{"data":{"id":"us-ut/utah-code-59-37-202","jurisdiction":"us-ut","citation":"Utah Code § 59-37-202","heading":"High-impact consumers in certain project areas.","body":"If a high-impact consumer is subject to a municipal energy sales and use tax, as described in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, that is levied by a regional land use economic development authority, the county may levy a tax described in Section 59-37-201 on the high-impact consumer only:\n(1) to the extent that the regional economic development authority does not levy the maximum rate described in Section 10-1-304; and\n(2) at a rate that ensures the combined rate of the tax described in this section and the municipal energy sales and use tax levied on the high-impact consumer does not exceed 6%.","path":["Title 59 Revenue and Taxation","Chapter 59-37 County Energy Excise Tax Act","Part 59-37-2 Imposing County Energy Excise Tax"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter37/59-37-S202.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"21cb12cd72207783be19f2addcbd801d2712f4748ac71141f40b05c79a6d6d16","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-37-201","next":"us-ut/utah-code-59-37-301"},"notice":"GroundRules: Original legal text. Not legal advice."}