of a county or a municipality to impose sales and use taxes under:\n(i) Title 59, Chapter 12, Sales and Use Tax Act; or\n(ii) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act; or\n(b) grant any county or municipality the power to impose a local charge not otherwise provided for by law.\n(5) This section takes precedence over any conflicting provision of law.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-26 Limitations on Local Taxes and Fees","Part 11-26-2 Local Charges on a Public Service Provider"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter26/11-26-S201.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"fb5d7962d9fa1a61207d7ff2dc7bdf41d98e656669aa882ad304a7fcf69ea876","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-25-21","next":"us-ut/utah-code-11-26-202"},"notice":"GroundRules: Original legal text. Not legal advice."}