{"data":{"id":"us-ut/utah-code-11-26-401","jurisdiction":"us-ut","citation":"Utah Code § 11-26-401","heading":"Definitions -- Prohibition on car sharing program taxes, fees, and other charges.","body":"(1) As used in this part:\n(a) \"Car sharing\" means the same as that term is defined in Section 13-48a-101.\n(b) \"Local political subdivision\" means the same as that term is defined in Section 11-14-102.\n(c) \"Rental\" means the same as the terms \"lease\" or \"rental\" are defined in Section 59-12-102.\n(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.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-26 Limitations on Local Taxes and Fees","Part 11-26-4 Car Sharing Taxes, Fees, and Charges"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter26/11-26-S401.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"6210418f7c415274ff18e3f978fc2462eab08a129e86fca258d0efd90d141b08","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-26-301","next":"us-ut/utah-code-11-27-1"},"notice":"GroundRules: Original legal text. Not legal advice."}